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IRS Disaster Relief 2025: Extended Deadlines and Key Provisions Every CPA Must Know

Natural disasters have disrupted lives and businesses across the U.S., and with them come extended IRS deadlines, penalty waivers, and crucial tax relief provisions. From North Carolina to California, the IRS has rolled out significant accommodations that many taxpayers may not even realize they qualify for.

As a trusted advisor, CPAs and accounting firms play a pivotal role in more than just compliance you can guide clients through relief opportunities that ease their financial burden and demonstrate your value when it matters most.

How CPAs Can Make a Difference

This is the moment to go beyond tax planning:

  • Identify eligible disaster provisions for your clients
  • Help claim casualty and disaster-related losses
  • Guide penalty-free retirement distributions
  • Prevent missed IRS deadlines

Let’s explore the most recent state-by-state IRS disaster relief updates—and how you can turn them into meaningful actions for your clients.

IRS Disaster Relief Roundup: What CPAs Need to Know for 2025

  1. North Carolina Storm Victims
  • New Deadline: September 25, 2025
  • Applies To:
    • Individual and business tax returns
    • Q3 2024 estimated payments
    • Payroll & excise deposits
    • IRA & HSA contributions
  • Relief:
    • Penalty relief for late payroll/excise deposits if paid by 9/25
    • Losses claimable for 2023 or 2024
    • Retirement distributions qualify for special relief
  1. Tennessee Storm-Affected Taxpayers
  • New Deadline: November 3, 2025
  • Applies To:
    • Individual & business returns
    • Q1 & Q2 2025 estimated tax payments
    • Payroll & excise deposits
  • Relief:
    • Losses claimable for 2024 or 2025
    • Penalty relief for certain late deposits
    • Special provisions for disaster-related retirement distributions

www.irs.com

  1. Arkansas Storm and Flood Victims
  • New Deadline: November 3, 2025
  • Applies To:
    • 2025 Q2 & Q3 estimated payments
    • 2024 IRA & HSA contributions
    • Payroll & excise returns
  • Relief:
    • Penalties waived for deposits made by April 17
    • Retirement plan relief and loss claims apply

www.irs.com

  1. West Virginia Disaster Victims
  • New Deadline: November 3, 2025
  • Counties Covered: Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Summers, Wayne, and Wyoming
  • Relief:
    • No penalties for deposits by March 3, 2025
    • Disaster losses claimable for 2024 or 2025
    • Automatic relief—no IRS contact needed unless address is outdated

www.irs.com

  1. Kentucky Storms and Flood Victims
  • New Deadline: November 3, 2025
  • Relief:
    • Casualty losses claimable for 2024 or 2025
    • Penalty-free disaster retirement distributions
    • Relief applied automatically by the IRS

www.irs.com

  1. California Wildfire Victims
  • New Deadline: November 15, 2025
  • Relief Includes:
    • Waived penalties for late filings/payments
    • Exclusion of qualified wildfire relief payments from income
    • Retirement plan distributions exempt from early withdrawal penalties

www.irs.com

Additional IRS Reminders for 2025

May 1, 2025 Deadline for 2024 Returns

Applies to taxpayers in: AL, FL, GA, NC, SC, AK, NM, TN, VA

  • Q1 estimated payments included
  • Form 4868 extension available
  • Relief is automatic for IRS-registered addresses in FEMA areas

www.Irs.com

🗓️ February 3, 2025: 2023 Tax Deadline for Disaster-Area Filers

Applies to: LA, VT, PR, USVI, parts of AZ, CT, IL, KY, MN, MO, MT, NY, PA, SD, TX, WA

  • Taxpayers in these areas had previously received filing extensions
  • Payment deadlines remain unchanged
  • Relief also applies to those whose records are in the disaster zones

www.Irs.com

Final Thoughts

These IRS updates aren’t just about tax deadlines—they’re opportunities to offer real guidance, reduce client stress, and build lasting trust.

Stay Ahead with AceBooks Global

At AceBooks Global, we empower CPA and accounting firms to confidently lead during crises. Our experienced professionals help you:

  • Track IRS relief updates in real time
  • Uncover tax-saving opportunities for clients
  • Ensure compliance across multiple jurisdictions
  • Deliver timely, accurate, and strategic guidance—without overwhelming your internal team

Don’t just keep up—stay ahead. Let us support you in being the advisor your clients trust most.

Contact us today to learn how we can help you lead with confidence during tax season and beyond.

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