Several Missouri counties were recently granted tax filing and payment relief related to severe weather that began on March 14, 2025. Affected taxpayers residing in or doing business in listed counties have until November 3, 2025 to file various federal individual and business tax returns and make payments that were or are originally due during the period of March 14, 2025 through November 2, 2025.
 
Impacted counties currently include: Bollinger, Butler, Callaway, Camden, Carter, Dunklin, Franklin, Howell, Iron, Jefferson, Madison, New Madrid, Oregon, Ozark, Perry, Phelps, Reynolds, Ripley, Scott, Shannon, St. Louis, Stoddard, Wayne, Webster, and Wright.
 
This postponement impacts several individual and business filings and payments, including:

• 2024 individual income tax returns and payments normally due on April 15, 2025.
• Estimated tax payments normally due on April 15, June 16, and September 15, 2025.
• Quarterly payroll and excise tax returns normally due on April 30, July 31, and Oct. 31, 2025.
• 2024 calendar-year partnership and S corporation returns normally due on March 17, 2025.
• 2024 calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
• Calendar-year tax-exempt organization returns normally due on May 15, 2025.

Disaster losses resulting from these weather incidents can be claimed either in 2025 or on the 2024 tax return. 
 
The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. Affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief. Tax practitioners in the covered disaster area, who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster area, may contact the IRS Special Services.

Missouri follows the federal guidance, except the state does not automatically apply extensions, therefore, the taxpayer will need to file Form MO-60 or Form MO-7004 (Application for Extension of Time to File) and write “disaster extension to November 3, 2025” on the form and at the top of the return when filing. If the taxpayer files their return electronically, they will need to contact DOR to request the extension at income@dor.mo.gov.
 
More information can be found in the IRS disaster announcement can be found on the IRS website here. If you have questions, please contact one of RubinBrown’s Tax Services professionals.

Published: 06/13/2025

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