IRS gives Washington weather victims tax relief

Individuals and businesses in the state of Washington affected by severe storms, straight-line winds, flooding, landslides and mudslides that began on Dec. 9, 2025, now have until May 1 to file various federal individual and business tax returns and make tax payments.

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Following the disaster declaration issued by the Federal Emergency Management Agency, individuals and households that reside or have a business in Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Samish, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom and Yakima Counties qualify for tax relief.

The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Dec. 9, 2025, and before May 1, 2026, are granted additional time to file.

The current list of eligible localities is on the IRS Tax Relief in Disaster Situations page.

The May deadline applies to individual income tax returns and payments normally due on or after Dec. 9, 2025. The May 1, 2026, deadline also applies to 2025 contributions to IRAs and health savings accounts for eligible taxpayers and to the estimated tax payments normally due on Jan 15, 2026, and April 15, 2026. 

Penalties on payroll and excise tax deposits due on or after Dec. 9, 2025, and before Dec. 29, 2025, will be abated as long as the tax deposits were made by Dec. 29, 2025.

The May 1, 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on Jan. 31, 2026, and April 30, 2026.

Payments for returns on a filing extension are ineligible for additional time to pay as filing extensions only apply to the filing of the return and not to payments.

If an affected taxpayer who receives a late filing or late payment penalty notice from the IRS has an original filing, payment or deposit due date within the postponement period, they should call the number on the notice to have the IRS abate the penalty.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. 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 relief.

Tax practitioners in the covered disaster area who maintain records that are needed to meet a filing or payment deadline for taxpayers located outside the disaster area can also contact IRS Special Services. Practitioners who maintain the necessary records of 10 or more clients can refer to the IRS page for bulk requests from practitioners for disaster relief for additional guidance.

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either the year in which the event occurred, or the prior year. Taxpayers have extra time — up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) — to make the election. For individual taxpayers, this means Oct. 15, 2026. 

Affected taxpayers claiming the disaster loss on their return should put the FEMA disaster declaration number (3629 EM) on any return.