Disaster tax relief
Last checked Oct 30, 2026
Deadlines the IRS has postponed for taxpayers in disaster areas, and relief a state tax agency has announced, while the postponed deadline is still ahead. The map is by state; the relief covers only the counties or areas listed. Each release says which deadlines are covered. All IRS disaster relief
No disaster relief on this list is current.
Alabama
- IRS Hurricane Isaias, began Oct 7, 2026. Deadlines postponed to Feb 4, 2027. Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Clarke, Choctaw, Coffee, Conecuh, Coosa, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Greene, Hale, Henry, Houston, Lee, Lowndes, Macon, Marengo, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Russell, Sumter, Tallapoosa, Tuscaloosa, Washington and Wilcox counties. Declared by State of Alabama. AL-2026-01. source Public record
- State Hurricane Isaias: individual income tax extension, to Feb 4, 2027. Automatic extension to Feb. 4, 2027 to file individual income tax returns that were due Oct. 15, 2026, with no need to contact the department. Payments for 2025 returns due April 15, 2026 are not eligible. Other filings may get relief case by case. The counties in the Governor's state of emergency declaration (the release links to the IRS list). Alabama Department of Revenue. source Public record
Colorado
- State 2026 wildfires: income and sales tax deadlines extended on request, to Dec 31, 2026. Income tax returns on extension (originally due October 15) and sales taxes due July 20 to October 20 are extended to December 31, 2026; other taxes and fees due in October had until November 6, 2026 with a penalty waiver on request. State taxes only, not home-rule city taxes. Not automatic: call 303-238-SERV (7378) after receiving a bill. Dolores, Montezuma, Lake, Mesa, Pueblo, Custer, Ouray, Las Animas, Baca, Routt, San Miguel and Huerfano counties, for fires the Governor declared emergencies for. Colorado Department of Revenue. source Public record
Florida
- IRS Hurricane Isaias, began Oct 6, 2026. Deadlines postponed to Feb 8, 2027. Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton and Washington counties. Declared by FEMA. FL-2026-07. Updated Oct. 22, 2026: the start of relief changed from Oct. 9 to Oct. 6, 2026, to match the FEMA incident start. source Public record
- State Hurricane Isaias: corporate income tax due dates suspended, to Feb 23, 2027. For those that qualify, due dates and extension periods for filing Florida corporate income tax returns and paying tentative tax are suspended until Feb. 23, 2027, 15 days after the federal postponement. Corporate income tax only (memorandum of Oct. 14, 2026). Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton and Washington counties, the counties the IRS designated. Florida Department of Revenue. source Public record
Hawaii
- IRS Earthquake, began May 22, 2026. Deadlines postponed to Feb 1, 2027. Hawaii County. Declared by FEMA. HI-2026-03. source Public record
- State Hurricane Lowell: GET and TAT penalty and interest waiver (Announcement 2026-08), to Jan 20, 2027. Case by case, penalties and interest waived from Sept. 20, 2026 to Jan. 20, 2027 for late general excise/use and transient accommodations tax returns and payments for the August through November 2026 periods. A waiver, not an extension; requested on Form L-115B. Taxpayers adversely affected by Hurricane Lowell, a state-declared disaster; no areas named. Hawaii Department of Taxation. source Public record
Illinois
- State Summer 2026 storms: penalty and interest waivers on request. Taxpayers who cannot file or pay on time because of the storms may request a waiver of penalties and interest for income, withholding, sales, specialty and excise taxes, by sending a brief written explanation to REV.DisasterRelief@Illinois.gov or by mail, writing "Severe Storms - Summer 2026" at the top of the return. Announced August 20, 2026 (after an earlier July 9 announcement); no end date is given. Alexander, Champaign, Cook, DuPage, Ford, Fulton, Kane, LaSalle, Lake, McLean, Marshall, Pulaski, Tazewell, Vermilion and Will counties, the areas in the Governor's disaster proclamation for the summer 2026 storms. Illinois Department of Revenue. source Public record
