IRS Extends Tax Deadlines in Some States Due to Natural Disasters

Last updated June 30, 2026.

The Internal Revenue Service (IRS) has announced tax relief for taxpayers in areas impacted by recent federally declared disasters. Find out if you qualify by finding your state below. To confirm the latest deadlines and eligible counties, boroughs, or tribal areas, reference the official IRS disaster-relief page.

States with automatic extensions to file and pay 2025 taxes due to natural disasters

Taxpayers affected by natural disasters in several states and territories may get an automatic extension to file and pay their federal taxes. As of June 30, 2026, the currently active disaster tax deadlines listed on the IRS disaster-relief page apply to parts of Hawaii, Georgia, Arizona, Montana, and the Commonwealth of the Northern Mariana Islands.

Aug. 20, 2026

• Hawaii – Hawaii, Honolulu, Kauai, and Maui counties
• Georgia – Clinch, Echols, and Brantley counties (the IRS may add other counties later)

Sept. 28, 2026

• Arizona – San Carlos Apache Tribe
• Montana – Crow Tribe (Crow Reservation) and Fort Peck Assiniboine and Sioux Tribes

Nov. 2, 2026

• Northern Mariana Islands – Northern Islands, Rota, Saipan, and Tinian

Most of the 2025 disaster deadlines that previously applied to other states have now expired.

Tax relief for farmers and ranchers nationwide

New federal tax relief: Extended replacement period for livestock sold due to drought. Farmers and ranchers whose drought-sale replacement period was set to expire at the end of 2025 now have until the end of their next tax year to replace the livestock and defer related gains.

Why: Exceptional, extreme, or severe drought conditions between Sept. 1, 2024, and Aug. 31, 2025

Who is eligible: Farmers and ranchers in areas listed in Notice 2025-52, which includes 49 states, the District of Columbia, and U.S. territories that experienced qualifying drought conditions determined by the National Drought Mitigation Center.

The relief applies to:

• Farmers and ranchers who sold or exchanged livestock (held for draft, dairy, or breeding purposes) because of drought conditions.
• Eligible taxpayers may defer recognizing capital gains from the forced sale or exchange of qualified livestock.
• The usual two-year replacement period to purchase or exchange livestock is extended to four years.
• If drought conditions persist, the IRS may further extend the replacement period.
• Farmers and ranches have until the end of their first tax year after the first drought-free year following the four-year replacement period (to replace the sold/exchanged livestock).
• The relief does not apply to poultry sales or to livestock raised for slaughter or held for sporting purposes.

Additional resources:

• Notice 2025-52 – Lists all qualifying counties and regions.
• Notice 2006-82 – Provides examples and detailed guidance on how this provision works.
• Publication 225, Farmer’s Tax Guide – Explains reporting drought-related livestock sales and other farm tax issues.

Hurricane Helene tax relief

Earlier IRS relief was tied to Hurricane Helene, which affected taxpayers in states such as Alabama, Florida, Georgia, North Carolina, South Carolina, Tennessee, and Virginia. Those deadlines were important to affected taxpayers at the time, but they have since passed. If you are looking for older Hurricane Helene guidance, it may still appear on the IRS archive pages.

All states with extended tax filing deadlines

The Federal Emergency Management Agency (FEMA) has issued disaster declarations for some states due to flooding, wildfires, landslides, severe storms, and other events. Because of this, the IRS has granted eligible taxpayers a tax deadline extension.

Disaster deadlines change frequently, and many extensions from 2024 and 2025 have already expired. The most reliable way to verify whether you still qualify is to check the IRS disaster-relief page, but below are the states and localities with currently active federal disaster tax relief listed on the IRS disaster-relief page as of June 30, 2026.

Arizona — Sept. 28, 2026 

New federal tax filing and payment due date: Sept. 28, 2026

Why: Severe storms and flooding that occurred between Oct. 10, 2025, and Oct. 13, 2025

Who is eligible: Individuals and businesses in the San Carlos Apache Tribe designated area. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Sept. 28, 2026, deadline applies to:

• Individual income tax returns and payments normally due on or after Oct. 10, 2025.
• Estimated tax payments normally due on or after Oct. 10, 2025.
• Quarterly payroll and certain excise tax returns normally due on Oct. 31, 2025, Jan. 31, 2026, April 30, 2026, and July 31, 2026.
• Penalties on payroll and excise tax deposits due on or after Oct. 10, 2025, and before Oct. 27, 2025, are abated if deposits are made by Oct. 27, 2025.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2025) or the prior year (2024). To claim a disaster loss, put the FEMA disaster number FEMA-4911-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4911-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Georgia — Aug. 20, 2026

