MEMPHIS, Tenn. — Taxpayers who were affected by severe weather that began on April 2 received tax relief and now have until November 3 to file various federal individual business tax returns and make tax payments, according to the Internal Revenue Service.
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 that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.
The IRS says the new 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 corporation and fiduciary returns and payments normally due on April 15, 2025.
- Calendar-year tax-exempt organization returns are normally due on May 15, 2025
In addition, penalties for failing to make payroll and excise tax deposits due on or after April 2, 2025, and before April 17, 2025, will be abated as long as the deposits are made by April 17, 2025.
The IRS automatically identifies taxpayers located in the covered disaster area and applies for filing and payment relief.
Affected taxpayers who reside or have a business located outside the covered disaster area can call the IRS Special Services 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 the IRS Special Services; if the practitioner maintains the necessary records of ten or more clients, they can refer to bulk requests from practitioners for disaster relief for help.
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