March 1 Farmer Filing Option May be Later
If your county was declared a natural disaster, then a farmer may be able to delay filing and paying their income taxes for this year.
Many farmers normally file their income tax returns by March 1. The Tax Code allows them to file and pay their taxes by that date and not have to pay a quarterly tax estimate on January 15.
This is commonly referred to as the farmer’s filing due date, but technically it is not a due date, that remains April 15.
However, if their area is declared a natural disaster, then the March 1 deadline is extended through that “disaster” due date.
The IRS maintains a database of all of the qualifying disaster areas.
For example, those taxpayers that were affected by flooding in Kentucky now have until November 3, 2025, to file and pay taxes.
This relief is automatic, and the taxpayers do not need to do anything, however, as with anything that is automatic with the IRS, you may need to respond to a notice.
If you think you were in one of these disaster areas, take a look at the IRS database and you may not need to file your return or pay the tax until much later in 2025.