Indiana
- IRS Severe storms, straight-line winds, tornadoes and flooding, began Aug 11, 2026. Deadlines postponed to Feb 1, 2027. Carroll, Cass, Dearborn, Decatur, Delaware, Fayette, Fountain, Franklin, Grant, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Parke, Pike, Porter, Pulaski, Putnam, Randolph, Rush, Starke, Tipton, Union, Vermillion, Warren and Wayne counties. Declared by FEMA. IN-2026-01. Updated Oct. 8, 2026 to add Cass, Fountain, Grant, Parke, Pike, Putnam, Starke, Vermillion and Warren counties. source Public record
- State August 2026 storms: automatic extension, to Feb 1, 2027. Automatic, no action needed. New return and payment date of Feb. 1, 2027 for IT-40, fiduciary, IT-20NP, IT-20S, IT-65, FIT and IT-20 returns, IT-40ES/ES-40 estimated payments and IT-6/IT-6WTH payments falling due in the period. Carroll, Cass, Dearborn, Decatur, Delaware, Fayette, Fountain, Franklin, Grant, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Parke, Pike, Porter, Pulaski, Putnam, Randolph, Rush, Starke, Tipton, Union, Vermillion, Warren and Wayne counties. Indiana Department of Revenue. source Public record
Mississippi
- IRS Tropical Storm Arthur, began Jun 18, 2026. Deadlines postponed to Feb 1, 2027. Covington, George, Greene, Hancock, Harrison, Pearl River, Stone and Wayne counties. Declared by FEMA. MS-2026-03. Updated Aug. 21, 2026: the extension to Feb. 1, 2027 in paragraph 6 of the release applies only to the quarterly payroll deadlines originally due July 31 and Nov. 2, 2026. source Public record
- State Tropical Storm Arthur: follows the federal extension (Notice 80-26-003), to Feb 1, 2027. Until Feb. 1, 2027 to file individual income, corporate income and franchise, and pass-through entity tax returns, and to make quarterly estimated payments, originally due during the period. Other tax types are not automatically covered. Covington, George, Greene, Hancock, Harrison, Pearl River, Stone and Wayne counties. Mississippi Department of Revenue. source Public record
Nebraska
- IRS Severe storm, began Sep 9, 2026. Deadlines postponed to Jan 7, 2027. Knox County. Declared by State of Nebraska. NE-2026-08. Updated Oct. 23, 2026: the start of the postponement period was corrected from July 27 to Sept. 9, 2026. source Public record
- IRS Wildfires, began Jun 9, 2026. Deadlines postponed to Feb 1, 2027. Sioux County. Declared by State of Nebraska. NE-2026-07. source Public record
- IRS Wildfires, began May 16, 2026. Deadlines postponed to Feb 1, 2027. Dawes County. Declared by State of Nebraska. NE-2026-06. source Public record
- IRS Severe storms, began May 15, 2026. Deadlines postponed to Feb 1, 2027. Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston and Howard counties. Declared by State of Nebraska. NE-2026-05. source Public record
- IRS Pressey Fire, began Apr 22, 2026. Deadlines postponed to Feb 1, 2027. Custer County. Declared by State of Nebraska. NE-2026-04. source Public record
- IRS Wildfires, began Mar 12, 2026. Deadlines postponed to Feb 1, 2027. Morrill, Garden, Arthur, Keith, Grant, Lincoln, Dawson, Frontier, Saunders and Red Willow counties. Declared by State of Nebraska. NE-2026-03. source Public record
New Mexico
- IRS Severe storms and flooding, began Jul 16, 2026. Deadlines postponed to Feb 4, 2027. The Pueblo of Zuni. Declared by FEMA. NM-2026-03. source Public record
- State September flooding: extensions on request, to Jan 25, 2027. For due dates after Sept. 30, 2026, with penalty and interest waived: gross receipts, compensating, withholding, oil and gas, combined fuel and other excise taxes due Jan. 25, 2027; personal income tax and estimated payments due Jan. 15, 2027. Requested on form TRD-41432 (release of Oct. 8, 2026). Taxpayers harmed by flooding in September; the release does not name areas or mention the Pueblo of Zuni. New Mexico Taxation and Revenue Department. source Public record
