The tax filing and payment deadline has been extended to 2 February 2026 for Texas taxpayers.
The US Internal Revenue Service (IRS) released TX-2025-04 on 9 July 2025, in which they announced tax relief for individuals and businesses in parts of Texas affected by severe storms, straight-line winds. and flooding that began on 2 July 2025.
These taxpayers now have until 2 February 2026 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 residing in or having a business in Kerr County qualify for tax relief.
As a result, affected individuals and businesses will have until 2 February 2026 to file returns and pay any taxes that were originally due during this period.
The 2 February 2026 filing deadline applies to:
- Any individual, business, or tax-exempt organisation that has a valid extension to file their 2024 return, which is due to expire on 15 October 2025.
- Quarterly estimated income tax payments normally due on 15 September 2025 and 15 January 2025.
- Quarterly payroll and excise tax returns normally due on 31 July, 31 October 2025, and 31 January 2026.
- Calendar-year partnerships and S corporations whose 2024 extensions run out on 15 September 2025.
- Calendar-year corporations whose 2024 extensions run out on 15 October 2025.
- Calendar-year tax-exempt organisations whose extensions run out on 17 November 2025.
The IRS notes, however, that payments for returns on a filing extension are not eligible for additional time to pay, as filing extensions only apply to the filing of the return and not to payments.
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.
