Those impacted by the wildfires that scorched more than 170,000 acres and destroyed at least 530 homes and businesses in parts of Oklahoma last March will now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments, the IRS announced on June 9.
Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals who reside or have a business in Cleveland, Creek, Lincoln, Oklahoma, Pawnee, and Payne counties qualify for tax relief. The same relief will be available to any other counties added later to the disaster area.
The current list of eligible localities is available on the Tax relief in disaster situations page on IRS.gov.
The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 14, 2025, and before Nov. 3, 2025, are granted additional time to file.
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 IRS said.
The Nov. 3, 2025, deadline applies to individual income tax returns and payments normally due on April 15, 2025. The Nov. 3 deadline also applies to 2024 contributions to IRAs and health savings accounts for eligible taxpayers. In addition, the relief also applies to the estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025.
The Nov. 3, 2025, 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.
In addition, penalties for failing to make payroll and excise tax deposits due on or after March 14, 2025, and before March 31, 2025, will be abated as long as the deposits were made by March 31, 2025, the IRS said.
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 said it automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. But 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 clients located outside the disaster area, may contact the IRS Special Services; if the practitioner maintains the necessary records of 10 or more clients, the IRS recommends referring to Bulk requests from practitioners for disaster relief for additional guidance.
Photo caption: The SLWC Sooner Bridge near Chandler, OK, was damaged by wildfires that began the evening of March 14. The bridge was restored 10 days later. (Kraemer North America/Facebook)
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Tags: Income Taxes, IRS, Oklahoma, Taxes, wildfires