- State October flooding: business tax extensions on request, to Jan 25, 2027. Gross receipts, compensating, withholding, oil and gas, combined fuel and other excise taxes originally due Oct. 26, Nov. 25 and Dec. 28, 2026 are due Jan. 25, 2027, with penalty and interest waived. Requested on form TRD-41432 (release of Oct. 27, 2026). Businesses affected by flooding in October; the release does not name areas. New Mexico Taxation and Revenue Department. source Public record
Ohio
- IRS Severe storms, straight-line winds, tornadoes, flooding and landslides, began Aug 10, 2026. Deadlines postponed to Feb 1, 2027. Clermont, Franklin, Hamilton, Licking, Morgan, Muskingum and Perry counties. Declared by FEMA. OH-2026-02. source Public record
South Dakota
- IRS Severe storms, straight-line winds and flooding, began Jun 2, 2026. Deadlines postponed to Feb 1, 2027. The Oglala Sioux Tribe. Declared by FEMA. SD-2026-05. source Public record
Texas
- IRS Severe storms, began Jul 14, 2026. Deadlines postponed to Feb 1, 2027. Atascosa, Austin, Bandera, Bastrop, Bexar, Blanco, Brazoria, Brewster, Burnet, Caldwell, Colorado, Comal, Crockett, DeWitt, Dimmit, Edwards, Fayette, Fort Bend, Frio, Galveston, Gillespie, Goliad, Gonzales, Grimes, Guadalupe, Harris, Hays, Jackson, Karnes, Kendall, Kerr, Kimble, Kinney, La Salle, Lavaca, Lee, Live Oak, Llano, Mason, Matagorda, Maverick, McMullen, Medina, Menard, Mitchell, Pecos, Real, Schleicher, Sutton, Terrell, Travis, Uvalde, Val Verde, Victoria, Waller, Washington, Webb, Wharton, Williamson, Wilson, Zapata and Zavala counties. Declared by State of Texas. TX-2026-05. source Public record
Washington
- IRS Wildfires, began Jul 31, 2026. Deadlines postponed to Feb 1, 2027. Chelan, Ferry, Okanogan, Spokane, Stevens and Yakima counties, and the Confederated Tribes and Bands of the Yakama Nation, the Confederated Tribes of the Colville Reservation and the Spokane Tribe of Indians. Declared by FEMA. WA-2026-03. source Public record
- IRS Wildfires, began Jul 31, 2026. Deadlines postponed to Feb 1, 2027. Douglas County. Declared by State of Washington. WA-2026-02. source Public record
West Virginia
- IRS Severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides, began Jul 21, 2026. Deadlines postponed to Feb 1, 2027. Barbour, Doddridge, Lewis, Pendleton, Pleasants, Randolph, Ritchie, Tucker, Tyler, Upshur and Wetzel counties. Declared by FEMA. WV-2026-01. Updated Aug. 11 and Oct. 19, 2026 to add counties. Updated Aug. 21, 2026: the extension to Feb. 1, 2027 in paragraph 6 of the release applies only to the quarterly payroll deadlines originally due July 31 and Nov. 2, 2026. source Public record
- IRS Severe storms and flooding, began Aug 14, 2026. Deadlines postponed to Feb 4, 2027. Fayette, Harrison and Kanawha counties. Declared by FEMA. WV-2026-02. source Public record
Wisconsin
- IRS Severe storms and tornadoes, began Jul 27, 2026. Deadlines postponed to Feb 1, 2027. Forest, Outagamie, Vilas and Winnebago counties. Declared by FEMA. WI-2026-03. source Public record
- State Follows IRS disaster extensions automatically, on the IRS dates. Any IRS extension of time to file a federal income tax return because of a federally declared disaster automatically extends the matching Wisconsin income or franchise tax return, and estimated payments falling within the federal extension period. A standing policy, not a notice for these disasters. The same areas as the IRS relief. Wisconsin Department of Revenue. source Public record
Guam
- IRS Super Typhoon Bavi, began Jul 4, 2026. Deadlines postponed to Feb 4, 2027. The territory of Guam. Declared by FEMA. GU-2026-01. source Public record
Northern Mariana Islands
- IRS Super Typhoon Bavi, began Jul 4, 2026. Deadlines postponed to Feb 1, 2027. The islands of Rota, Saipan and Tinian. Declared by FEMA. NMI-2026-02. Updated Aug. 21, 2026: the extension to Feb. 1, 2027 in paragraph 6 of the release applies only to the quarterly payroll deadlines originally due July 31 and Nov. 2, 2026. source Public record
