Don't Mess With Taxes

Emergency workers doing flood salvage. (Photo: FEMA)
    

Millions of taxpayers across the United States on this Tax Day 2025 are finishing up their returns or filing for an extension.

But some, including U.S. taxpayers abroad and who live or have businesses in major disaster areas, get more time.

That list of delayed filings for disaster victims grew this week. The Internal Revenue Service announced that all taxpayers in Arkansas and Tennessee who were affected by severe storms and accompanying winds, tornadoes, and flooding that began on April 2, and who have not yet filed now can wait until Nov. 3 to send in their returns and pay any tax due.

The Natural State and the Volunteer State now join all taxpayers in Kentucky, as well as West Virginia taxpayers in Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming counties in having until early November to file their returns and meet other tax obligations.

Arkansas tax dates that are delayed: Federal Emergency Management Agency (FEMA) declaration EM-3627-AR designated the entire state as a major disaster due to the severe inclement weather, including tornadoes and flooding, in early April.

In response, the IRS extended a variety of tax deadlines until Nov 3. The most timely one is excepting individual Natural State taxpayers from the today’s Tax Day filing and paying deadline. They now have until Nov. 3 to —

• File individual income tax returns and pay any tax due;.
• Make 2024 contributions to IRAs and health savings accounts (HSAs);
• Make quarterly estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025.

Arkansas business taxpayers also have until Nov 3 to make —

• Quarterly payroll and excise tax returns normally due on April 30, July 31, and Oct. 31, 2025.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
• Calendar-year tax-exempt organization returns normally due on May 15, 2025.

In addition, penalties for businesses that fail to make payroll and excise tax deposits due on or after April 2, 2025, and before April 17, 2025, will be abated if the deposits are made by April 17, 2025.

Tennessee tax dates that are delayed: Tennessee individual and business taxpayers get similar relief thanks to FEMA declaration EM-3625-TN issued for severe storms, straight-line winds, tornadoes, and flooding that raked the state starting April 2.

As a result, affected Volunteer State individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period. This includes —

• Individual income tax returns and payments normally due on April 15, 2025.
• 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
• Quarterly estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025.

Tennessee business taxpayers also have until Nov 3 to make —

• Quarterly payroll and excise tax returns normally due on April 30, July 31, and Oct. 31, 2025.
• Calendar year corporation and fiduciary returns and payments normally due on April 15, 2025.
• Calendar year tax-exempt organization returns normally due on May 15, 2025.

In addition, penalties for businesses that fail to make payroll and excise tax deposits due on or after April 2, 2025, and before April 17, 2025, will be abated if the deposits are made by April 17, 2025.

Earlier delayed Tax Days: Nov. 3 is the latest delayed filing deadline (so far).

Major disasters that occurred earlier this year prompted IRS tax relief for taxpayers in nine states, with their new deadline falling on May 1, 2025. That’s the due date for individual and business taxpayers 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

An Oct. 15, 2025, delayed Tax Day applies to taxpayers in Los Angeles County, California, where taxpayers were affected by the January wildfires;

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.

You also might find these blog posts of interest:

• April 15 is not Tax Day for taxpayers abroad or in 13 disaster-area states
• IRS and other government resources can help you deal with a natural disaster
• Tax filing extension details for taxpayers with an already disaster-extended deadline
• Storm Warnings: Preparing for, recovering from, and helping those affected by natural disasters

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