The Internal Revenue Service (IRS) has announced special tax relief for taxpayers in parts of West Virginia after severe storms that began June 14, 2025. Straight-line winds, flooding, mudslides, and landslides caused widespread disruption, leading to a federal disaster declaration by Federal Emergency Management Agency (FEMA).
To ease the burden, the IRS is extending key tax deadlines to February 2, 2026.
Who Qualifies for IRS Disaster Tax Relief?
Relief applies to taxpayers in:
- Marion County
- Ohio County
Eligible Groups
- Individuals living in the disaster area
- Businesses located in the affected counties
- Tax-exempt organizations operating there
- People outside the area whose tax records are located there
- Relief workers assisting through recognized organizations
If your address is on file in the disaster zone, relief is applied automatically.
Which Tax Deadlines Are Extended?
The new deadline covers many returns and payments originally due between June 14, 2025 and Feb. 2, 2026.
Included Tax Obligations
| Tax Type | Covered Under Extension |
|---|---|
| Individual income tax returns | Yes |
| Business tax returns | Yes |
| Partnership & S-corp filings | Yes |
| Payroll & excise returns | Yes |
| Quarterly estimated payments | Yes |
Disaster relief rules allow certain payments to be made by Feb. 2 without penalties, though interest may still apply.
Penalty Relief and IRS Support
If you receive a late filing or payment penalty notice for a covered date:
- Call the number on the notice
- The IRS will review and remove penalties when appropriate
Tax professionals can also request relief for affected clients.
Claiming Disaster-Related Losses
Taxpayers may claim casualty losses from the disaster.
Key Points
- Losses not covered by insurance may be deductible
- You can choose to claim the loss on:
- Your 2025 return or
- Your 2024 return for faster relief
- Deadline to make this choice is generally Oct. 15, 2026
- Include FEMA disaster number 4884-DR on your return
This helps speed processing.
Payment Plans & Extra Help
If you already have an IRS installment agreement:
- Missed payments won’t cancel the plan before Feb. 2, 2026
- Interest may still grow
Additional relief may apply to:
- Retirement plan hardship withdrawals
- Disaster-related distributions
- Some government relief payments used for housing or living costs (may be tax-exempt)
FAQs
1. Do I need to apply for this extension?
No, it’s automatic if your address is in the disaster area.
2. Does this mean I don’t have to pay taxes?
No. Filing and payment deadlines are delayed, but taxes may still be owed.
3. What if I get a penalty notice?
Call the IRS — penalties may be removed.
4. Can I claim storm damage on last year’s taxes?
Yes, you can choose to claim it on your 2024 return.
5. Will interest still apply?
In some cases, yes.
Final Thoughts
This IRS disaster relief gives affected West Virginia residents valuable breathing room during recovery. Extended deadlines, penalty relief, and casualty loss options can ease financial strain while communities rebuild.
If you’re impacted, review your tax situation carefully and consult official IRS resources or a tax professional to make the most of the available relief.