New federal tax filing and payment due date: Aug. 20, 2026

Why: Wildfires and straight-line winds that began on April 18, 2026

Who is eligible: Individuals and businesses in Clinch, Echols, and Brantley counties. The IRS may extend the same relief to additional counties added to the disaster area later. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Aug. 20, 2026, deadline applies to:

• Individual income tax returns and payments normally due on or after April 18, 2026.
• Estimated tax payments normally due on or after April 18, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as they are paid on or before Aug. 20, 2026.
• Quarterly payroll and certain excise tax returns normally due on April 30, 2026, and July 31, 2026.
• Penalties on payroll and excise tax deposits due on or after April 18, 2026, and before May 4, 2026, are abated if deposits are made by May 4, 2026.

Additional relief available:

• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0009-DR in bold at the top of Form 4506 or Form 4506-T).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Note: The IRS corrected this announcement to clarify that retirement plan and IRA disaster distribution relief does not apply to this relief.

Hawaii — Aug. 20, 2026

New federal tax filing and payment due date: Aug. 20, 2026

Why: Flooding and mudslides due to severe storms that began on March 10, 2026

Who is eligible: Individuals and businesses in Hawaii, Honolulu, Kauai, and Maui counties. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Aug. 20, 2026, deadline applies to:

• Individual income tax returns and payments normally due on or after March 10, 2026.
• Estimated tax payments normally due on or after March 10, 2026.
• Quarterly payroll and certain excise tax returns normally due on April 30, 2026.
• Penalties on payroll and excise tax deposits due on or after March 10, 2026, and before March 25, 2026, are abated if deposits are made by March 25, 2026.

Additional relief available:

• Disaster-related casualty losses may be claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put “Hawaii, Severe Storms” on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put “Hawaii, Severe Storms” in bold at the top of Form 4506 or Form 4506-T).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Note: The IRS corrected this announcement to change the filing and payment deadlines from July 8, 2026, to Aug. 20, 2026.

Montana (Fort Peck Assiniboine and Sioux Tribes) — Sept. 28, 2026 

New federal tax filing and payment due date: Sept. 28, 2026

Why: Severe winter storm and straight-line winds that occurred between Dec. 17, 2025, and Dec. 18, 2025

Who is eligible: Individuals and businesses in the designated area of the Fort Peck Assiniboine and Sioux Tribes in northeastern Montana. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Sept. 28, 2026, deadline applies to:

• Individual income tax returns and payments normally due on or after Dec. 17, 2025.
• Estimated tax payments normally due on or after Dec. 17, 2025, are postponed through Sept. 28, 2026.
• Quarterly payroll and certain excise tax returns normally due on Jan. 31, 2026, April 30, 2026, and July 31, 2026.
• Penalties on payroll and excise tax deposits due on or after Dec. 17, 2025, and before Jan. 2, 2026, are abated if deposits are made by Jan. 2, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2025) or the prior year (2024). To claim a disaster loss, put the FEMA disaster number FEMA-4914-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4914-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Montana (Crow Tribe) — Sept. 28, 2026 

New federal tax filing and payment due date: Sept. 28, 2026

Why: Severe winter storm and straight-line winds that occurred between Dec. 17, 2025, and Dec. 19, 2025

Who is eligible: Individuals and businesses in the Crow Reservation of the Crow Tribe in southcentral Montana. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Sept. 28, 2026, deadline applies to:

• Individual income tax returns and payments normally due on or after Dec. 17, 2025.
• Estimated tax payments normally due on or after Dec. 17, 2025, are postponed through Sept. 28, 2026.
• Quarterly payroll and certain excise tax returns normally due on Jan. 31, 2026, April 30, 2026, and July 31, 2026.
• Penalties on payroll and excise tax deposits due on or after Dec. 17, 2025, and before Jan. 2, 2026, are abated if deposits are made by Jan. 2, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2025) or the prior year (2024). To claim a disaster loss, put the FEMA disaster number FEMA-4915-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4915-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Northern Mariana Islands — Nov. 2, 2026

