IRS Release MS-2025-01: Postponed Tax Deadlines for Certain Mississippi Filers

July 3, 2025
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Matthew Shepherd

On June 11, 2025, the IRS announced an extension to certain tax filings and payments for individuals and businesses in designated disaster areas in Mississippi. Below are the key details.

Summary of Extension

Following the severe storms that began on March 14, 2025, the IRS has extended filings for certain returns and payments for affected individuals and businesses.

Examples of Returns & Payments Affected

The extended filing deadline of November 3, 2025, applies to the following, among others:

  • Individual income tax returns and payments originally due on April 15, 2025
  • Eligible individuals’ 2024 contributions to IRAs and HSAs
  • Estimated tax payments that were due on April 15, June 16, and September 15, 2025
  • Business and fiduciary income tax returns normally due on April 15, 2025
  • Quarterly payroll and excise tax returns, due April 30, July 31, and October 31, 2025
  • Tax-exempt organization returns normally due on May 15, 2025

Affected Taxpayers

Individuals and businesses residing in the following Mississippi counties qualify for tax relief. Calhoun, Carroll, Covington, Davis, Grenada, Humphreys, Issaquena, Itawamba, Jefferson Davis, Lee, Leflore, Marion, Montgomery, Pike, Prentiss, Sharkey, Smith, Walthall, and Washington. The IRS will automatically identify affected taxpayers located in the covered disaster area as defined by FEMA, but if any affected taxpayer receives a late filing or payment penalty in error, they should call the number given on the IRS notice to have the IRS abate the penalty.

Additional Tax Relief

In addition to the extended filing deadline for individual tax returns, business tax returns, and extended tax payments, the IRS will abate penalties assessed on payroll and excise tax deposits due on or after March 14, 2025 and before April 10, 2025, as long as the deposits due in that timeframe were paid by April 10, 2025.

Taxpayers who experienced casualty losses in the federally declared disaster area are granted the option to recognize the loss on either their return for the year the loss occurred (i.e. 2025), or on their previous year’s tax return (i.e. 2024).

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