By Amy Sandlin, CPA, Tax Quality
The Internal Revenue Service (IRS) announced significant tax relief for individuals and businesses in Kentucky affected by severe storms, straight-line winds, flooding, and landslides that began February 14, 2025.
These taxpayers now have until November 3, 2025, to file and make payments for specific individual and business taxes.
This relief follows the disaster declaration issued by FEMA.
Taxpayers Qualifying for Relief
- Individuals who live in Kentucky
- Businesses, including tax-exempt organizations, whose principal place of business is located in Kentucky
- Taxpayers whose records necessary to meet a tax deadline are in Kentucky
- Relief workers assisting in the relief activities in Kentucky
- Any individual visiting Kentucky who was killed or injured as a result of the disaster
Postponed Deadlines
The November 3, 2025, postponed deadline applies to numerous key tax deadlines:
- Individual income tax returns and payments normally due April 15, 2025,
- Estimated tax payments normally due April 15, June 16, and September 15, 2025
- Quarterly payroll and excise tax returns normally due April 30, July 31, and September 30, 2025
- Partnership and S corporation returns normally due March 17, 2025
- Corporation returns and payments normally due April 15, 2025
- Fiduciary returns and payments normally due on April 15, 2025
- Tax-exempt organization returns normally due on May 15, 2025
- Estate and trust tax returns and payments with deadlines falling on or after February 14, 2025, and before November 3, 2025
- Gift tax returns and payments normally due April 15, 2025
- 2024 contributions to IRAs and health savings accounts for affected taxpayers.
Penalties on payroll and excise tax deposits due on or after February 14, 2025, and before March 3, 2025, will be abated if the deposits are made by March 3, 2025.
How To Get Relief
The IRS will automatically identify taxpayers located in Kentucky and apply filing and payment relief. However, affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief.
Additional Information and Assistance
For more detailed information, please see the IRS announcement here. If you have any questions regarding disaster tax relief, please contact your local Blue & Co. advisor for assistance.
