The Internal Revenue Service has announced federal tax relief for individuals and business affected by severe storms, flooding, landslides, and mudslides in Washington State beginning December 9, 2025, following a disaster declaration by Federal Emergency Management Agency (FEMA).

As a result, qualifying taxpayers are automatically granted additional time to file federal tax returns and make certain tax payments until May 1, 2026. Qualification is based on taxpayer’s address of record with the IRS. No separate application or election is required.

Who Qualifies

Taxpayers who live or operate a business in the following Washington counties:
– Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Samish, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima counties

Detail Tax Relief Provisions

Affected taxpayers are granted an automatic filing and payment extension to May 1, 2026. Late-filing and late-payment will generally not apply to most federal tax obligations originally due between December 09, 2025 to May 1, 2026, including:

  • Individual and Business Income Tax Returns and Payments
  • Partnership and S-Corporation Returns
  • Trust, Estate, and Tax-Exempt organization filings
  • Estimated Tax Payment due January 15 and April 15, 2026
  • Quarterly payroll and certain excise tax returns filings
  • 2025 Contributions to IRAs and HSAs

Other Notable Items

  • Disaster-related casualty losses may be claimed on either the 2025 or 2024 federal return.
  • Qualified disaster relief payments are generally excluded from gross income.
  • Special disaster-related retirement plan distribution relief may apply, including an exemption from the 10% early distribution penalty.
  • Affected taxpayers who receive an IRS late-filing or late-payment penalty notice for a due date that falls within the postponement period, the taxpayer should call the telephone number listed on the notice to request penalty abatement.

If you have any questions or concerns, please reach out to our office at 425-883-3111 to arrange a consultation.