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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 June 14, 2025. Following a Federal Emergency Management Agency (FEMA) disaster declaration, affected taxpayers now have extended deadlines to file returns and make certain tax payments.
What the IRS Relief Covers
The IRS has postponed federal tax filing and payment deadlines until February 2, 2026 for taxpayers in designated disaster areas. These automatic extensions apply to many routine filings and payments that originally came due between June 14, 2025 and February 2, 2026.
Included Tax Deadlines
Eligible tax actions now extended through February 2, 2026 include:
- Individual and business income tax returns
- Partnership and S-corporation returns
- Certain payroll and excise tax returns
- Quarterly estimated tax payments
- Other time-sensitive tax filings due in the period
These extensions are intended to ease compliance pressure and give residents and businesses more time to recover.
Who Qualifies for the Extended Deadline?
Taxpayers are automatically eligible if they:
- Live in the covered disaster area
- Have a business located in the area
- Have tax records located in the disaster zone, even if they live elsewhere
No special application is required if the IRS address of record reflects a qualifying location.
This expanded eligibility also covers tax-exempt organizations and relief workers performing duties in the disaster area.
How the Relief Works
Under this disaster relief:
- The IRS will postpone the due dates for impacted tax filings and payments through February 2, 2026.
- Penalties related to those postponed deadlines are generally waived if taxpayers meet the extended date.
- Tax-related actions required during the relief period are also postponed without additional penalty.
Even though deadlines are extended, interest may still accrue on unpaid tax balances in some cases. If you receive a penalty notice for a tax due during the relief period, contact the IRS using the number on the notice to request abatement.
How Disaster-Related Casualty Losses Work
Affected taxpayers may be able to claim disaster-related casualty losses on:
- Their 2025 federal tax return
- Their 2024 return (filed in 2025)
Choosing the 2024 return may help accelerate potential refunds. Taxpayers must include the FEMA disaster number (for example, 4884-DR-WV) on their tax return to properly process casualty loss claims.
Additional Relief and Options
Taxpayers already on IRS installment agreements will not default solely because of missed payments during this relief period. However, interest and late charges may continue to accrue.
Other disaster-related relief may include:
- Hardship withdrawals or disaster distributions from retirement plans
- Exclusion of certain government disaster payments from taxable income if used for qualified expenses like home repairs or living costs
Tips for Affected Taxpayers
To take full advantage of the relief:
- Verify your current address and contact information with the IRS
- Confirm that your mailing and filing addresses are correct
- File amended or casualty loss-related returns if applicable
- Keep documentation related to storm losses and recovery expenses
Official Source and Ongoing Updates
This relief is part of the IRS’s broader disaster-relief authority and is updated as new declarations occur. For the latest details and official guidance, including full lists of covered counties, visit the IRS disaster relief page.
Summary
- The IRS has extended federal tax filing and certain payment deadlines to February 2, 2026 for victims of severe storms in parts of West Virginia, including Marion and Ohio counties.
- Relief applies automatically based on IRS and FEMA records.
- Affected taxpayers can use this extra time to file returns and pay taxes without penalties.
- Casualty losses can be claimed on either 2024 or 2025 tax returns using the FEMA disaster number.
Disclaimer: This overview is informational only. Tax relief rules and deadlines can change. Consult the official IRS website or a qualified tax professional for guidance tailored to your situation.