The Internal Revenue Service (IRS) has informed United States taxpayers that April 15, 2025 will be the filing deadline for their 2024 tax returns. Exemptions have been allowed in certain instances, particularly for taxpayers in areas hit by the recent hurricanes in West Virginia.
New deadline for hurricane-hit areas of West Virginia
The IRS has revealed that the extended tax filing deadline for taxpayers who reside in six West Virginia counties will be November 3, 2025. This extended deadline will provide relief to impacted businesses and individual taxpayers to file their federal tax returns and payments.
Which counties are eligible for tax relief?
As per the IRS, inhabitants of the following six counties are eligible for tax relief under this new deadline:
- Logan
- McDowell
- Mercer
- Mingo
- Wayne
- Wyoming
What tax requirements will this relief cover?
This tax relief by the IRS is provided for various forms of tax payments and returns, such as:
- Individual income tax returns and payments: typically filed by April 15, 2025.
- IRA and Health Savings Account (HSA) contributions for 2024.
- Quarterly estimated tax payments: typically due on April 15, June 16, and September 15, 2025.
- Quarterly payroll and excise tax returns: usually due by April 30, July 31, and October 31, 2025.
- Calendar-year partnership and S corporation returns: usually due by March 17, 2025.
- Calendar-year corporation and fiduciary returns and payments: usually due by April 15, 2025.
- Calendar-year returns for tax-exempt organizations: which are typically deposited by May 15, 2025.
Special exemption on payroll and excise tax deposits
The IRS has also made it clear that the taxpayers residing in West Virginia’s disaster-hit regions will not face penalties for the delay in paying payroll and excise taxes, as long as their normal deposits are made on or before March 3, 2025.
Why tax relief in West Virginia?
A severe storm that hit West Virginia on February 15, 2025, resulted in mudslides, landslides, flooding and high winds, impacting a large number of people. Due to this reason, the Federal Emergency Management Agency (FEMA) has designated these locations as Natural Disaster Areas, and impacted taxpayers have been provided with the relief of Deadline Extension in tax payment and filing.
What are other taxpayers supposed to do?
Taxpayers who are not availing themselves of this relief must still file their tax return by April 15, 2025. In case a taxpayer requires additional time for filing, they can Ask for an extension from the IRS, which can grant them time until October 15, 2025.
Conclusion
This Tax Relief by the IRS is a significant move for taxpayers residing in the natural disaster hit regions of West Virginia. If you are a resident of the hit counties, you can avail yourself of filing tax payments and returns up to November 3, 2025. You can learn more by checking the IRS website or by consulting an approved tax advisor.
FAQs
Q1. What is the 2025 federal tax filing deadline for most taxpayers?
The federal tax filing deadline for the 2024 tax year is April 15, 2025.
Q2. Who qualifies for the extended November 3, 2025, deadline?
Taxpayers in six disaster-affected counties in West Virginia (Logan, McDowell, Mercer, Mingo, Wayne, and Wyoming) qualify for the extension.
Q3. What tax filings and payments are covered under the extension?
The extension applies to individual tax returns, business tax returns, quarterly estimated taxes, payroll taxes, and tax-exempt organization returns due between February 15 and November 3, 2025.
Q4. Will there be penalties for late payroll or excise tax deposits?
No penalties will apply for deposits made by March 3, 2025, for those affected in disaster areas.
Q5. Where can I get more information on tax relief?
Visit the IRS website or consult a tax professional.