The IRS has announced federal tax relief for individuals and businesses in parts of Missouri impacted by severe storms, straight-line winds, tornadoes, and wildfires beginning March 14, 2025. This relief is tied to a federal disaster declaration (FEMA 4867-DR) and extends many federal tax filing and payment deadlines to November 3, 2025.
Who Qualifies for Relief?
This relief applies to individuals and businesses in the following counties:
Bollinger, Butler, Callaway, Camden, Carter, Dunklin, Franklin, Howell, Iron, Jefferson, Madison, New Madrid, Oregon, Ozark, Perry, Phelps, Reynolds, Ripley, Scott, Shannon, St. Louis, Stoddard, Wayne, Webster, and Wright.
Additional counties may be added. The full list is maintained on the IRS disaster relief page.
Relief also extends to:
Taxpayers outside the area whose records are located in the disaster zone
Relief workers affiliated with recognized organizations operating in the area
Individuals visiting the area who were injured or killed as a result of the disaster
What Deadlines Are Extended?
Taxpayers in affected areas have until November 3, 2025, to file returns and make payments that were originally due on or after March 14, 2025, and before November 3, 2025.
This includes:
2024 individual income tax returns and payments (originally due April 15, 2025)
Quarterly estimated tax payments due April 15, June 17, and September 16, 2025
Corporate, partnership, and S corporation returns originally due March 17 or April 15, 2025 (if calendar-year filers)
Fiduciary income tax returns (Form 1041)
Tax-exempt organization filings (e.g., Form 990) due May 15, 2025
Quarterly payroll and excise tax returns due April 30, July 31, and October 31, 2025
Form 5500 series returns due on or after March 14 and before November 3
Casualty Losses
Affected individuals may choose to claim unreimbursed disaster-related losses on either:
Their 2025 return (normally filed in 2026), or
Their 2024 return (original or amended)
Taxpayers have until October 15, 2026, to make this election. Be sure to include FEMA declaration number 4867-DR on any return claiming the loss. For more details, see Form 4684 and Publication 547.
Payment Agreements
For taxpayers on installment agreements:
IRS direct debits and notices will continue
Missed payments during the disaster period will not trigger a default
Interest and penalties continue to accrue
Taxpayers may contact the IRS or their bank to temporarily pause direct debits
Other Relief Provisions
The IRS will waive fees for tax return copy or transcript requests for affected taxpayers (include FEMA 4867-DRon Form 4506 or 4506-T)
Qualified disaster relief payments received in 2025 may be excluded from gross income, if they cover necessary personal, home, funeral, or medical expenses, or emotional distress not covered by insurance (see Publication 525)
Special rules may apply to retirement plan or IRA distributions:
Exemption from the 10% early withdrawal penalty
Three-year income inclusion and repayment window (see Form 8915-F)
FBAR filing deadlines may be extended separately — see FBAR Relief Notices
Questions?
If you’re unsure how this applies to your situation, we encourage you to:
Contact our office
Reach out to your tax preparer
Or call the IRS directly at 866-562-5227
We are here to guide you through this relief and ensure you stay in compliance with the updated deadlines.