Tax Relief for Victims of the February 2025 Flooding in Southwest Virginia

Virginia Tax will provide relief, including extensions and penalty and interest waivers, for individual and fiduciary taxpayers who are unable to meet their income tax filing and payment obligations due to the recent flooding in Southwest Virginia.  

Automatic Relief for Late Individual and Fiduciary Income Tax Returns and Payments

Final and estimated income tax payments and income tax returns made by individual and fiduciary taxpayers affected by the recent flooding and winter storms in Southwest Virginia with a due date on or before May 1, 2025, will be granted a waiver of interest, late filing penalties, and late payment penalties if the returns and payments are made by June 1, 2025.

The relief applies to taxpayers located in Virginia localities previously designated as eligible for disaster assistance on the Federal Emergency Management Agency's (FEMA) website for Hurricane Helene. Although this list is for Hurricane Helene, we’re using the same one to provide relief to those impacted by the recent flooding. The relief applies whether a locality is eligible for Individual Assistance, Public Assistance, or both.

Taxpayers located in any of the localities listed on FEMA’s website do not need to take action for this relief. Extensions and waivers are automatic as long as missing returns and payments are made by June 1, 2025. 

Relief for Other Impacted Taxpayers  

If a taxpayer does not live in a locality listed on FEMA’s website but can demonstrate a hardship attributable to the February 2025 flooding in Southwest Virginia, they can submit a written request for penalty and interest waivers for any state taxes due on or after the flooding to the following address:  

Virginia Department of Taxation  
Customer Service Section Severe Storm Relief  
P.O. Box 1115  
Richmond, VA 23218-1115