Disaster area tax extensions

Table of contents:

Current active disaster area tax relief:

How will the IRS know my client was affected by a disaster?

The IRS looks at the address of record on the return to apply disaster relief automatically. If the address on the return isn’t in a disaster area, but the return qualifies for another reason (like books or records being located in a disaster area), clients should contact the IRS by phone.

If an extension needs to be filed for a return impacted by a disaster area, the extension must be e-filed by the original due date. Extensions filed after the original due date will need to be paper filed. See here to learn more.

See here for more information including prior disaster areas.

For current disaster areas select your state:

Relief for taxpayers living abroad impacted by terrorist attacks:

Some taxpayers may qualify for tax relief if impacted by terrorist attacks in Israel and now have until September 3, 2025 to file various federal individual and business tax returns and make tax payments that were due between October 7. 2023 and September 30, 2025. Click here for the IRS announcement.

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Disaster relief for California:

Some disaster-area taxpayers may qualify for tax relief and now have until October 15, 2025 to file various federal individual and business tax returns and make tax payments that were due between Jan. 7, 2025, through Oct. 15, 2025. Click here for the IRS announcement.

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Disaster relief for Tennessee:

On April 14, 2025, the IRS issued a second set of dates and impacted areas for Tennessee due to late tax season storms:

Some disaster-area taxpayers may qualify for tax relief and now have until November 3, 2025 to file various federal individual and business tax returns and make tax payments that were due between April 2, 2025 and before November 3, 2025. Click here for the IRS announcement.

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Disaster relief for Arkansas:

Some disaster-area taxpayers may qualify for tax relief and now have until November 3, 2025 to file various federal individual and business tax returns and make tax payments that were due between April 2, 2025 and November 3, 2025. Click here for the IRS announcement.

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Disaster relief for Kentucky:

Some disaster-area taxpayers may qualify for tax relief and now have until November 3, 2025 to file various federal individual and business tax returns and make tax payments that were due between Feb. 14, 2025, and before Nov. 3, 2025. Click here for the IRS announcement.

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Disaster relief for Missouri:

Some disaster-area taxpayers may qualify for tax relief and now have until November 3, 2025 to file various federal individual and business tax returns and make tax payments that were due between March 14, 2025 and November 3, 2025. Click here for the IRS announcement.

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Disaster relief for Oklahoma:

Some disaster-area taxpayers may qualify for tax relief and now have until November 3, 2025 to file various federal individual and business tax returns and make tax payments that were due between March 14, 2025 and November 3, 2025. Click here for the IRS announcement.

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Disaster relief for West Virginia:

Some disaster-area taxpayers may qualify for tax relief and now have until November 3, 2025 to file various federal individual and business tax returns and make tax payments that were due between Feb. 15, 2025, and before Nov. 3, 2025. Click here for the IRS announcement.

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General disaster relief information:

Taxpayers who reside in a federally declared disaster area which may qualify for a disaster relief extension.

• During an MeF shutdown period, all returns must be signed and mailed to the IRS, any eSignatures will not be valid.
• E-file payment of estimated taxes must be made by the original due date.
  • Filers can pay via the IRS Direct Pay website or by check with Form 4868.
• The IRS resource Tax Relief in Disaster Situations contains a full list of recent tax relief items and related details.
  • Locate the applicable disaster to determine available relief and what changes to report on the tax return.

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How do I update my client letter with a later due date?

Lacerte:

Adjusting late return penalties and interest:

These items can be adjusted on a client-by-client basis.

1. Go to Screen 8, Penalties & Interest.
2. Scroll down to the Late Return Penalty & Interest section.
3. Enter the correct manually calculated amount within each applicable category listed here Interest (1=automatic), Late filing of return (1=automatic), and Late payment of tax (1=automatic).

Lacerte will only calculate these amounts automatically when a '1' has been entered in the applicable field. These automated calculations are based on the original due date and interest rates entered in Settings and Options.

Quarterly estimate due dates can't be overridden for Federal, but these dates can be overridden for California (AL and GA not applicable).

ProSeries:

Use the letter editor to remove the applicable date code and type in the correct date.

• For example, to print a different due date, you'd locate and delete the code < @FDIDate > and replace it with an exact date such as 6/15/2024.
  • See Using client letters in ProSeries Professional for detailed instructions.

ProConnect Tax:

1. On the left-side menu, under General, select Letter.
2. Enter the appropriate date in Due date of return [Override].
   • This entry will update the client letter paragraphs about when to mail Form 1040 and Form 1040-V with payment, if applicable.
   • Quarterly estimate due dates can't be overridden.

Adjusting late return penalties and interest:

These items can be adjusted on a client-by-client basis.

1. From the Input Return tab, go to Payments, Penalties & Extensions ⮕ Penalties & Interest.
2. Along the top of the screen, click on the Late Return Penalty & Interest section.
3. Enter the correct manually calculated amount within each applicable category listed here: Interest (1=automatic), Late filing of return (1=automatic), and Late payment of tax (1=automatic).

ProConnect Tax will only calculate these amounts automatically when a '1' has been entered in the applicable field. These automated calculations are based on the original due date and interest rates entered in Settings and Options.

Quarterly estimate due dates can't be overridden for Federal, but these dates can be overridden for California (AL and GA not applicable).

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How do I delay a quarterly payment?

Estimates e-filed with the return can't be set to withdraw after the federal due date for all filers.

• If first quarter estimates for taxpayers outside the disaster area are due April 15, you must select April 15 or earlier as the withdrawal date to e-file estimates with the return.

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Can I delay the withdrawal of tax due when I e-file the return?

Like estimates, direct debit payment with an e-filed return can't be set to withdraw after the federal due date for all filers.

• For example, if taxpayers outside the disaster area are required to pay their 1040 balance by April 15, then no payment date after April 15 can be selected.
• Returns e-filed after the federal due date will use the date of the e-filed return as the withdrawal date.

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How can my client make payments to the IRS after the original due date?

Clients who qualify to delay their tax payment, but choose to e-file their return before their desired payment date, can use another payment method:

• Mail check or money order with payment voucher
• Pay with a credit or debit card on IRS.gov/payments
• Pay using a bank account through IRS.gov/payments/direct-pay

IRS Direct-pay doesn't require having the taxpayer create an IRS.gov account. Payments can be made by simply verifying tax information from the tax returns on file with the IRS. See the IRS additional information for help.

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