The Internal Revenue Service announced tax relief for individuals and businesses in parts of Virginia affected by severe winter storms on Wednesday, including several counties in our area.
According to the IRS, taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make payments.
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These are the following counties that qualify: Amelia, Appomattox, Bedford, Bland, and Botetourt counties; the City of Bristol; and Buchanan, Buckingham, Campbell, Carroll, Charlotte, Craig, Cumberland, Dickenson, Floyd, Franklin, Giles, Grayson, Halifax, Lee, Lunenburg, Montgomery, Nottoway, Page, Pittsylvania, Powhatan, Prince Edward, Pulaski, Rockingham, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe.
As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.
The Nov. 3 deadline applies to individual income tax returns and payments normally due on April 15, 2025. The deadline also applies to 2024 contributions to IRAs and health savings accounts for eligible taxpayers. This relief also applies to estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025.
Penalties on payroll and excise tax deposits due on or after Feb. 10, 2025, and before Feb. 25, 2025, will be abated as long as the tax deposits were made by Feb. 25, 2025.
The Nov. 3 deadline also applies to affected businesses:
- Quarterly payroll and excise tax returns normally due on April 30, July 31, and Oct. 31, 2025.
- Calendar-year partnership and S corporation returns normally due on March 17, 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.
According to the IRS, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original filing, payment, or deposit due date falling within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.
The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. However, affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief. Tax practitioners in the covered disaster area who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster area may contact IRS Special Services. If the practitioner maintains the necessary records of ten or more clients, they should refer to Bulk requests from practitioners for disaster relief for additional guidance.