How each state handles disasters
Whether a state moves its own deadlines when the IRS postpones federal ones, as standing law or policy. Many states announce relief one event at a time, often for fewer taxes than the IRS covers, so check the state's notice for each disaster.
Click a state for the rule, the taxes it covers and how to claim relief.
| State | Follows IRS postponements | Taxes covered | How to get relief | Where posted |
|---|---|---|---|---|
| Alabama | Case by case | Varies by event. 2023 storms: all taxes the Department administers, returns and payments. Hurricane Isaias:... | Automatic for taxpayers in the named counties ("No contact with ALDOR is required" for the Isaias extension).... | Relief page |
| Alaska | No rule found | Relief page | ||
| Arizona | Automatic | "Any due date" (A.R.S. 42-2079(A)); the Department of Revenue's 2007 legislative summary says the legislation... | Relief page | |
| Arkansas | Automatic | Income tax returns of individuals, S corporations, C corporations, pass-through entities, fiduciaries and... | For the federal-based extension, attach the IRS disaster notice (in 2025, AR-2025-03) to the return or check... | Relief page |
| California | Case by case | Franchise Tax Board: filing returns, paying income taxes and making IRA contributions; deadlines may be... | FTB: automatic, based on the ZIP code of the principal residence or principal place of business; no list of... | Relief page |
| Colorado | Automatic | Income tax, sales tax and wage withholding tax (filing and payment). | Not automatic. For IRS-based relief, affected taxpayers must contact the Department if they receive a notice... | Relief page |
| Connecticut | Case by case | Only what each bulletin lists. TSSB 2024-1 extended to June 17, 2024: Form CT-1120 and payment (corporation... | When DRS extends listed due dates (TSSB 2024-1), file and pay by the extended date. Otherwise, request relief... | Relief page |
| Delaware | Case by case | As each release states. 2017: certain individual and business tax return filing deadlines and certain tax... | By request in 2017: "To avoid a penalty assessment for late filing, taxpayers should submit a written request... | Relief page |
| District of Columbia | Case by case | Helene: individual, estate, trust, fiduciary, partnership, corporate and unincorporated business franchise... | Helene: on a paper return, write "Hurricane Helene" in bold letters at the top of the first page; when filing... | Relief page |
| Florida | Case by case | The statute reaches due dates for returns and payments of any revenue source the Department administers. The... | The memorandum suspends due dates for affected taxpayers as the IRS declaration defines them; it describes no... | Relief page |
| Georgia | Case by case | Individual and business income tax returns on extension, quarterly estimated income tax payments, quarterly... | Automatic for taxpayers in the named counties. Paper filers write the disaster name given in the release... | Relief page |
| Hawaii | Case by case | Set in each announcement. 2026 announcements covered 2025 income tax returns and payments (Forms N-11, N-15,... | By request. File Form L-115, Tax Relief Request for State Declared Disasters (L-115A for Hurricane Lala,... | Relief page |
| Idaho | Case by case | Statute: "any filing, or any payment, which is required under any tax law administered or enforced by the... | Write the disaster name named in the release (for example "WASHINGTON WILDFIRES") at the top of the return.... | Relief page |
| Illinois | Case by case | Per announcement. The 2025 California wildfire relief covered various state individual and business tax... | Per announcement. For a penalty already charged, write to the address on the notice with a detailed... | Relief page |
| Indiana | Case by case | As listed for the August 2026 Indiana storms: individual IT-40 returns and IT-40ES/ES-40 estimated payments,... | For states listed under No action required, extension relief is provided automatically. For states listed... | Relief page |
