Estimated income tax payments originally due on or after July 2, 2025, are postponed through Feb. 2, 2026, and affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 2, 2026. Estimated income tax payments originally due on or after March 26, 2025, are postponed through Nov. 3, 2025, and affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Nov. 3, 2025. The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for the additional time. The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for the additional time. As a result, affected individuals and businesses will have until Feb. 2, 2026, to file returns and pay any taxes that were originally due during this period. Additional relief may be available to affected taxpayers who participate in a retirement plan or individual retirement arrangement (IRA).
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If you are not a victim, but you are looking to help those in need, this is a great opportunity to donate or volunteer your time to legitimate 501(c)(3) not-for-profit charities who are providing relief efforts for winter storm victims.
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Your go-to source for tax developments and professional insights. The IRS on Aug. 21 issued a fact sheet containing frequently asked questions about Biden-era clean energy tax credits and deductions soon to expire under the One Big Beautiful Bill Act. State taxes are one of the most misunderstood aspects of expat tax. Prior year transcripts – who to call, which forms to fill out, etc.
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Deloitte shall not be responsible for any loss sustained by any person who relies on this article. The IRS released a draft W-2 form for 2026 on Aug. 15 that takes into account tax provisions in the One Big Beautiful Bill Act for deductions related to tip income and overtime pay. This means that an agreement will remain in effect, even if they wait until Nov. 3, 2025, to make any payments that were due between March 26, 2025, and Nov. 3, 2025. Once you’ve completed your TurboTax federal return, we’ll automatically transfer your information for easy filing of your state return. If you pay an IRS or state penalty (or interest) because of an error that a TurboTax tax expert made while providing topic-specific tax advice, a section review, or acting as a signed preparer for your return, we’ll pay you the penalty and interest. See FAQs for disaster victims for information about the definition of an affected taxpayer.
Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684, Casualties and Thefts PDF and its instructions PDF. Affected taxpayers claiming the disaster loss on their return should put FEMA disaster declaration number, 4884-DR on any return. Affected taxpayers claiming the disaster loss on their return should put FEMA disaster declaration number, 4879-DR on any return.
Tax breaks for victims of natural disasters
The number of taxpayers impacted by federal disasters is increasing. From 2013 to 2023, the number of areas qualifying to receive tax relief because of federal disasters increased from 141 to 750 (2013 IRS Data Book, Table 19; 2023 IRS Data Book, Table 9). In 2024, the IRS granted tax relief for federal disaster areas in approximately 40 states (IRS webpage, “Tax Relief in Disaster Situations“). To help taxpayers and tax practitioners in disaster areas, this column discusses five important considerations involving federal disasters and tax relief. On July 9th, the IRS granted tax relief for individuals and businesses in several Texas counties impacted by severe storms, straight-line winds and flooding that began on July 2, 2025.
- The IRS on Aug. 21 issued a fact sheet containing frequently asked questions about Biden-era clean energy tax credits and deductions soon to expire under the One Big Beautiful Bill Act.
- The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024 and Sept. 16, 2024, and the quarterly payroll and excise tax returns normally due on April 30, 2024, July 31, 2024 and Oct. 31, 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.
- As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.
- No matter which way you file, we guarantee 100% accuracy and your maximum refund.Get started now by logging into TurboTax and file with confidence.
- Affected taxpayers claiming the disaster loss on their return should put FEMA disaster declaration number, 4781-DR on any return.
The extended due dates apply to most federal tax returns and payments, including those for income taxes (including estimated tax payments), payroll taxes, and excise taxes. If you’re impacted by a natural disaster, check our IRS Disaster Relief page to see if you qualify for an automatic tax filing or payment extension. Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either the year in which the event occurred, or the prior year. In this instance, the 2025 return normally filed next year), or the return for the prior year (the 2024 return filed this year). Taxpayers have extra time – up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) – to make the election.