New federal tax filing and payment due date: Nov. 2, 2026

Why: Super Typhoon Sinlaku that began on April 11, 2026

Who is eligible: Individuals and businesses in the Northern Islands, Rota, Saipan, and Tinian. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Nov. 2, 2026, deadline applies to:

• Individual income tax returns and payments normally due on or after April 11, 2026.
• Estimated tax payments normally due on or after April 11, 2026, are postponed through Nov. 2, 2026.
• Quarterly payroll and certain excise tax returns normally due on April 30, 2026, July 31, 2026, and Oct. 31, 2026.
• Penalties on payroll and excise tax deposits due on or after April 11, 2026, and before April 27, 2026, are abated if deposits are made by April 27, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put the FEMA disaster number FEMA-4910-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4910-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Prior-year and expired disaster extensions

Many federal disaster tax extensions from 2024, 2025, and early 2026 are no longer active. The IRS maintains the full list of current and past relief on its tax relief in disaster situations page.

Recently expired extensions:

Deadline	Areas	IRS release
May 1, 2026	Alaska; Montana (Blackfeet Indian Reservation, Lincoln County, Sanders County); Washington	AK-2025-04, MT-2026-02, WA-2025-03
June 8, 2026	Mississippi (all 82 counties); Tennessee (all 95 counties)	MS-2026-01, TN-2026-01

Earlier major events whose deadlines have also passed include Hurricane Helene, Hurricane Milton, and other 2024–2025 severe storm relief. If you believe you qualified for relief but missed a deadline, call the IRS disaster hotline at 866-562-5227 or check the IRS announcement for your area on the disaster-relief page.

FAQs about extended tax deadlines

More information about extended tax deadlines due to natural disasters

If you’re looking for more natural disaster relief resources, check out the IRS Disaster Assistance and Emergency Relief for Individuals and Businesses page.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions. 

Citations

Internal Revenue Service. “Tax Relief in Disaster Situations.” Internal Revenue Service, 16 June 2026.
Internal Revenue Service. “Notice 2025-52.” Internal Revenue Service, 22 Sept. 2025.
Internal Revenue Service. “Notice 2006-82.” Internal Revenue Bulletin: 2006-37, 11 Sept. 2006.
Internal Revenue Service. “Publication 225 (2025), Farmer’s Tax Guide.” Internal Revenue Service, 2025.
Internal Revenue Service. “IRS Announces Tax Relief for Taxpayers Impacted by Severe Storms in the State of Hawaii; Various Deadlines Postponed to July 8, 2026.” Internal Revenue Service, 10 Apr. 2026. Updated 12 May 2026.
Internal Revenue Service. “IRS Announces Tax Relief for Taxpayers Impacted by Wildfires in Southeast Georgia; Various Deadlines Postponed to Aug. 20.” Internal Revenue Service, 6 May 2026. Corrected 18 May 2026.
Internal Revenue Service. “IRS Announces Tax Relief for Taxpayers Impacted by Severe Storms and Flooding in the San Carlos Apache Tribe; Various Deadlines Postponed to Sept. 28, 2026.” Internal Revenue Service, 16 June 2026.
Internal Revenue Service. “IRS Announces Tax Relief for Taxpayers Impacted by Severe Winter Storm and Straight-Line Winds in the Fort Peck Assiniboine and Sioux Tribes; Various Deadlines Postponed to Sept. 28, 2026.” Internal Revenue Service, 16 June 2026.
Internal Revenue Service. “IRS Announces Tax Relief for Taxpayers in the Crow Tribe of Montana Impacted by Severe Winter Storm and Straight-Line Winds; Various Deadlines Postponed to Sept. 28, 2026.” Internal Revenue Service, 16 June 2026.
Internal Revenue Service. “IRS Announces Tax Relief for Taxpayers Impacted by Super Typhoon Sinlaku in the Commonwealth of the Northern Mariana Islands; Various Deadlines Postponed to Nov. 2, 2026.” Internal Revenue Service, 4 May 2026.
Internal Revenue Service. “Disaster Assistance and Emergency Relief for Individuals and Businesses.” Internal Revenue Service, 1 June 2026.
Ponder, Meghen. “Do Tax Extensions Give You More Time To Pay Your Tax Bill?” TaxAct Blog, 5 Feb. 2026.
Ponder, Meghen. “6 Reasons to File a Tax Extension” TaxAct Blog, 5 Feb. 2026.
TaxAct. “What To Do If You Didn’t File On Time” TaxAct Blog, 23 Feb. 2022.