Tax relief disaster — Extended deadlines

The IRS has postponed tax deadlines for individuals and businesses in federally declared disaster areas.

If your business was affected by a disaster in 2026, here’s what you need to know about postponed filing and payment dates, automatic relief, and penalty abatement.
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Postponed tax deadlines — Which locations qualify

The IRS has announced postponements for taxpayers in the following disaster areas. Affected taxpayers get more time to file their federal tax returns and make payments without incurring penalties. Relief usually covers specific counties or tribal lands, so check the IRS announcement for your area.
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Deadlines postponed to February 8, 2027

• Florida — Hurricane Isaias (27 counties, including Leon, Escambia, Okaloosa, and Bay)

Deadlines postponed to February 4, 2027

• Alabama — Hurricane Isaias
• West Virginia — severe storms and flooding
• Guam — Super Typhoon Bavi
• Pueblo of Zuni, New Mexico — severe storms and flooding

Deadlines postponed to February 1, 2027

• Indiana — severe storms, straight-line winds, tornadoes, and flooding
• Ohio — severe storms, straight-line winds, tornadoes, flooding, and landslides
• Wisconsin — severe storms and tornadoes
• West Virginia — severe storms, tornadoes, flooding, landslides, and mudslides
• Washington — wildfires (Chelan, Douglas, Ferry, Okanogan, Spokane, Stevens, and Yakima counties)
• Nebraska — wildfires and severe storms (March, April, May, and June events)
• Mississippi — Tropical Storm Arthur
• Hawaii County, Hawaii — earthquake
• Oglala Sioux Tribe, South Dakota — severe storms, straight-line winds, and flooding
• Northern Mariana Islands — Super Typhoon Bavi

Deadlines postponed to January 7, 2027

• Nebraska — severe storm

Deadlines postponed to November 2, 2026

• Michigan, Mississippi, and Wisconsin — severe storms, tornadoes, and flooding
• Northern Mariana Islands — Super Typhoon Sinlaku
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What’s postponed

For qualifying taxpayers, the postponement generally covers federal returns and payments originally due during the disaster period, including:

• Quarterly estimated tax payments, including the Dec. 15, 2026 corporate payment and the Jan. 15, 2027 individual payment
• Quarterly payroll and excise tax returns normally due Nov. 2, 2026, and Feb. 1, 2027
• 2025 returns on a valid extension that hadn’t been filed when the disaster began
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The postponement doesn’t cover 2025 tax payments that were due April 15, 2026, and it generally doesn’t extend information returns such as Forms W-2 and 1099.
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Automatic tax relief — Who qualifies

• If your IRS address of record is in a covered disaster area, the IRS applies the relief automatically. You don’t need to file anything.
• If you were affected but your address of record is outside the area, call the IRS disaster hotline at 866-562-5227 to request relief.
• If you receive a late-filing or late-payment penalty notice for a date inside the postponement period, call the number on the notice to have it abated.
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Payroll & excise tax penalty abatement

Each announcement also waives penalties on payroll and excise tax deposits due shortly after the disaster began, as long as the deposits were made by the date in that announcement. For Hurricane Isaias in Florida, that date is October 26, 2026.
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Stay informed

For full details on eligibility and the covered areas, visit the IRS Tax Relief in Disaster Situations page.