In response to the severe storms, straight-line winds, and flooding that began on July 2, 2025, the Internal Revenue Service (IRS) has announced extended tax deadlines for individuals and businesses in parts of Texas.
If you live or operate a business in Kerr County, you now have until February 2, 2026, to file certain federal individual and business tax returns and make payments that would otherwise be due this year and early next year.
At JAF CPA LLC, we’re here to help you understand what this means for you and your business so you can take full advantage of this extended relief.
Who Qualifies for This Tax Relief?
Taxpayers who live in or run a business in Kerr County automatically qualify. In addition, taxpayers who keep necessary tax records in Kerr County, relief workers in the disaster area, and even visitors injured or killed by the disaster may be eligible for this extension.
Key Extended Tax Deadlines
Under the new IRS relief, affected taxpayers have until February 2, 2026, to:
• File individual federal tax returns for 2024 if they had valid extensions expiring October 15, 2025.
• File quarterly estimated income tax payments normally due September 15, 2025, and January 15, 2026.
• File quarterly payroll and excise tax returns normally due July 31, October 31, 2025, and January 31, 2026.
• File extended returns for calendar-year partnerships and S corporations (due September 15, 2025) and calendar-year corporations (due October 15, 2025).
• File annual returns for tax-exempt organizations with extensions running out on November 17, 2025.
Important: This extension only applies to filing your return, it does not grant additional time to pay taxes originally due before the disaster period unless they are covered by the relief window.
Casualty Losses May Be Deductible
If you suffered uninsured or unreimbursed damage due to these storms, you may be able to claim a disaster-related casualty loss on either your 2025 tax return (filed next year) or amend your 2024 return. The IRS gives you until October 15, 2026, to make this election.
Special Relief Payment Agreements
If you suffered uninsured or unreimbursed damage due to these storms, you may be able to claim a disaster-related casualty loss on either your 2025 tax return (filed next year) or amend your 2024 return, depending on which option works best for your tax deadlines and overall situation. The IRS gives you until October 15, 2026, to make this election and align it with your extended tax deadlines.
How to Claim Disaster Relief
The IRS automatically identifies taxpayers in Kerr County for this relief. If you live outside Kerr County but qualify because your records are there, call the IRS on 866-562-5227.
If you receive a late filing or late payment penalty notice for a due date that falls within the postponement period, call the number on the notice to request an abatement.
Additional Support for Affected Taxpayers
The IRS will waive fees for copies of previously filed returns for affected taxpayers, just write FEMA Declaration Number 4879-DR in bold on Form 4506 or 4506-T.
Qualified disaster relief payments may be excluded from gross income, and special rules apply for hardship withdrawals or disaster distributions from retirement accounts.
Stay Compliant and Maximize Your Relief
At JAF CPA LLC, we understand how stressful recovering from a natural disaster can be. Our tax experts are ready to guide you through the extended tax deadlines, casualty loss claims, penalty relief, and special tax provisions to protect your finances and help you rebuild with confidence.
If you have questions about how this tax relief affects you or need help filling out the necessary forms, contact us today.
Source: IRS Newsroom
