The Internal Revenue Service (IRS) has announced tax relief for individuals and businesses affected by severe storms, straight-line winds, tornadoes, and flooding in parts of Missouri. These natural disasters began on March 30, 2025, and led to a federal disaster declaration by FEMA.
Based on this declaration, the IRS has extended several federal tax filing and payment deadlines. Eligible taxpayers now have time until March 30, 2026, to complete many tax-related responsibilities without facing late filing penalties.
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Who Qualifies for This IRS Relief?
This relief applies to individuals and businesses located in FEMA-declared disaster counties in Missouri. These include Bollinger, Butler, Cape Girardeau, Carter, Cooper, Douglas, Dunklin, Howell, Iron, Madison, Maries, Mississippi, New Madrid, Oregon, Ozark, Pemiscot, Reynolds, Ripley, Scott, Shannon, Ste. Genevieve, Stoddard, Texas, Vernon, Washington, Wayne, and Webster counties.
Taxpayers who live outside these counties may also qualify if their tax records are located in the affected areas. Relief workers helping in the disaster zone and individuals injured or killed during the event are also covered under this relief.
What Deadlines Are Extended?
The March 30, 2026 deadline applies to many federal tax filings and payments that were originally due between March 30, 2025, and March 30, 2026.
This includes:
- Individual income tax returns
- Business tax returns
- Partnership and S-corporation returns
- Trust and estate returns
- Returns for tax-exempt organizations
- Estimated tax payments
- Contributions to IRAs and Health Savings Accounts for eligible taxpayers
Taxpayers will not face penalties for delayed estimated tax payments as long as they are paid by the new deadline.
Payroll and Excise Tax Relief
Payroll and excise tax deposits due between March 30, 2025, and April 14, 2025, will not attract penalties if the payments were made by April 14, 2025.
In addition, quarterly payroll and excise tax returns that were originally due on:
- July 31, 2025
- October 31, 2025
- January 31, 2026
are now postponed until March 30, 2026, for affected businesses.
What If You Receive a Penalty Notice?
The IRS usually applies this relief automatically to taxpayers in the disaster area. However, if an eligible taxpayer receives a late filing or payment notice, they can call the number listed on the notice to request penalty removal.
Taxpayers outside the disaster area who believe they qualify should contact the IRS Disaster Assistance line at 866-562-5227.
Information Returns and Forms
It is important to note that this deadline extension does not apply to certain information returns. Forms such as W-2 and most 1099 forms still follow their regular due dates. However, penalty relief may apply to specific payroll deposit situations, as noted above.
As an IRS-authorized e-file provider, Form1099Online helps businesses stay on track with accurate and timely 1099 filing, even during complex tax situations.
Casualty Loss Claims
Taxpayers in the disaster area may claim uninsured losses on either their 2025 tax return or their 2024 return. This gives flexibility for faster relief. When claiming a disaster loss, taxpayers should include FEMA disaster number 4872-DR on their return.
More details can be found in IRS Publication 547 and Form 4684 instructions.
Payment Plans and Installment Agreements
For taxpayers already on IRS payment plans, agreements will not default during the relief period, even if payments are delayed until March 30, 2026. Interest may still apply, but penalties for missed payments will not cause cancellation of the agreement.
Staying Compliant Made Easier
Natural disasters can make tax compliance difficult. Using a trusted IRS-authorized platform like Form1099Online can help businesses manage filings correctly and on time, with simple tools designed for real-world tax needs.
This article is prepared for general awareness based on information published by the IRS and is intended to help taxpayers understand available relief options.