| Iowa | Case by case | Under r. 701--10.8: the due date for the filing of any tax return, at the director's discretion. The July... | Persons eligible for an extension under r. 701--10.8 must complete any application or form the department... | Relief page |
| Kansas | No rule found | Not stated. K.S.A. 79-3221(c) concerns income tax returns only. | No disaster claiming procedure found. | Relief page |
| Kentucky | Case by case | Under KRS 131.081(11): any comparable Kentucky tax report or return. | Enter "Disaster" in the software, or write "Kentucky Disaster Relief" in red at the top of a paper return,... | Relief page |
| Louisiana | Case by case | Set bulletin by bulletin. Hurricane Francine (RIB 24-019): individual, corporation income, corporation... | Automatic, based on the taxpayer's location address on file with the Department. A taxpayer outside the named... | Relief page |
| Maine | Case by case | Relief page | ||
| Maryland | Case by case | Set in each release. Fiona and Ian (2022): various nonresident individual and business returns and payments.... | Per release. For Fiona and Ian, taxpayers asking for relief from interest or penalty for nonresident late... | Relief page |
| Massachusetts | Automatic | Personal income tax and estate tax: filing returns, paying tax (including estimated tax payments) and filing... | Automatic for income and estate taxpayers: DOR's "computer systems will generally identify income and estate... | Relief page |
| Michigan | Case by case | Applicable state tax filing and payment deadlines in the relief period, for example business quarterly... | Not automatic: affected taxpayers contact Treasury to request relief. | Relief page |
| Minnesota | Case by case | Per announcement. The 2024 relief covered Minnesota tax returns and payments of individuals and businesses... | By request. In the 2024 relief, affected taxpayers would not be assessed penalties or interest if they... | Relief page |
| Mississippi | Case by case | Individual income tax returns, corporate income and franchise tax returns, pass-through entity tax returns... | Automatic for taxpayers in the disaster area. A taxpayer who needs an extension for another tax, or who is... | Relief page |
| Missouri | Case by case | As listed in the June 12, 2025 release: individual income tax returns and payments, estimated tax payments,... | Not automatic. File Form MO-60 or Form MO-7004 and write the disaster extension (for example "disaster... | Relief page |
| Montana | Automatic | Individual and business filing and payment requirements, as stated in the 2026 notice: quarterly estimated... | By request. After filing the Montana return for the affected year, submit an objection: Form APLS101F, or a... | Relief page |
| Nebraska | Case by case | As set in each release. 2019 and 2024: individual, corporate and fiduciary income tax returns and payments... | Automatic for taxpayers whose business or home is in the counties or NEMA zip codes named in the release; no... | Relief page |
| Nevada | No rule found | No disaster-specific rule found. Sales and use tax: "The Department for good cause may extend for not to... | No disaster procedure found. A waiver request is made on Form TAX-F011 (Request for Waiver of Penalty and/or... | |
| New Hampshire | No rule found | |||
| New Jersey | Automatic | TB-54: "any return and/or payment, including estimated payments" with an original or extended due date in the... | Paper returns and mailed payments: write in black ink "Presidential Disaster Relief Area" and the disaster... | Relief page |
| New Mexico | Case by case | Set by each release; section 7-1-13(D) reaches any tax payment or return under the Tax Administration Act.... | By request: submit form TRD-41432, Disaster Relief Extension Notification, by email to... | Relief page |
