Taxpayers located in Kerr County, Texas, have until February 2, 2026, to meet filing and payment deadlines that normally fall within the July 2, 2025, through February 2, 2026, time period. (IRS TX-2025-04)
Note: With the additional storms and flooding that occurred after July 2, 2025, this disaster relief may be expanded beyond Kerr County. We will send updates should this occur.
The disaster relief includes, but is not limited to:
- Any individual, business, or tax-exempt organization that has a valid extension to file their 2024 return due to run out on October 15, 2025;
- Quarterly estimated income tax payments normally due on September 15, 2025, and January 15, 2026;
- Quarterly payroll and excise tax returns normally due on July 31 and October 31, 2025, and January 31, 2026;
- Calendar-year partnerships and S corporations whose 2024 extensions run out on September 15, 2025;
- Calendar-year corporations whose 2024 extensions run out on October 15, 2025; and
- Calendar-year tax exempt organizations whose extensions run out on November 17, 2025.
The IRS notes, however, that payments for returns on a filing extension are not eligible for additional time to pay as filing extensions only apply to the filing of the return and not to payments.
Taxpayers who have an address of record in Kerr County will automatically qualify for relief. Taxpayers who live outside of Kerr County whose records are located in Kerr County, such as taxpayers with tax preparers in Kerr County or who own businesses located in Kerr County, also qualify for relief, but must contact the IRS disaster hotline at (866) 562-5227 to obtain relief.
Disaster area tax preparers with clients located outside the disaster area can choose to file bulk requests. Information about bulk requests is available at:
www.irs.gov/tax-professionals/bulk-requests-from-practitioners-for-disaster-relief
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