Don't Mess With Taxes

Updated Monday, April 14, 2025: All taxpayers in Tennessee and Arkansas now now have until Nov. 3, 2025, to file their tax returns. The Internal Revenue Service announced this latest major disaster related tax relief in connection with disastrous weather in those states that began on April 2, 2025. The Volunteer State was hit by severe storms, straight-line winds, tornadoes, and flooding. The Natural State was struck by severe storms, tornadoes, and flooding.

U.S. service members posted abroad, as well as civilian taxpayers living and working overseas, don't have to file their tax returns in April. Neither do taxpayers in major natural disaster areas. Here are the places where the Internal Revenue Service has delayed Tax Day 2025 .
  

Tax Day is April 15 for most of us. But not all.

Americans who live and work abroad, including military personnel, get two additional months to file. Some members of the armed forces who are in combat zones get later filing deadlines based on their service.

And the Internal Revenue Service provides taxpayers in major disaster areas get new filing and payment due dates based on Federal Emergency Management Agency (FEMA) assessments and White House declarations.

Here's a look at the special situations, and tax deadlines, for the U.S. taxpayers in these special situations in 2025.

International, including military, taxpayers: When it comes to individual taxes, the tax code doesn't care where you live. If you're a U.S. citizen or resident alien, including those with dual citizenship, you must pay tax to Uncle Sam even if you're living and working in another country.

That rule also applies to members of the U.S. military who are posted at facilities outside the United States or Puerto Rico.

These internationally based taxpayers, however, get extra time to file their tax returns. Their 1040 forms are not due this year until June 16. That’s one day later than the regular June 15 deadline because the 15th this year falls on Sunday, pushing the deadline to the next business day.

This two-month extension from the regular April tax deadline is automatic, so U.S. taxpayers abroad don't have to mess with filing for an extension by sending the IRS Form 4868.

You do, however, need to attach a statement to your return explaining that you live and conduct business in another country or are posted by the military abroad. That will alert the IRS to apply the June deadline to your return.

And the automatic extension to June 15 (or the 16th this year) does share one thing with the Form 4868 request. Non-payment of any tax you owe will cost you.

U.S. taxpayers abroad, civilian or military, who owe tax should make that payment by April 15 to avoid interest that will start accruing after that date on the amount you owe the U.S. Treasury.

If you qualify for the automatic two-month extension, but are unable to file your return by the June due date, then you can file Form 4868 to get until Oct. 15 to file. And you'll definitely need to pay any tax due when you submit that request to the IRS, since a late-payment penalty will be added to the interest charges on your unpaid tax balance.

Combat zone considerations: U.S. military members whose deployment abroad is more dangerous also get extra time.

In general, the deadlines for fulfilling tax obligations are extended for a service member's period of service in an officially declared combat zone, plus 180 days after the military taxpayer's last day in the combat zone.

During a qualifying combat zone tax extension period, the IRS will not levy the standard interest or penalties charges attributable to that time frame.

You can read more on military tax considerations in my post on tax filing resources for U.S. service members, as well as in the IRS' Armed Forces' Tax Guide, officially known as IRS Publication 3.

Disaster area delays: Some taxpayers don't have to file by April 15. However, they get the extra time for awful reasons. They went through major natural disasters.

When the FEMA deems locations have sustained extraordinary damages from Mother Nature, the IRS follows the disaster declaration by offering tax relief to affected individual and business taxpayers.

That's the case this year for some or all residents in 12 states.

The first disaster-delayed deadline to file 2024 tax year returns is May 1. It applies to affected taxpayers in the nine states. Taxpayers in three additional states face fall deadlines.

The May 1, 2025, deadline applies to taxpayers, both individuals and those who own businesses, in —

• The entire states of Alabama, Florida, Georgia, North Carolina, and South Carolina;
• The City and Borough of Juneau, Alaska;
• Residents of Chaves County, New Mexico;
• Tennessee taxpayers in Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington counties;
• Virginia taxpayers in Albemarle, Appomattox, Bedford, Bland, and Botetourt counties; Bristol City; Buchanan, Buckingham, Carroll, and Charlotte counties; Covington City; Craig County; Danville City; Dickenson and Floyd counties; Galax City; Giles, Grayson, Greene, Lee, Madison, Montgomery, and Nelson counties; Norton City; Patrick, Pittsylvania, and Pulaski counties; Radford City; Roanoke City; Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties

In addition, individuals and businesses in three states don’t have to worry about getting their 2024 returns and payments to the IRS until this fall. The dates and states are —

• Oct. 15, 2025, for Los Angeles County, California, taxpayers affected by the January wildfires; and
• Nov. 3, 2025, for all taxpayers in Arkansas, Kentucky, and Tennessee, as well as West Virginia taxpayers in Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming counties.

