WASHINGTON, D.C. — While April 15 is traditionally tax day in the United States, residents of Kentucky and certain areas of West Virginia who were flooded over the Valentine’s weekend are not.
Due to the disaster declaration, federal tax deadlines have been extended until November 3 for individuals and businesses in the entire state of Kentucky, as well as those residing in the following West Virginia counties:
- Boone
- Greenbrier
- Lincoln
- Logan
- McDowell
- Mercer
- Mingo
- Monroe
- Raleigh
- Summers
- Wayne
- Wyoming
To qualify for the extended deadline, taxpayers do not need to prove flood damage; instead, they must live or own a business in the affected area. Those who live or own businesses outside of the disaster area but were affected by the severe weather can also obtain an extension, but they must contact IRS Special Services at 866-562-5227 to do so.
Tax practitioners in the covered disaster area who keep records required to meet a filing or payment deadline for taxpayers located outside the disaster area should contact IRS Special Services; if the practitioner keeps records for ten or more clients, please see Bulk requests from practitioners for disaster relief for more information.
In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in relief activities in the covered disaster area, as well as any individual visiting the covered disaster area who was killed or injured as a result of the disaster, are eligible for assistance.
In addition, Kentucky has extended the deadline for filing and paying state income taxes until November 3. Late filing and payment penalties will be waived for affected taxpayers who seek this relief, as long as payments are made on or before November 3. Kentucky’s tax laws do not allow for the waiver of interest.
West Virginia does not automatically extend its state tax filing deadline after a disaster declaration, but those in the declaration area can request an extension by completing form EXD-P for personal taxes or EXD-B for business taxes. More information on that process is available at https://tax.wv.gov/Individuals/TaxFilingSeason/Pages/DisasterReliefExtensionTaxYear2024.aspx.
The deadline of November 3 also applies to 2024 contributions to IRAs and health savings accounts for eligible taxpayers. This relief also applies to the estimated tax payments that are due on April 15, June 16, and September 15, 2025. Penalties on payroll and excise tax deposits made on or after February 14, 2025, but before March 3, 2025, will be waived as long as the deposits are made by March 3, 2025.
The deadline of November 3, 2025 also applies to affected businesses:
- Quarterly payroll and excise tax returns normally due on April 30, July 31, and Oct. 31, 2025.
- Calendar-year partnership and S corporation 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.
If an affected taxpayer receives a late filing or late payment penalty notice from the IRS with an original filing, payment, or deposit due date that falls within the postponement period, the taxpayer should call the phone number listed on the notice to have the penalty waived.
Additional details
Section 7508A gives affected taxpayers until November 3, 2025, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; annual information returns of tax-exempt organizations; and employment and certain excise tax returns) that have either an original or extended due date occurring on or after Fe.
Estimated income tax payments due on or after February 14, 2025, have been postponed until November 3, 2025, and affected taxpayers will not face penalties for failing to pay estimated tax installments as long as they are paid on or before November 3, 2025.
The IRS gives affected taxpayers until Nov. 3, 2025, to perform time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2018-58, 2018-50 IRB 990 (Dec. 10, 2018), that are due to be performed on or after Feb. 14, 2025, but before Nov. 3, 2025.
Form 5500 series returns that were due on or after February 14, 2025, but before November 3, 2025, are postponed until November 3, 2025, in accordance with section 8 of Rev. Proc. 2018-58. The relief described in section 17 of Rev. Proc. 2018-58, which relates to like-kind property exchanges, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts that must be performed before or after the period above.
Unless otherwise specified in Rev. Proc. 2018-58, the extension of time to file and pay does not apply to information returns in the W-2, 1094, 1095, 1097, 1098, or 1099 series; Forms 1042-S, 3921, 3922, or 8027; or employment and excise tax deposits. However, penalties on deposits made on or after February 14, 2025, but before March 3, 2025, will be waived as long as the tax deposits are made by March 3, 2025.
Casualty losses
Affected taxpayers in a federally declared disaster area can claim disaster-related casualty losses on their federal income tax return for either the year of the event or the previous year. In this case, the 2025 return (which is typically filed the following year) or the prior year’s return (the 2024 return, which was filed this year).
Taxpayers have up to six months after the due date of their federal income tax return for the disaster year (excluding any extensions of time to file) to make the election. For individual taxpayers, this means October 15, 2026. See Publication 547 for more information.
Individuals can deduct personal property losses not covered by insurance or other reimbursements. For more information, see Form 4684, Casualties and Thefts PDF and its instructions PDF. Affected taxpayers claiming disaster losses on their returns should include the FEMA disaster declaration number, 3624-EM, on all returns. See Publication 547 for more information.
Other relief
The IRS will waive the standard fees for requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should include the assigned FEMA declaration number (3624-EM) in bold letters at the top of Form 4506, Request for Copy of Tax Return PDF, or Form 4506-T, Request for Transcript of Tax Return PDF, as applicable, and submit it to the IRS.
Qualified disaster relief payments are typically excluded from gross income. This means that affected taxpayers may deduct from their gross income amounts received from a government agency for reasonable and necessary personal, family, living, or funeral expenses, as well as for the repair or rehabilitation of their home or its contents. See Publication 525 for more information.
Additional relief may be available to affected taxpayers who participate in a retirement plan or individual retirement arrangement (IRA).
For example, a taxpayer may be eligible to take a special disaster distribution that would not be subject to the additional 10% early distribution tax and that the taxpayer may take into income over three years. See Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments and Disaster relief frequently asked questions: Retirement plans and IRAs under the SECURE 2.0 Act of 2022.
Taxpayers may also be eligible to make a hardship withdrawal. Each plan or IRA has specific rules and guidance for their participants to follow.
The IRS may provide further disaster relief in the future.
Taxpayers who do not qualify for disaster tax relief may be eligible for reasonable cause penalty abatement. See Penalty relief for reasonable cause for more information.
Affected taxpayers who are contacted by the IRS regarding a collection or examination matter should explain how the disaster has impacted them so that the IRS can properly consider their case. Taxpayers can download forms and publications from the IRS’s official website, IRS.gov.
Reminder about tax return preparation options
- Eligible individuals or families can get free help preparing their tax return at Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites. To find the closest free tax help site, use the VITA Locator Tool or call 800-906-9887. Note that normally, VITA sites cannot help claim disaster losses.
- To find an AARP Tax-Aide site, use the AARP Site Locator Tool or call 888-227-7669.
- Any individual or family whose adjusted gross income (AGI) was $84,000 or less in 2024 can use IRS Free File’s Guided Tax Software at no cost. There are products in English and Spanish.
- Another Free File option is Free File Fillable Forms. These are electronic federal tax forms, equivalent to a paper 1040 and are designed for taxpayers who are comfortable filling out IRS tax forms. Anyone, regardless of income, can use this option.
- MilTax, a Department of Defense program, offers free return preparation software and electronic filing for federal tax returns and up to three state income tax returns. It’s available for all military members and some veterans, with no income limit.
