To everyone rebuilding after the recent South-Texas flash floods: the IRS just handed you extra breathing room. Notice TX-2025-03 automatically moves both filing and payment deadlines from April 15 all the way to November 3 2025. That means you can focus on cleanup and repairs now—and settle up with the IRS later, interest- and penalty-free.
Who automatically qualifies?
- Residents, business owners, or relief workers in these FEMA-declared counties: Cameron, Hidalgo, Starr, and Willacy.
- Anyone whose tax records are stored in those counties—even if they live elsewhere.
What exactly is postponed to November 3, 2025?
- 2024 individual 1040 returns and any balance due.
- 2025 estimated-tax vouchers normally due April 15, June 16, and September 15.
- Quarterly payroll and excise returns (Forms 941/720) that would have been due April 30, July 31, or October 31.
- Calendar-year Form 990 series for tax-exempt organizations (originally May 15).
- Payroll and excise deposit penalties between March 26 and April 10 are waived if the deposits were made by April 10.
Why this matters for your wallet
- Keep cash on hand for repairs. You can redirect April tax money to fix roofs, equipment, or inventory.
- No interest or late-payment penalties before November 3—something a normal Form 4868 extension cannot offer.
- More time to reconstruct records. If receipts and payroll files were damaged, you have nearly seven extra months to rebuild them accurately.
Tip: Expecting a refund? File as soon as you can—there’s no rule forcing you to wait until November.
How to claim the relief
Good news—no extra paperwork. The IRS flags your ZIP code automatically. If you:
- Moved recently, or
- Keep critical records in the disaster zone but live elsewhere,
call the IRS Disaster Hotline at 866-562-5227 and ask them to code your account for “TX-2025-03.” Filing a paper return? Write “TX-2025-03” in red ink at the top.
Extra relief you might tap
- Casualty-loss deduction flexibility—claim unreimbursed losses on either your 2024 or 2025 return (deadline to amend: October 15 2026).
- Penalty abatement—if you still get a late-filing notice for a covered period, call the number on the notice and request removal.
- Retirement-plan disaster distributions—special withdrawals can avoid the 10 % early-withdrawal penalty and be repaid over three years.
- Installment agreements—monthly debits continue, but missing payments between March 26 and November 3 won’t default your plan.
If the extension isn’t right for you
File and pay on time if you’re due a large refund or want to stop estimated-tax interest from November 4 onward. The relief is an option, not a requirement.
Quick action plan
- Update your bookkeeping with the new dates.
- Re-forecast cash flow—three estimated-tax checks just moved to November.
- Document every loss: photos, receipts, insurance statements.
- Alert your payroll provider so Form 941 filings line up with IRS relief.
- Talk to a tax pro if you operate in multiple states or have like-kind exchanges in progress.
Sources & Further Reading
- IRS News Release TX-2025-03 – “Tax relief for taxpayers impacted by severe storms and flooding in Texas; various deadlines postponed to Nov. 3 2025”
- FEMA Disaster Declaration 4871-DR
- IRS Publication 547 – Casualties, Disasters, and Thefts
- IRS Disaster Relief FAQs
- Revenue Procedure 2018-58 – Time-Sensitive Acts Relief
Juan Cruz
