15/04/2025
WASHINGTON — The Internal Revenue Service today announced tax relief for individuals and businesses in the entire state of Arkansas affected by severe storms, tornadoes and flooding that began on April 2, 2025.
These taxpayers, including Form 1040 filers, now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). This means that individuals and households that reside or have a business in any of Arkansas's 75 counties qualify for tax relief. The current list of eligible localities is always available on the Tax Relief in Disaster Situations page on IRS.gov.
Filing and payment relief
The tax relief postpones various tax filing and payment deadlines that occurred from April 2, 2025, through Nov. 3, 2025 (postponement period). As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.
This means, for example, that the Nov. 3, 2025, deadline will now apply to:
Individual income tax returns and payments normally due on April 15, 2025.
2024 contributions to IRAs and health savings accounts for eligible taxpayers.
Quarterly estimated tax payments normally due on April 15, June 16 and Sept. 15, 2025.
Quarterly payroll and excise tax returns normally due on April 30, July 31 and Oct. 31, 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.
In addition, penalties for failing to make payroll and excise tax deposits due on or after April 2, 2025, and before April 17, 2025, will be abated if the deposits are made by April 17, 2025.
The Disaster Assistance and Emergency Relief for Individuals and Businesses page has details on other returns, payments and tax-related actions qualifying for relief during the postponement period.
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area.