04/15/2026
Anyone in federally declared disaster areas in 2025 please read up.
Key 2025 Tax Relief Measures
Automatic Filing/Payment Extensions: Taxpayers in covered areas (e.g., portions of WA, MN, MO, AK, SD, ND impacted by 2025 storms) get postponed deadlines, often until Feb-May 2026, without needing to submit extension forms.
Casualty Loss Deductions: Taxpayers may deduct personal property losses not covered by insurance.
Choice of Tax Year: Disaster losses can be claimed on the 2025 tax return or accelerated to the 2024 return.
Reduced Penalty Requirements: The 10% Adjusted Gross Income (AGI) reduction for personal casualty losses is waived for qualified disaster losses.
FEMA Numbering: Taxpayers should include the relevant FEMA disaster declaration number (e.g., 4872-DR, 3629-EM) on their tax returns.