Victims of severe storms that produced flooding and damaging winds in areas of Texas and Mississippi in mid- to late March have more time to file various federal individual and business tax returns and make tax payments, the IRS announced earlier this month.
As a result, affected individuals and businesses in parts of both states will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.
In Texas, following the disaster declaration issued by the Federal Emergency Management Agency, individuals and households that reside or have a business in Cameron, Hidalgo, Starr, and Willacy counties qualify for tax relief.
In Mississippi, those who reside or have a business in Calhoun, Carroll, Covington, Davis, Grenada, Humphreys, Issaquena, Itawamba, Jefferson Davis, Lee, Leflore, Marion, Montgomery, Pike, Prentiss, Sharkey, Smith, Walthall, and Washington counties are eligible for a tax extension following FEMA’s disaster declaration in that state.
The Nov. 3, 2025, deadline applies to individual income tax returns and payments normally due on April 15, 2025, the IRS said. The Nov. 3 deadline also applies to 2024 contributions to IRAs and health savings accounts for eligible taxpayers. This 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 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 on payroll and excise tax deposits due on or after March 26, 2025, and before April 10, 2025, will be abated as long as the tax deposits were made by April 10, 2025, the agency stated.
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.
For additional information, see the FAQs for disaster victims.
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Tags: Income Taxes, IRS, Mississippi, Taxes, Texas
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