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The deduction may include property losses not covered by insurance or any other form of reimbursement. Victims of this spring’s storms and tornadoes in Tennessee will have until Aug. 2, 2021, to file various individual and business tax returns and make tax payments. Taxpayers in other states impacted by these winter storms that receive similar FEMA disaster declarations will automatically receive the same filing and payment relief. The current list of eligible localities is available on the disaster relief page on IRS.gov. For taxpayers whose residence or principal place of business is located in the affected area, the IRS automatically identifies them and applies filing and payment relief.
In addition, penalties on payroll and excise tax deposits due on or after March 25 and before April 9 will be abated as long as the deposits were made by April 9. Congress victims of texas winter storms get deadline extensions and other tax relief has given the IRS authority to postpone certain deadlines for taxpayers affected by a federally declared disaster, a significant fire, or a terroristic or military action (Sec. 7508A(a)). A federally declared disaster means any disaster subsequently determined by the president of the United States to warrant assistance by the federal government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), P.L. A significant fire is any fire with respect to which assistance is provided under Section 420 of the Stafford Act (Sec. 7508A(e)). Once the president of the United States declares a federal disaster, the IRS has discretion to provide tax relief for numerous taxpayer deadlines.
WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses in parts of Texas affected by severe storms, straight-line winds. WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses in Texas that were affected by severe storms, straight-line winds, tornadoes and flooding that began on April 26, 2024. These taxpayers now have until Nov.1, 2024, to file various federal individual and business tax returns and make tax payments. WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses in parts of Texas affected by severe storms and flooding that began on March 26, 2025. These taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments. The Nov. 1, 2024, deadline also applies to any payment normally due during this period, including the quarterly estimated tax payments due on June 17, 2024 and Sept. 16, 2024, and the quarterly payroll and excise tax returns normally due on April 30, 2024, July 31, 2024 and Oct. 31, 2024.
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The 60–day extension applies to all the tax deadlines listed in Sec. 7508(a)(1) (Sec. 7508A(d)(1)). Following the recent disaster declaration issued by FEMA, the IRS is providing this relief to taxpayers affected by storms, tornadoes, and flooding that took place between March 25, 2021, and April 3, 2021, in parts of Tennessee. Currently, relief is available to affected taxpayers who live or have a business in Campbell, Cannon, Cheatham, Claiborne, Clay, Davidson, Decatur, Fentress, Grainger, Hardeman, Henderson, Hickman, Jackson, Madison, Maury, McNairy, Moore, Overton, Scott, Smith, Wayne, Williamson and Wilson counties.
- The current list of eligible localities and other details for each disaster are available on our Around the nation page.
- The Service determines which taxpayers are located in affected areas using taxpayers’ ZIP codes (another reason to update taxpayers’ addresses with the IRS).
- The IRS is offering relief to any area designated by the Federal Emergency Management Agency.
- For example, when the president declared a federal disaster for COVID–19, the IRS postponed the due date for corporate and individual tax returns from April 15, 2020, to July 15, 2020 (Notice 2020–23).
- Taxpayers should put the assigned FEMA declaration number (4884-DR), 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, as appropriate PDF, and submit it to the IRS.
- In 2024, the IRS granted tax relief for federal disaster areas in approximately 40 states (IRS webpage, “Tax Relief in Disaster Situations“).
For instance, certain deadlines falling on or after February 11, 2021, and before June 15, 2021 are postponed through June 15, 2021. This includes various 2020 business tax returns due on March 15 and 2020 individual and business returns due on April 15. Taxpayers also have until June 15 to make 2020 IRA contributions.
The June 15 deadline also applies to quarterly estimated income tax payments due on April 15 and the quarterly payroll and excise tax returns normally due on April 30. It also applies to tax-exempt organizations, operating on a calendar-year basis, that have a 2020 return due on May 17. WASHINGTON – Victims of this month’s winter storms in Texas will have until June 15, 2021, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today. The Aug. 2 deadline also applies to quarterly estimated income tax payments due on April 15 and June 15, and the quarterly payroll and excise tax returns normally due on April 30.