The IRS also has granted taxpayers who live or have a business in Israel, Gaza, or the West Bank, and certain other taxpayers affected by the Oct. 7, 2023, terrorist attacks in the State of Israel until Sept. 30, 2025, to file and pay. This includes most returns and taxes due from Oct. 7, 2023, through the end of this September, including Form 1040 and 1120 series.

Qualifying disaster-delayed returns and payments: The IRS notes that eligible returns and payments covered under the disaster declaration tax extensions include —

• Calendar year 2024 partnership and S Corporation returns normally due on March 17.
• 2024 individual income tax returns and payments normally due on April 15.
• Quarterly estimated tax payments normally due on April 15.
• Calendar year 2024 corporate and fiduciary income tax returns and payments normally due on April 15.

Other returns, payments, and time-sensitive tax-related actions also qualify for the extra time. If you live in one of the disaster areas listed earlier, click on the state link. It will take you to your state’s official IRS.gov disaster assistance and emergency relief for individuals and businesses page for details.

No need to contact IRS: The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Taxpayers do not need to contact the agency to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.

In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS toll-free at (866) 562-5227. This also includes workers assisting with relief activities who are affiliated with a recognized government or philanthropic organization.

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred or the return for the prior year. See Publication 547, Casualties, Disasters, and Thefts, for details.

If you’re in any of these disaster areas, you don’t have to worry about asking for or confirming the IRS tax relief. The agency automatically provides filing and penalty relief to any taxpayer whose address of record in the IRS system is located in the disaster area.

However, the IRS might not have the correct disaster area address for some taxpayers. This could be the case where taxpayers moved into the area now declared a major disaster after they filed their last tax return.

These taxpayers who miss disaster postponement period deadlines could receive a late filing or late payment penalty notice. In these cases, the filers need to call the number on the notice to explain the situation and have the penalty abated.

In addition, the IRS says it will work with any taxpayer who lives outside the disaster area, but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area.

These taxpayers who live outside the disaster area but qualify for relief need to contact the IRS toll free at (866) 562-5277.

Also, individuals who are assisting with relief activities through a recognized government or philanthropic organization also are eligible for this disaster relief.

Deducting uninsured disaster losses: When disaster-affected taxpayers do get their lives back in some order and start thinking about taxes, the IRS reminds them that they may be able to deduct some disaster losses. This itemized claim is available for damaged or destroyed property not covered by insurance or other reimbursement.

Photo by Chandler Cruttenden on Unsplash

Claiming the loss can result in a larger refund, particularly if you maximize it by choosing the best tax year in which to make the claim. When it comes to disaster casualty losses, taxpayers can choose to claim it on either the return for the year the loss occurred — in this instance, the 2025 tax year return normally filed next year — or on the return for the prior year, which is their 2024 return with the new, delayed filing deadline.

However, because of special disaster area considerations, taxpayers also have even more extra time — up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) — to decide which in which tax year claim.

Since this is a 2025 disaster, that mean individual filers have until next Oct. 15, 2026, or six months after the 2026 Tax Day on April 15, to make the choice.

Regardless of when you make the claim, arriving at the decision is not one to be taken lightly. You need to run the numbers for each potential tax year filing to see which produces the more favorable tax result.

My post on considerations in making a major disaster tax claim has more. So does IRS Publication 547, Casualties, Disasters, and Thefts.

Taxpayers with disaster-related tax questions also can call the agency’s toll-free disaster hotline at (866) 562-5227. And, of course, you can talk with a tax professional for help in making this decision and filing.

You also might find these blog posts of interest:

• Using tax-favored retirement funds after a disaster
• IRS and other government resources can help you deal with a natural disaster
• Storm Warnings: Preparing for, recovering from, and helping those affected by natural disasters

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