Don’t Forget! West Virginia taxpayers impacted by February’s severe storms must file returns by Nov. 3

10/28/2025

CHARLESTON, W.Va. – Individuals and businesses in Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne and Wyoming counties affected by the severe storms of Feb. 15-18, 2025, have until Monday Nov. 3, 2025, to file their 2024 income tax returns.

The Internal Revenue Service (IRS) offered tax relief until Nov. 3, 2025, for individuals and businesses in the disaster-affected counties for filing federal individual and business tax returns and making tax payments. These taxpayers did not need to contact the agency to get this relief.

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 saving​s accounts for eligible taxpayers. This relief also applies to the estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025.

For affected businesses, this means the Nov. 3, 2025, deadline applies to:
  • 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.
The IRS disaster relief page has details on other returns, payments and tax-related actions qualifying for relief during the postponement period.

Qualified disaster relief payments are generally not included in gross income. This means that affected taxpayers can remove the amounts received from a government agency, such as FEMA, from their gross income for the repairing of their home, or for the replacement of its contents.

The tax relief is part of a coordinated federal response to the damage caused by these storms and is based on local damage assessments by FEMA. For more information on this tax relief, contact the IRS at 866-562-5227. For information on disaster recovery, visit disasterassistance.gov or call 800-621-3362.​​


Contact Information

Lora D Lipscomb, Public Information Officer