The Internal Revenue Service (IRS) has 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 February 15, 2025. Taxpayers in these affected areas now have until November 3, 2025, to file various federal individual and business tax returns and make tax payments.
This relief applies to areas designated as disaster zones by the Federal Emergency Management Agency (FEMA). Currently, residents and businesses in Logan, McDowell, Mercer, Mingo, Wayne, and Wyoming counties qualify for this tax relief. More counties may be added later, and the updated list will be available on the IRS Tax Relief in Disaster Situations page.
Who Qualifies for Tax Relief?
The IRS will automatically provide filing and penalty relief to any taxpayer whose IRS address of record is located in the disaster area. This means that affected taxpayers do not need to take any additional steps to receive this relief. However, if someone has moved to the affected area after filing their previous return and their IRS address is not updated, they should call the IRS Special Services toll-free number at 866-562-5227 to request disaster tax relief.
Additionally, taxpayers who live outside the disaster area but have tax records located in the affected area, such as business owners or tax preparers, may also be eligible for relief. The IRS urges them to contact the same number to request assistance. Relief is also available for workers assisting with disaster recovery who are affiliated with recognized government or philanthropic organizations.
Extended Tax Deadlines
The tax relief provided by the IRS postpones multiple tax filing and payment deadlines that were originally due between February 15, 2025, and November 3, 2025. As a result, the new deadline for affected taxpayers to file their returns and pay any owed taxes is now November 3, 2025.
This extension applies to several important tax filings, including:
- Individual income tax returns and payments normally due on April 15, 2025.
- 2024 contributions to IRAs and Health Savings Accounts (HSAs) for eligible taxpayers.
- Quarterly estimated tax payments due on April 15, June 16, and September 15, 2025.
- Quarterly payroll and excise tax returns due on April 30, July 31, and October 31, 2025.
- Calendar-year partnership and S corporation returns due on March 17, 2025.
- Calendar-year corporation and fiduciary returns and payments due on April 15, 2025.
- Calendar-year tax-exempt organization returns due on May 15, 2025.
Additionally, penalties for failing to make payroll and excise tax deposits due between February 15, 2025, and March 3, 2025, will be waived as long as the deposits were made by March 3, 2025.
Additional Tax Relief for Disaster Victims
Taxpayers who suffered uninsured or unreimbursed disaster-related losses may choose to claim them on either their 2025 tax return (filed in 2026) or their 2024 tax return. The IRS allows taxpayers extra time—up to six months after the due date of the tax return for the disaster year—to make this election. For individual taxpayers, this means they have until October 15, 2026, to decide which year to apply the loss to.
When claiming a disaster-related loss, taxpayers should include the FEMA declaration number (4861-DR) on their tax return. Additional details can be found in IRS Publication 547 (Casualties, Disasters, and Thefts).
Retirement Account Relief for Affected Taxpayers
The IRS has also provided relief related to retirement plans and individual retirement arrangements (IRAs). Taxpayers affected by the disaster may be eligible for special disaster distributions, which are exempt from the usual 10% early withdrawal penalty. Additionally, taxpayers can spread the income from these distributions over three years to reduce the immediate tax burden.
Individuals may also be eligible for hardship withdrawals from their retirement accounts. However, each retirement plan has specific rules regarding hardship withdrawals, so taxpayers should check with their plan administrator to understand their options.
How to Get Help with Filing Taxes?
For those needing assistance with their taxes, several free options are available:
- Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs: Eligible individuals or families can get free tax preparation help at local VITA or TCE sites.
- AARP Tax-Aide sites: AARP provides free tax preparation assistance. Visit the AARP Site Locator Tool or call 888-227-7669 to find a nearby location.
- IRS Free File program: Taxpayers with an Adjusted Gross Income (AGI) of $84,000 or less can use the IRS Free File Guided Tax Software to file their taxes at no cost.
- MilTax program for military members and veterans: The Department of Defense provides free return preparation software and electronic filing for federal and state returns through MilTax.
For more details on disaster-related tax relief, visit the IRS Disaster Assistance and Emergency Relief page at IRS.gov.
The tax relief provided is part of a coordinated federal response to the damage caused by these storms, and it is based on local assessments by FEMA. For additional disaster recovery resources, visit DisasterAssistance.gov.
Final Thoughts
The IRS tax relief for West Virginia storm victims provides critical support to individuals and businesses struggling with the aftermath of severe weather. Extending filing and payment deadlines offers affected taxpayers additional time to focus on rebuilding their lives and businesses without the added stress of immediate tax obligations. If you or someone you know qualifies for this relief, it is essential to stay updated with the IRS and take advantage of available resources to ease the financial burden caused by this disaster.
