In response to various natural disasters, the Internal Revenue Service (IRS) and Pension Benefit Guaranty Corporation (PBGC) extended certain deadlines for individuals and businesses impacted by such events.
Individuals who reside or have a business in any of the following areas may be eligible for certain deadline relief:
| State | Covered Areas/xl | Certain Deadlines | |
|---|---|---|---|
| On & After | Extended Deadline | ||
| Mississippi | Calhoun, Carroll, Covington, Davis, Grenada, Humphreys, Issaquena, Itawamba, Jefferson Davis, Lee, Leflore, Marion, Montgomery, Pike, Prentiss, Sharkey, Smith, Walthall, and Washington counties | March 14, 2025 | November 3, 2025 |
| Missouri | Bollinger, Butler, Callaway, Camden, Carter, Dunklin, Franklin, Howell, Iron, Jefferson, Madison, New Madrid, Oregon, Ozark, Perry, Phelps, Reynolds, Ripley, Scott, Shannon, St. Louis, Stoddard, Wayne, Webster, and Wright counties | March 14, 2025 | November 3, 2025 |
| Missouri | The City of St. Louis and in Scott and St. Louis counties | May 16, 2025 | November 3, 2025 |
| Oklahoma | Cleveland, Creek, Lincoln, Oklahoma, Pawnee, and Payne counties | March 14, 2025 | November 3, 2025 |
| Texas | Cameron, Hidalgo, Starr, and Willacy counties | March 26, 2025 | November 3, 2025 |
Below is a partial list of retirement-impact tax filing and payment deadlines that may be extended:
- Retirement plan loan repayments may be temporarily paused under Internal Revenue Code section 72(p)(2)
- Required minimum distributions under Internal Revenue Code section 401(a)(9)
- The 10% additional income tax continues to not apply even if the following is missed during the relief period:
- Substantially equal payments made over the participant’s life or joint lives of the participant and designated beneficiary
- Deadline for using a distribution from an IRA for a first-time home purchase by the close of the 120th day after the distribution is received
- Prior tax year contribution deadlines for retirement plans
- Indirect rollover distribution deadlines
- 60-day rollovers
- Rollover of qualified loan offsets
- Refunds as a result of
- Excess deferrals
- ADP/ACP non-discrimination testing
- Eligible automatic contribution arrangement (EACA) withdrawals
- Excess IRA contributions
- Deadline for recontributing qualified reservist distributions
- Form 5500 and Form 8955-SSA filing
- Form 5948 for IRAs
- PBGC premium payments
- PBGC deadlines that are based on the Form 5500 deadline
- Single Employer Plan Termination Forms 500 and 501
For more information including the latest announcements, FAQs, and IRS disaster relief contact information, refer to the IRS’ tax relief website.