Individuals and businesses in parts of West Virginia affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on Feb. 15 now have until Nov. 3 to file various federal individual and business returns and make tax payments.
The IRS will offer relief to any area designated by the Federal Emergency Management Agency; this currently includes Logan, McDowell, Mercer, Mingo, Wayne and Wyoming Counties.
Individuals and households that reside or have a business in these counties qualify for this filing and payment relief. The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is on the
The tax relief postpones various tax filing and payment deadlines that occurred from Feb. 15 through Nov. 3 this year. Affected individuals and businesses will have until this Nov. 3 to file returns and pay taxes originally due during this period.
The November deadline will now apply to:
- Individual income tax returns and payments normally due on April 15, 2025.
- 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated tax payments normally due on April 15, June 16 and Sept. 15, 2025.
- Quarterly payroll and excise tax returns normally due on April 30, July 31 and Oct. 31, 2025.
- Calendar-year partnership and S corp returns normally due on March 17, 2025.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
- Calendar-year tax-exempt organization returns normally due on May 15, 2025.
Penalties for failing to make payroll and excise tax deposits due on or after Feb. 15, 2025, and before March 3, 2025, will also be abated if the deposits were made by March 3, 2025.
The
The IRS automatically provides filing and penalty relief to any taxpayer with an address of record in the disaster area. These taxpayers do not need to contact the agency to get this relief.
If an affected taxpayer doesn't have an address of record in the disaster area — because, for example, they moved to the disaster area after filing their return — they could receive a late filing or late payment penalty notice from the IRS for the postponement period. The taxpayer should call the IRS Special Services at (866) 562-5227 to update their address and request disaster tax relief.
In addition, the service will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS Special Services toll-free number above. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization.
Disaster area tax preparers with clients outside the disaster area can choose to use the
Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2025 return normally filed next year) or the return for the prior year (2024). Taxpayers have up to six months after the due date of their federal income tax return for the disaster year (without regard to any extension of time to file) to make the election. For individual taxpayers, this means Oct. 15, 2026.
The FEMA declaration number (4861-DR) should be written on any return claiming a loss.