| New York | Case by case | The statute reaches any tax liability under the Tax Law administered by the Commissioner. In past notices... | Automatic for eligible taxpayers under the notice: "Taxpayers adversely affected by the storms do not need to... | Relief page |
| North Carolina | Automatic | Every State tax: the relief follows the corresponding federal return or payment, and for State returns and... | Automatic: the Department removes the qualifying penalties if the license is obtained, the return filed or... | Relief page |
| North Dakota | Automatic | Income tax, sales and use taxes, oil and gas taxes, alcohol taxes, fuel taxes, alcohol and tobacco taxes, and... | Send a letter with the return or payment that identifies the disaster, the federal extension period and... | Relief page |
| Ohio | No rule found | Under the rule: annual returns under R.C. 5747.08 and 5747.42 (individual and school district income tax, and... | ||
| Oklahoma | Case by case | Under the 2025 order: Oklahoma individual income taxes, calendar and fiscal year corporations, partnership... | In most cases the Commission identifies affected taxpayers by their address in the disaster areas, notifies... | Relief page |
| Oregon | Case by case | ORS 305.157 reaches any tax collected by the Department of Revenue. The 2020 wildfire relief applied to "any... | Individual income tax: check the Disaster relief box on the Oregon return (Publication OR-17). In 2020 the... | Relief page |
| Pennsylvania | Case by case | As each announcement states. 2011: the extension "generally applies to personal income tax, corporate tax,... | As each announcement states. 2018: to avoid a late file penalty assessment, corporate taxpayers emailed a... | Relief page |
| Rhode Island | Case by case | Only what each advisory lists. ADV 2024-16: surplus lines (T-71A), personal income tax returns (RI-1040,... | When an advisory extends deadlines, the relief is automatic: "Tax preparers and taxpayers do not need to file... | Relief page |
| South Carolina | Case by case | Under the Helene letter: South Carolina income tax returns (including returns on valid extension), quarterly... | Automatic: "No action is required of these taxpayers to qualify for or receive this relief." A taxpayer who... | Relief page |
| South Dakota | No rule found | Not stated. | No disaster procedure found. | |
| Tennessee | Case by case | Franchise and excise tax returns and payments, including quarterly estimated payments, and (Hurricane Helene)... | Franchise and excise: automatic for accounts with a primary location address on record in the designated... | Relief page |
| Texas | Case by case | Returns, payments and other deadlines set by the Comptroller (for example sales and use tax and franchise... | By request only: call 800-252-5555 or email ExtensionRequests@cpa.texas.gov with the taxpayer name and... | Relief page |
| Utah | Automatic | Not limited by tax type: the page covers "delays in reporting, filing, or paying taxes" due to a federal... | By notation or request: on a paper return, payment coupon or check, write the type of disaster in bold red... | Relief page |
| Vermont | Case by case | Relief page | ||
| Virginia | Case by case | Individual and fiduciary income tax returns (Forms 760, 763, 760PY and 770) and final and estimated income... | Automatic for individual and fiduciary income tax; a taxpayer assessed a penalty who believes it qualifies... | Relief page |
| Washington | Case by case | Excise tax returns (DOR lists natural disasters such as earthquakes, fires or floods among the reasons for an... | By request, before the due date: apply in My DOR, send a secure message in My DOR, or call 360-705-6705.... | Relief page |
| West Virginia | No rule found | Relief page | ||
| Wisconsin | Automatic | Individual income tax returns and estimated payments falling in the federal extension period; fiduciary,... | Automatic for IRS-qualified taxpayers. On the individual return, enter 03 in the Special Conditions box on... | Relief page |
| Wyoming | No rule found | Not stated. | No disaster procedure found. |