While the March 3, 2025, deadline has passed for certain farmers and fishers to file their 2024 federal income tax return and pay all taxes due, the IRS reminded those in disaster areas that they have until May 1, 2025, to file and pay. (IR 2025-27, 2/27/2025)
Filing and payment deadline farmers and fishers.
Farmers and fishers have special filing dates for their tax returns and estimated tax payments. These taxpayers can elect to file their tax returns and pay all taxes due by March 1. If taxpayers make this election, they are not required to make any estimated tax payments.
If farmers and fishers do not make this election, they must make one estimated tax payment by January 15 of the following the tax year. These taxpayers have a filing and payment deadline of April 15, 2025.
Disaster-area taxpayers.
However, disaster-area taxpayers, including farmers and fishers who chose to forgo making estimated tax payments in January, are automatically granted a filing extension to May 1.
For this purpose, a farmer or fisher is anyone who received at least two-thirds of their gross income from farming or fishing during either 2023 or 2024.
The May 1 filing and payment deadline specifically covers all taxpayers in the states of Alabama, Florida, Georgia, North Carolina, and South Carolina, and those in specific counties in Alaska (AK-2024-08), New Mexico (NM-2024-07), Tennessee (IR 2024-266), Virginia (IR 2024-266), and West Virginia (WV-2024-06).
Additionally, the IRS said California wildfire victims have until October 15, 2025, to file and pay, while taxpayers throughout Kentucky have until November 3, 2025.
Request for extension.
The IRS said disaster-area taxpayers who need more time to file beyond May 1 can request a filing extension to October 15, 2025. However, all tax payments must still be made by May 1.
Taxpayers electronically filing extension requests must do so by April 15. Between April 15 and May 1, only requests filed on paper will be accepted.
Online payment.
While several payment options are available, the IRS advises farmers and fishers to pay their taxes electronically from their bank account using either IRS Online Account or IRS Direct Pay.
The agency said these options are safe, quick, and easy to use.
With an IRS Online Account, individuals can make same-day payments from a checking or savings account. They can also see their payment history, balance and payment plan information, and digital copies of IRS notices.
Alternatively, IRS Direct Pay allows taxpayers to make or schedule a payment from their bank account with no registration or login required. Those who need to pay business taxes through the Electronic Federal Tax Payment System can also use this system to make their individual income tax payments.
For more information about the estimated tax payments of farmers and fishers, see Checkpoint’s Federal Tax Coordinator ¶ 3152.
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