The US Internal Revenue Service (IRS), in a release – IR-2025-34 on 14 March 2025, announced tax relief for individuals and businesses in parts of West Virginia affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on 15 February 2025.

These taxpayers now have until 3 November 2025 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 (FEMA). Currently, individuals and households that reside or have a business in Logan, McDowell, Mercer, Mingo, Wayne, and Wyoming counties qualify for tax relief.

The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov.

Filing and payment relief

The tax relief postpones various tax filing and payment deadlines that occurred from 15 February 2025 through 3 November 2025 (postponement period). 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.

This means, for example, that the 3 November 2025 deadline will now apply to:

  • Individual income tax returns and payments normally due on 15 April 2025.
  • 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
  • Quarterly estimated tax payments normally due on 15 April, 16 June and 15 September 2025.
  • Quarterly payroll and excise tax returns normally due on 30 April, 31 July and 31 October 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.

In addition, penalties for failing to make payroll and excise tax deposits due on or after 15 February 2025 and before 3 March 2025 will be abated as long as the deposits were made by 3 March 2025.