United States — IRS: Payroll return/payment deadlines postponed to Feb 2, 2026 for designated counties
Article Navigation
IRS granted disaster-area relief for parts of West Virginia (Marion & Ohio counties) affected by June storms. A wide range of deadlines, including employer payroll returns and tax deposits otherwise due on or after June 14, 2025, are postponed until February 2, 2026.
Effective Date
- Relief applies to obligations with original deadlines on/after June 14, 2025; new deadline is Feb 2, 2026.
Published
- August 8, 2025 (WV-2025-04).
Impact
- Employers in the covered counties can delay payroll filings/payments to the new date; late-penalty relief applies if conditions are met
Payroll action
- If your FEIN/payroll location is in the covered counties, flag accounts for disaster relief and realign deposit/return calendars to Feb 2, 2026.