Individuals and businesses in two states who were affected by severe spring weather have extra time to file various federal individual and business tax returns and make tax payments.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency.
West Virginia taxpayers affected by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides that began on April 2 now have until Nov. 1 to file various federal individual and business tax returns and make payments.
Individuals and households that reside or have a business in Boone, Brooke, Cabell, Fayette, Hancock, Kanawha, Lincoln, Marshall, Nicholas, Ohio, Preston, Putnam, Tyler, Wayne and Wetzel Counties qualify for the relief. Due to a prior declaration, taxpayers in Boone and Kanawha Counties already had until June 17 to file and pay.
Other counties may be added later. (Eligible localities on filing relief nationwide are on the
The relief postpones various tax filing and payment deadlines that occurred from April 2 through Nov. 1 this year. The new November deadline applies to:
- Individual income tax returns and payments due on April 15.
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated income tax payments normally due on April 15, June 17 and Sept. 16.
- Quarterly payroll and excise tax returns normally due on April 30, July 31 and Oct. 31.
- Calendar-year corporation and fiduciary returns and payments normally due on April 15.
- Calendar-year tax-exempt organization returns normally due on May 15.
Penalties for failing to make payroll and excise tax deposits due on or after April 2, 2024, and before April 17, 2024, will also be abated if the deposits were made by last April 17.
Kentucky taxpayers impacted by severe storms, straight-line winds, tornadoes, landslides and mudslides that began last April 2 also have until this Nov. 1 to file various federal individual and business tax returns and make tax payments. Currently, individuals and households that reside or have a business in in Boyd, Carter, Fayette, Greenup, Henry, Jefferson, Jessamine, Mason, Oldham, Union and Whitley Counties qualify, and other counties may be added later.
The new November deadline for Kentucky will apply to:
- Individual income tax returns and payments that were due on April 15.
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated income tax payments that normally due on April 15, June 17 and Sept. 16 this year.
- Quarterly payroll and excise tax returns normally due on April 30, July 31 and Oct. 31, 2024.
- Calendar-year corporation and fiduciary returns and payments normally due last April 15.
- Calendar-year tax-exempt organization returns that were normally due on May 15.
Penalties for Kentucky taxpayers for failing to make payroll and excise tax deposits due on or after April 2 and before April 17, 2024, will be abated if the deposits were made by April 17.
The IRS automatically provides filing and penalty relief to any taxpayer with an address of record in the disaster area. If an affected taxpayer does not have an address of record in the area (because, for example, they moved to the area after filing their return), and they receive a late-filing or late-payment penalty notice from the agency for the postponement period, they should call the number on the notice to have the penalty abated.
The IRS will work with any taxpayer who lives outside the disaster area but has records necessary to meet a deadline occurring during the postponement period in the affected area. Qualifying taxpayers who live outside the disaster area should call the service at (866) 562-5227, including workers assisting the relief activities who are with a recognized government or philanthropic organization.
Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can claim them on either the return for the year the loss occurred (in these instances, the 2024 return normally filed this year) or the return for the prior year (2023).
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, 2025.
Taxpayers should write the appropriate FEMA declaration number — 4783-DR for West Virginia taxpayers, 4782-DR for Kentucky — on any return claiming a loss.
