In response to the devastating wildfires and straight-line winds across Oklahoma earlier this year, federal and state authorities have announced coordinated tax relief measures for affected taxpayers.

The Internal Revenue Service (IRS) announced on June 9, 2025, that filing and payment deadlines falling on or after March 14, 2025, and before November 3, 2025, are automatically postponed to November 3, 2025, for individuals and businesses in disaster-designated counties.  This relief applies to income, payroll, and excise taxes, as well as quarterly estimated payments and retirement plan contributions.  Full IRS guidance is available here.

At the state level, the Oklahoma Tax Commission (OTC) has aligned with the IRS by extending similar deadlines for Oklahoma tax filings.  The OTC order, filed August 26, 2025, formalizes this relief for residents in the federally declared disaster area.  The full OTC order is available in PDF format here.

The disaster declaration, FEMA-4866-DR, signed by the President on May 21, 2025, authorizes federal assistance programs for six Oklahoma counties.  Designated areas are eligible for individual and public assistance, debris removal, and hazard mitigation funding.  FEMA’s official disaster map can be viewed here.  The Federal Register notice of this declaration is published here.

Affected Counties:  The declaration covers six counties, including Oklahoma, Cleveland, Creek, Lincoln, Logan, Pawnee, and Payne.

Next Steps for Tax Return Preparers:

• Eligible taxpayers do not need to file special forms to claim relief; the IRS and OTC are supposed to automatically apply deadline extensions based on address.  However, it might be a good idea to identify the disaster declaration number at the top of the first page of the form when filing or paying outside the normal or extended filing or payment deadlines.

• Those who receive penalties for late filing or payment can call the IRS or the OTC at the number listed on the notice to request abatement.

• Taxpayers with addresses outside designated counties who were directly affected may also qualify upon request.