The Feb. 2, 2026, filing deadline applies to:

• Any individual, business or tax-exempt organization that has a valid extension to file their 2024 return due to run out on Oct. 15, 2025.
• Quarterly estimated income tax payments normally due on Sept. 15, 2025, and Jan. 15, 2026.
• Quarterly payroll and excise tax returns normally due on July 31, Oct. 31, 2025, and Jan. 31, 2026.
• Calendar-year partnerships and S corporations whose 2024 extensions run out on Sept. 15, 2025.
• Calendar-year corporations whose 2024 extensions run out on Oct. 15, 2025.
• Calendar-year tax exempt organizations whose extensions run out on Nov. 17, 2025.

In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

The IRS notes, however, 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.

Additional Relief Considerations

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements.

• Casualty loss. Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2025 return normally filed next year), or the return for the prior year (the 2024 return filed this year). Taxpayers have extra time – up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) – to make the election. For individual taxpayers, this means Oct. 15, 2025. Be sure to write the FEMA declaration number – 4798-DR − on any return claiming a loss.
• Free copies of returns. The IRS will waive the usual fees for requests for copies of previously filed returns for affected taxpayers. Simply put the assigned FEMA declaration number (4879-DR), in bold letters at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.
• Gross income exclusion. Qualified disaster relief payments are generally excluded from gross income. This means affected taxpayers can exclude from their gross
• income amounts received from a government agency for reasonable and necessary personal, family, living or funeral expenses, as well as for the repair or rehabilitation of their home, or the repair or replacement of its contents.
• 401(K) distributions or withdrawals. Affected taxpayers who participate in a retirement plan or individual retirement arrangement (IRA) may be eligible to take a special disaster distribution that would not be subject to the additional 10% early distribution tax. It may also allow the taxpayer to spread the income over three years. Taxpayers may also be eligible to make a hardship withdrawal. Each plan or IRA has specific rules and guidance for its participants to follow, so it’s important to work with your plan provider to ensure you minimize your tax liability.

Here to Help

As Texas families and businesses continue to recover, Doeren Mayhew’s tax pros are here to help with your tax filing or relief needs. You may also visit the IRS website to follow updates.