The US Internal Revenue Service (IRS), in a release – KY-2025-02 on 24 February 2025, announced tax relief for individuals and businesses in the entire state of Kentucky affected by severe storms, straight-line winds, flooding, and landslides that began on 14 February 2025.  These taxpayers now have until 3 November 2025 to file various federal individual and business tax returns and make tax payments.

Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in the entire state qualify for tax relief. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after 14 February 2025 and before 3 November 2025 are granted additional time to file.

As a result, affected individuals and businesses will have until 3 November 2025 to file returns and pay any taxes that were originally due during this period.

The 3 November 2025 deadline applies to individual income tax returns and payments normally due on 15 April 2025.

The 3 November deadline also applies to 2024 contributions to IRAs and health savings accounts for eligible taxpayers. This relief also applies to the estimated tax payments normally due on 15 April, 16 June, and 15 September 2025. Penalties on payroll and excise tax deposits due on or after 14 February 2025 and before 3 March 2025 will be abated as long as the tax deposits are made by 3 March 2025.

The 3 November 2025 deadline also applies to affected businesses:

• Quarterly payroll and excise tax returns normally due on 30 April, 31 July, and 30 September 2025.
• Calendar-year partnership and S corporation returns normally due on 17 March 2025.
• Calendar-year corporation and fiduciary returns and payments normally due on 15 April 2025.
• Calendar-year tax-exempt organisation returns normally due on 15 May 2025.

If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief.