Lewis County residents and businesses affected by the July 21 storms and flooding may have until February 1, 2027, to complete certain federal tax filings and payments, according to updated Internal Revenue Service guidance shared locally by the Lewis County Chamber of Commerce.
The relief applies automatically to eligible individuals who live in Lewis County and businesses whose principal place of business is in the county. Pleasants, Ritchie and Upshur counties are also included. In general, covered federal deadlines that fall on or after July 21, 2026, and before February 1, 2027, are postponed to February 1.
Examples in the IRS notice include many individual and business returns, estimated income-tax payments and other time-sensitive actions. The notice also covers affected taxpayers outside the declared counties when records needed to meet a deadline are located in the disaster area, as well as qualifying relief workers.
The postponement is not universal. A taxpayer who received an extension to file a 2025 individual return may receive more time to file, but the related 2025 income-tax payment was due April 15 and is not postponed. The IRS also clarified August 21 that the February 1 deadline for quarterly payroll and certain excise tax returns applies to returns originally due July 31 and November 2, 2026. Several information returns and tax deposits follow separate rules.
Taxpayers claiming a disaster-related casualty loss should use FEMA declaration number 4932-DR as directed in the federal notice. Anyone who receives a penalty notice for a deadline that should have been postponed is instructed to call the telephone number printed on that notice.
Because eligibility depends on the type and original due date of a filing or payment, residents and businesses should read the IRS's full West Virginia notice or consult a qualified tax professional rather than assuming every obligation moved. The Chamber's recovery post also lists the Weston SBA Business Recovery Center at 387 U.S. Highway 33 East, open 9 a.m. to 6 p.m. Monday through Friday and 10 a.m. to 2 p.m. Saturday.