IRS Extends Tax Deadlines in Some States Due to Natural Disasters

Last updated Sept. 2, 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 Sept. 2, 2026, the currently active disaster tax deadlines listed on the IRS disaster-relief page apply to parts of Arizona, Louisiana, Michigan, Mississippi, Montana, Nebraska, Washington, West Virginia, Wisconsin, and the Commonwealth of the Northern Mariana Islands.

Sept. 28, 2026

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

Nov. 2, 2026

• Louisiana – Avoyelles, Lafourche, Pointe Coupee, St. Landry, St. Tammany, and Terrebonne parishes
• Michigan – Alcona, Allegan, Alpena, Antrim, Barry, Benzie, Charlevoix, Cheboygan, Crawford, Eaton, Emmet, Grand Traverse, Gratiot, Iosco, Iron, Kalamazoo, Kalkaska, Lake, Manistee, Marquette, Mecosta, Menominee, Missaukee, Montcalm, Montmorency, Muskegon, Newaygo, Oceana, Ogemaw, Osceola, Oscoda, Presque Isle, Roscommon, Saginaw, Tuscola, Washtenaw, and Wexford counties
• Mississippi – Franklin, Lamar, Lawrence, Lincoln, and Wilkinson counties
• Northern Mariana Islands – Northern Islands, Rota, Saipan, and Tinian (Super Typhoon Sinlaku)
• Wisconsin – Bayfield, Brown, Buffalo, Iowa, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, Manitowoc, Marathon, Milwaukee, Outagamie, Racine, Rock, Sauk, Vernon, Washington, Waukesha, Waupaca, and Winnebago counties, plus the Oneida Indian Reservation

Feb 1, 2027

• Mississippi – Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties (Tropical Storm Arthur; MS-2026-03)
• Nebraska – Multiple wildfire and severe storm events (see below for counties by event)
• Northern Mariana Islands – Rota, Saipan, and Tinian (Super Typhoon Bavi)
• Washington – Douglas County; Chelan, Ferry, Okanogan, Spokane, Stevens, and Yakima counties; plus Confederated Tribes and Bands of the Yakama Nation, Confederated Tribes of the Colville Reservation, and Spokane Tribe of Indians
• West Virginia – Lewis, Pleasants, Ritchie, and Upshur counties

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 ranchers 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 Sept. 2, 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.

Louisiana — Nov. 2, 2026

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

Why: Tropical Storm Arthur that began on June 17, 2026

Who is eligible: Individuals and businesses in Avoyelles, Lafourche, Pointe Coupee, St. Landry, St. Tammany, and Terrebonne parishes. 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:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after June 17, 2026.
• Quarterly payroll and certain excise tax returns normally due on July 31, 2026.
• Penalties on payroll and excise tax deposits due on or after June 17, 2026, and before July 2, 2026, are abated if deposits are made by July 2, 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-4927-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 (4927-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.

Michigan — Nov. 2, 2026

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

Why: Severe storms, tornadoes, and flooding that began on April 10, 2026

Who is eligible: Individuals and businesses in Alcona, Allegan, Alpena, Antrim, Barry, Benzie, Charlevoix, Cheboygan, Crawford, Eaton, Emmet, Grand Traverse, Gratiot, Iosco, Iron, Kalamazoo, Kalkaska, Lake, Manistee, Marquette, Mecosta, Menominee, Missaukee, Montcalm, Montmorency, Muskegon, Newaygo, Oceana, Ogemaw, Osceola, Oscoda, Presque Isle, Roscommon, Saginaw, Tuscola, Washtenaw, and Wexford counties. 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 for 2025 that would normally have been due on April 15, 2026, including taxpayers who had a valid extension to file their 2025 return.
• Estimated tax payments originally due on or after April 10, 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 10, 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-4925-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 (4925-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.

Mississippi (severe storms) — Nov. 2, 2026

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

Why: Severe storms, straight-line winds, tornadoes, and flooding that began on May 6, 2026

Who is eligible: Individuals and businesses in Franklin, Lamar, Lawrence, Lincoln, and Wilkinson counties. 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:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after May 6, 2026.
• Quarterly payroll and certain excise tax returns normally due on July 31, 2026.
• Penalties on payroll and excise tax deposits due on or after May 6, 2026, and before May 21, 2026, are abated if deposits are made by May 21, 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-4922-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 (4922-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.

Note: This relief (MS-2026-02) applies to five counties only. It is separate from the earlier statewide Mississippi relief (MS-2026-01) that expired June 8, 2026.

Mississippi (Tropical Storm Arthur) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Tropical Storm Arthur that began on June 18, 2026

Who is eligible: Individuals and businesses in Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after June 18, 2026.
• Quarterly payroll and certain excise tax returns normally due on July 31, 2026, Nov. 2, 2026, and Feb. 1, 2027.
• Penalties on payroll and excise tax deposits due on or after June 18, 2026, and before July 6, 2026, are abated if deposits are made by July 6, 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 FEMA disaster number FEMA-4930-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 (4930-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.

Note: This relief (MS-2026-03) is separate from the five-county Mississippi relief (MS-2026-02) with a Nov. 2, 2026, deadline.

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.

Nebraska (March wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on March 12, 2026

Who is eligible: Individuals and businesses in Morrill, Garden, Arthur, Keith, Grant, Lincoln, Dawson, Frontier, Saunders, and Red Willow counties. The IRS may extend the same relief to additional counties added later to the disaster area. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individual income tax returns and payments normally due on or after March 12, 2026.
• Estimated tax payments originally due on or after March 12, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on April 30, July 31, and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after March 12, 2026, and before March 27, 2026, are abated if deposits are made by March 27, 2026.

