Cross References

  • irs.gov

As of June 3, 2025, taxpayers affected by the following disasters still qualify for the following extensions of time to file various tax returns and make tax payments:

Disaster Date Disaster Location Extended Filing and Began Payment Deadline

Hurricane Helene 9/22/2024 North Carolina 9/25/2025 Wildfires 1/7/2025 California 10/15/2025 Severe winter storms and 2/10/2025 Virginia 11/3/2025 flooding Severe storms, straight-line 2/14/2025 Kentucky 11/3/2025 winds, flooding, and landslides Severe storms, straight-line 2/15/2025 West Virginia 11/3/2025 winds, flooding, landslides, and mudslides Severe storms, straight-line 4/2/2025 Tennessee and 11/3/2025 winds, tornadoes, and flooding Arkansas

In general, if a due date to file a tax return or pay a tax falls on or after the date a disaster affected the taxpayer, the due date is extended. The date the disaster began for a particular location is the date it affected the taxpayer. For example, flooding in Virginia that occurred starting on February 10, 2025 occurred prior to the April 15, June 16, and September 15, 2025, estimated tax payment due dates. All of those due dates are now extended to November 3, 2025.