Extended Tax Deadlines for 2025: Do You Qualify?

The Internal Revenue Service (IRS) offers extended tax deadlines to qualifying individuals and businesses.

You may be wondering if you qualify for a 2025 tax extension or how to go about it for one of the following dates: 

  • May 1 extension for Hurricane Helene 

  • June 16 or September 16 quarterly estimated taxes 

  • October 15 extension for the Los Angeles County wildfires 

  • November 3 extension for Kentucky storms and flooding

Extensions are typically created due to federal declarations, various natural disasters, and IRS system issues and delays. Common scenarios that might trigger an extended tax deadline include: 

Use this blog to understand if you or your business qualifies for an extension, what you should know if you do, and other considerations, such as the consequences of missing a tax deadline extension. 

Key Extended Tax Deadlines for 2025

Federal Income Tax Extensions

Individuals and businesses can file federal income tax extensions, typically giving them six additional months to file. However, this usually doesn't afford them extra time to pay. Payments must be submitted to the IRS or other tax authorities by the original deadline to avoid penalties. 

Individual Taxpayers

Individual taxpayers, including W-2 employees and pass-through business owners, will typically submit their completed return and any payments by the April 15 filing deadline. However, sometimes people need extra time to prepare and file their tax return accurately, which is why the IRS offers an automatic six-month extension.

Individual taxpayers should complete and submit IRS Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, before the April 15 deadline to request additional time.

Because the extension is granted automatically, taxpayers usually won't receive confirmation, but they are free to contact the IRS to confirm as an additional safety measure. 

Businesses and Corporations   

Like individual taxpayers, businesses and corporations, including S corporations, C corporations, and partnerships, can also file for an extension. While the base process is essentially the same, businesses and corporations use different forms and may have different extension dates. 

C corporations must file a return by April 15, while S corporations and partnerships must file by March 15. Because the filing date fell on a weekend in 2025, the filing deadline for S corporations and partnerships was moved to the next business day, March 17. 

S corporation, C corporation, and partnership owners can file for an automatic six-month filing extension using IRS Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

Like IRS Form 4868, businesses will not receive a confirmation from the IRS regarding this extension. 

Quarterly Estimated Payments

Businesses in states and areas impacted by disaster declarations typically receive an extension to file quarterly estimated taxes. Unlike the extensions detailed above, businesses don't normally file for this type of extension.

The extension dates aren't uniform from state to state, so impacted businesses should check with the IRS or other authorities to confirm their new quarterly estimated tax deadlines. 

IRS Disaster Relief Extensions

Unfortunately, several events and disasters have caused the need for the IRS to extend filing dates for individuals and businesses impacted. Browse the IRS's Tax relief in disaster situations page for more information, including state-level details and tax relief by date.

The IRS also provides helpful FAQs for disaster victims on tax returns, payments, and the definition of an impacted taxpayer.

According to the IRS, an affected taxpayer includes an individual, any business entity or sole proprietor, and any shareholder in an S corporation. Taxpayers do not have to be located in a federally declared disaster area to be an “affected taxpayer”. They are considered “affected” if records necessary to meet a filing or payment deadline are postponed during the relief period in a covered disaster area.

States and Counties with Extended Tax Deadlines in 2025

May 1, 2025 Deadline

The following states received IRS disaster relief from Hurricane Helene, severe storms, or related natural disasters. The extension applies to individual and business tax returns originally due March or April 2025, 2024 quarterly estimated tax payments, and 2023 returns on valid extensions. Unless otherwise noted, this applies to the entire state.

  • Alabama

  • Florida

  • Georgia

  • North Carolina

  • South Carolina

  • Tennessee (Eight counties impacted by Hurricane Helene)

  • Virginia (Six counties and one city affected by Hurricane Helene)

  • West Virginia (Mercer County impacted by Post-Tropical Cyclone Helene)

October 15, 2025 Deadline

Los Angeles County taxpayers and businesses impacted by the extensive January 2025 wildfires received an extension. They have until October 15, 2025, to prepare and submit their tax returns.

According to the IRS, this tax extension applies to

  • Individual income tax returns and payments that are normally due on April 15

  • 2024 contributions to IRAs and health savings accounts for eligible taxpayers

  • 2024 quarterly estimated income tax payments are normally due on Jan. 15, 2025, and estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025

  • Quarterly payroll and excise tax returns normally due on Jan. 31, April 30, and July 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

November 3, 2025 Deadline

In February 2025, the entire state of Kentucky experienced severe storms, flooding, and landslides. As a result, certain deadlines falling on or after February 14 and before November 3 are granted additional time to file. This extension applies to individuals, businesses, and payroll returns.

Deadlines for affected businesses include:

  • Quarterly payroll and excise tax returns normally due on April 30, July 31, and October 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.

Where to Find the Most Up-to-Date IRS Information

It's important to check for updates regularly that may impact your tax situation. We recommend the following official resources to ensure you're always informed and moving forward. 

If you work with a tax preparer or virtual accounting firm, they will monitor changes and make adjustments on your behalf. 

What Happens If You Miss the Extended Deadline?

Taxpayers and businesses who miss the extended tax deadline may receive penalties from the IRS. If you need more time beyond the applicable deadline, you may be able to file an extension, which will provide more time to file but not to pay.

If you miss the extended deadline, submitting your tax return as soon as possible is in your best interest. IRS penalties accrue, so the sooner you file, even if it's late, the better.

If you can't pay your tax bill immediately, consider applying for an IRS payment plan to ensure you pay your balance over time. You may apply as an individual, an authorized representative of someone else, or a business. Apply online with the IRS for immediate approval notification and eligibility requirements. 

How 1-800Accountant Can Help with Tax Extensions

When individuals, freelancers, and small businesses are impacted by natural disasters, taxes become less of a priority as they pick up the pieces. While extensions and other gestures from the government are helpful, you can't lose sight of your tax obligations for long. If you're struggling to meet upcoming tax deadlines for any reason, 1-800Accountant, America's leading virtual accounting firm, can help.

Our proactive tax solutions can handle your IRS Form 4868 and late filing needs, disaster extension documentation, and support during an audit. We also provide access to your accounting team year-round, giving you peace of mind during a difficult time. Schedule a quick consultation–usually 30 minutes or less—to learn how we can support your unique tax and extension needs.

This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post. 1-800Accountant assumes no liability for actions taken in reliance upon the information contained herein.