Federally declared natural disasters provide special extensions to Form 5500s. Typically, within a week or two of a federally declared natural disaster, the IRS will mandate the special extension and communicate it via press release. The amount of time allotted varies. All key details
are updated regularly in the chart found below. Please check back regularly as the chart will be updated as events occur.
2025’s and 2024’s Form 5500 Special Extensions Tracker (Due to Natural Disasters)
| Natural Disaster | Business located within the Counties/Parishes Affected | The extension applies to deadlines – either an original or extended due date –Â | Relief wording Wrangle will list * | Source |
| California WildFire | Los Angeles | On or after January 7, 2025, and before October 15, 2025 are postponed through October 15, 2025 | California Wild Fire Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-wildfires-in-california-various-deadlines-postponed-to-oct-15 |
| Kentucky Severe Flooding | The entire state | On or after February 14, 2025, are postponed through November 3, 2025 | Kentucky Flooding Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-flooding-and-landslides-in-kentucky-various-deadlines-postponed-to-nov-3 |
| West Virginia Post Severe Storm | Logan, McDowell, Mercer, Mingo, Wayne and Wyoming | On or after February 15, 2025, are postponed through November 3, 2025 | West Virginia Post Severe Storm Relief | https://www.irs.gov/newsroom/irs-west-virginia-storm-victims-qualify-for-tax-relief-various-deadlines-postponed-to-nov-3 |
| Arkansas Severe Storm | The entire state | On or after April 2, 2025, are postponed through November 3, 2025 | Arkansas Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-arkansas-storm-victims-various-deadlines-postponed-to-nov-3 |
| Tennessee Severe Storm | The entire state | On or after April 2, 2025, are postponed through November 3, 2025 | Tennessee Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-tennessee-storm-victims-various-deadlines-postponed-to-nov-3 |
| Virginia Severe Storm | Amelia, Appomattox, Bedford, Bland, and Botetourt counties; the City of Bristol; and Buchanan, Buckingham, Campbell, Carroll, Charlotte, Craig, Cumberland, Dickenson, Floyd, Franklin, Giles, Grayson, Halifax, Lee, Lunenburg, Montgomery, Nottoway, Page, Pittsylvania, Powhatan, Prince Edward, Pulaski, Rockingham, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe | On or after February 10, 2025, are postponed through November 3, 2025 | Virginia Storm Relief | https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-winter-storms-and-flooding-in-virginia-various-deadlines-postponed-to-nov-3 |