Additional relief available:

• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0010-DR in bold at the top of Form 4506 or Form 4506-T).
• Affected individuals who received relief payments related to these wildfires should see Publication 525 and consult their tax return preparer to determine whether those payments are included in gross income.
• 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.

Nebraska (Pressey fire) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: The Pressey Fire in central Nebraska that began on April 22, 2026

Who is eligible: Individuals and businesses in Custer County. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after April 22, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after April 22, 2026, and before May 7, 2026, are abated if deposits are made by May 7, 2026.

Additional relief available:

• 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 disaster declaration number SD-0011-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.

Nebraska (May severe storms) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms that began on May 15, 2026

Who is eligible: Individuals and businesses in Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston, and Howard counties. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after May 15, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after May 15, 2026, and before June 1, 2026, are abated if deposits are made by June 1, 2026.

Additional relief available:

• 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 disaster declaration number SD-0012-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.

Nebraska (May Wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on May 16, 2026

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

The new Feb. 1, 2027, deadline applies to:

• Individual income tax returns and payments normally due on or after May 16, 2026.
• Estimated tax payments originally due on or after May 16, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after May 16, 2026, and before June 1, 2026, are abated if deposits are made by June 1, 2026.

Additional relief available:

• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0013-DR in bold at the top of Form 4506 or Form 4506-T).
• Affected individuals who received relief payments related to these wildfires should see Publication 525 and consult their tax return preparer to determine whether those payments are included in gross income.
• 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.

Nebraska (June wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on June 9, 2026

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

The new Feb. 1, 2027, deadline applies to:

• Individual income tax returns and payments normally due on or after June 9, 2026.
• Estimated tax payments originally due on or after June 9, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after June 9, 2026, and before June 24, 2026, are abated if deposits are made by June 24, 2026.

Additional relief available:

• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0014-DR in bold at the top of Form 4506 or Form 4506-T).
• Affected individuals who received relief payments related to these wildfires should see Publication 525 and consult their tax return preparer to determine whether those payments are included in gross income.
• 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 (Super Typhoon Sinlaku) — 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.

Northern Mariana Islands (Super Typhoon Bavi) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Super Typhoon Bavi that began on July 4, 2026

Who is eligible: Individuals and businesses on the islands of 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 Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 21, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 4, 2026, and before July 19, 2026, are abated if deposits are made by July 19, 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 FEMA disaster number FEMA-4931-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 (4931-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.

Note: This relief (NMI-2026-02) is separate from the Super Typhoon Sinlaku relief (NMI-2026-01) with a Nov. 2, 2026, deadline. The IRS updated this announcement on Aug. 21, 2026, to clarify that the Feb. 1, 2027, extension for quarterly payroll applies only to returns originally due on July 31 and Nov. 2, 2026.

Washington (Douglas County wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on July 31, 2026

Who is eligible: Individuals and businesses in Douglas County. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 31, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 31, 2026, and before Aug. 17, 2026, are abated if deposits are made by Aug. 17, 2026.

Additional relief available:

• 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 disaster declaration number SD-0015-DR in bold at the top of Form 4506 or Form 4506-T).
• 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: This relief (WA-2026-02) applies to Douglas County only. It is separate from the multi-county and tribal wildfire relief (WA-2026-03) announced the same day.

Washington (wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on July 31, 2026

Who is eligible: Individuals and businesses in Chelan, Ferry, Okanogan, Spokane, Stevens, and Yakima counties. This relief also extends to businesses and residents within the Confederated Tribes and Bands of the Yakama Nation, the Confederated Tribes of the Colville Reservation, and Spokane Tribe of Indians. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 31, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 31, 2026, and before Aug. 17, 2026, are abated if deposits are made by Aug. 17, 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 FEMA disaster number FEMA-3650-EM 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 (3650-EM).
• 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.

West Virginia — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms, straight-line winds, tornadoes, flooding, landslides, and mudslides that began on July 21, 2026

Who is eligible: Individuals and businesses in Lewis, Pleasants, Ritchie, and Upshur counties. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 21, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 21, 2026, and before Aug. 5, 2026, are abated if deposits are made by Aug. 5, 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 FEMA disaster number FEMA-4932-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 (4932-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.

Note: The IRS updated this announcement on Aug. 11, 2026, to add Pleasants and Ritchie counties, and on Aug. 21, 2026, to clarify that the Feb. 1, 2027, extension for quarterly payroll applies only to returns originally due on July 31 and Nov. 2, 2026.

Wisconsin — Nov. 2, 2026

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

Why: Severe storms, tornadoes, and flooding that began on April 13, 2026

Who is eligible: Individuals and businesses in Bayfield, Brown, Buffalo, Iowa, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, Manitowoc, Marathon, Milwaukee, Outagamie, Racine, Rock, Sauk, Vernon, Washington, Waukesha, Waupaca, and Winnebago counties, plus the Oneida Indian Reservation. 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 for 2025 that would normally have been due on April 15, 2026, including taxpayers who had a valid extension to file their 2025 return.
• Estimated tax payments originally due on or after April 13, 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 13, 2026, and before April 28, 2026, are abated if deposits are made by April 28, 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-4923-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 (4923-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:

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.
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