Important Change for 2001 Postponed tax deadlines in disaster areas. The IRS may postpone for up to 120 days certain tax deadlines of taxpayers who are affected by a Presidentially declared disaster. The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. For more information, see Postponed tax deadlines, later under Disaster Area Losses.