Filing Relief for Natural Disasters Act

A federal disaster declaration is no longer required for certain tax filing relief, giving disaster-affected communities another path to more time.

What the law does ​

• Authorizes the Treasury Secretary, after consulting the Federal Emergency Management Agency, to postpone certain federal tax deadlines following a qualifying state-declared disaster.
• Requires a written relief request from a governor or the mayor of Washington, D.C.
• Covers specified natural catastrophes and fires, floods, or explosions severe enough to warrant relief.
• Increases the mandatory disaster-related extension period from 60 days to 120 days.

Who it affects ​

• Taxpayers affected by qualifying disasters in all states and Washington, D.C.
• Taxpayers in Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
• Governors and the mayor of Washington, D.C., who may request relief.

Context ​

The changes apply to disaster declarations made after July 24, 2025.

Breakdown ​

Filing Relief for Natural Disasters Act ​

The Act allows the Treasury Secretary, after consulting FEMA, to postpone certain federal tax deadlines when a governor or the mayor of Washington, D.C., requests relief for a qualifying state-declared disaster. It also increases the mandatory disaster-related extension period from 60 days to 120 days.

Key takeaways

• Federal tax deadline relief may be granted for qualifying state-declared disasters without requiring a federal disaster declaration.
• A governor, or the mayor of Washington, D.C., must submit a written request for the relief.
• Qualifying events include specified natural catastrophes and any fire, flood, or explosion that causes damage severe enough to warrant relief.
• The Act covers all states, Washington, D.C., Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
• The mandatory disaster-related extension period increases from 60 days to 120 days.
• The changes apply to disaster declarations made after July 24, 2025.