IRS Extends Deadlines for Storm-Impacted Washington Taxpayers to May 1, 2026

IRS extends deadlines for storm-impacted Washington taxpayers following severe storms, straight-line winds, flooding, landslides, and mudslides that occurred in December 2025. The relief postpones certain federal filing and payment deadlines to May 1, 2026 for taxpayers in designated counties.

Key Takeaways

• Certain federal tax returns and payments due between December 9, 2025 and May 1, 2026 are postponed to May 1, 2026.

• Relief generally applies automatically to taxpayers located in designated Washington counties.

• Estimated tax payments, IRA and HSA contributions, and many business filings are included.

• Disaster-related casualty losses may be claimed on either the 2024 or 2025 return, depending on which produces the better result.

• Strategic planning remains important despite the extended deadline.

Who Qualifies for the Extended Deadline?

The relief applies to taxpayers located in federally designated disaster areas in Washington. The IRS generally identifies eligible taxpayers based on their address of record and applies the extension automatically.

Taxpayers whose records or tax advisors are located in the disaster area may also qualify. In those cases, contacting the IRS may be necessary to confirm eligibility.

What Deadlines Are Extended?

The postponement applies to certain filings and payments that were originally due between December 9, 2025 and May 1, 2026. This typically includes:

• 2025 individual income tax returns and payments

• Estimated tax payments due January 15, 2026 and April 15, 2026

• 2025 IRA and HSA contributions

• Many business, trust, and tax-exempt organization returns

Penalties and interest related to these deadlines are generally waived during the relief period for qualifying taxpayers.

Casualty Loss and Planning Considerations

Affected taxpayers may also be eligible to claim disaster-related casualty losses. In many cases, losses may be claimed on either the 2024 or 2025 federal return. The better option depends on overall tax position and cash flow considerations.

The extended deadline provides additional time, but it does not eliminate the need for thoughtful planning. The timing of elections and estimated payments can materially affect total tax liability.

Why This Relief Should Be Reviewed Carefully

For individuals and business owners with more complex situations, including multistate activity or pass-through entities, the interaction between postponed deadlines and other filing requirements should be evaluated.

Advance review can help:

• Coordinate estimated tax strategy

• Evaluate casualty loss elections

• Avoid missed filing requirements

• Address IRS notices promptly

Frequently Asked Questions (FAQs)

Which Washington counties are eligible for the extended deadline?

The IRS relief applies to taxpayers located in the following federally designated Washington counties:

• Benton

• Chelan

• Clallam

• Grays Harbor

• Jefferson

• King

• Kittitas

• Lewis

• Mason

• Pierce

• San Juan

• Skagit

• Snohomish

• Thurston

• Wahkiakum

• Whatcom

• Yakima

The IRS automatically grants the extended deadline to taxpayers whose address of record is in one of the designated counties.

Does the IRS automatically apply the extension?

Yes. The IRS generally identifies eligible taxpayers by address in the designated disaster area and applies relief automatically.

What is the new deadline?

For qualifying taxpayers, certain federal returns and payments due between December 9, 2025 and May 1, 2026 are postponed to May 1, 2026.

Can casualty losses be claimed on a prior return?

In many cases, disaster-related losses may be claimed on either the prior-year or current-year return. The optimal choice depends on individual circumstances.

What should I do if I receive an IRS notice?

Notices received during the relief window should be reviewed to confirm that the extension has been properly applied.