{ "_meta": { "description": "IRS disaster tax relief announcements, extracted with AI assistance and cross-checked against the source page for every record. Each record carries a confidence level (high/medium/low) rather than a claim of full manual re-verification; see citation.confidence per record.", "source_index": "https://www.irs.gov/newsroom/tax-relief-in-disaster-situations", "extracted_date": "2026-09-17", "verified_through": "2026-09-18", "status": "extracted_and_spot_checked", "schema_notes": { "corrections_url": "Not stored per record — it's a static link that belongs on every API response, not repeated ~70x in storage. Set in the Actor's response wrapper (actors/tax-relief-api/src/main.js) instead: https://makeshefa.com/codata/tax-relief/corrections/.", "confidence_levels": { "high": "Verbatim quotes captured directly from the source sentence; scope (counties/tribe) is unambiguous.", "medium": "Extraction required combining multiple sentences, or a claimed fact (e.g. tribal area) wasn't captured as an exact quote and needs a follow-up fetch to confirm verbatim.", "low": "Known unresolved conflict between sources, or a field that's a placeholder pending manual research." }, "covered_obligations_enum_v0.1": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "revisions": "Used when the IRS edits a notice in place (same URL, expanded scope/date) rather than issuing a new relief_id. Each revision keeps its own citation so the history is auditable. The top-level fields always reflect the CURRENT (latest) revision." }, "open_flags": [], "record_count": 69, "dupes_found": [] }, "records": [ { "relief_id": "AK-2024-08", "state": "AK", "disaster_name": "Flooding in Alaska", "incident_begin_date": "2024-08-05", "designation_type": "county", "fema_disaster_number": "4836-DR", "counties": [ { "name": "City and Borough of Juneau", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual and business tax returns", "partnership and S corporation returns", "quarterly estimated tax payments", "payroll and excise tax returns", "casualty loss deductions", "payroll and excise tax deposits" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-flooding-in-alaska-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for taxpayers impacted by flooding in Alaska; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-25", "quote_counties": "individuals and households that reside or have a business in the City and Borough of Juneau, qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "AK-2025-04", "state": "AK", "disaster_name": "Severe storms, flooding and remnants of Typhoon Halong in Alaska", "incident_begin_date": "2025-10-08", "designation_type": "county", "fema_disaster_number": "4893-DR", "counties": [ { "name": "Lower Kuskokwim Regional Educational Attendance Area", "fips": null }, { "name": "Lower Yukon Regional Educational Attendance Area", "fips": null }, { "name": "Northwest Arctic Borough", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-05-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate income tax returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "employment and certain excise tax returns", "estimated tax payments", "payroll deposits (penalties waived)", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-flooding-and-remnants-of-typhoon-halong-in-alaska-various-deadlines-postponed-to-may-1-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, flooding and remnants of Typhoon Halong in Alaska; various deadlines postponed to May 1, 2026", "publisher": "IRS", "published_date": "2025-10-30", "quote_counties": "individuals and businesses in the Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and Northwest Arctic Borough affected by severe storms, flooding and remnants of Typhoon Halong", "quote_deadline": "affected individuals and businesses will have until May 1, 2026, to file returns and pay any taxes", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_date": "2025-11-13", "description": "FEMA declaration number was updated on this release; the prior number is not stated on the page and could not be determined.", "quote": "Updated on 11/13/2025: The FEMA declaration number has been updated on this release." } ] }, { "relief_id": "AL-2024-05", "state": "AL", "disaster_name": "Hurricane Helene in Alabama", "incident_begin_date": "2024-09-22", "designation_type": "state", "fema_disaster_number": "3618-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership returns", "S corporation returns", "estate and trust returns", "gift and generation-skipping transfer tax returns", "employment tax returns", "excise tax returns", "quarterly estimated tax payments", "payroll tax returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-helene-in-alabama-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Hurricane Helene in Alabama; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "individuals and households that reside or have a business in all 67 counties qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "AR-2025-03", "state": "AR", "disaster_name": "Severe storms, tornadoes and flooding in Arkansas", "incident_begin_date": "2025-04-02", "designation_type": "state", "fema_disaster_number": "3627-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "estimated tax payments", "IRA contributions", "payroll and excise tax returns", "corporate and fiduciary returns", "tax-exempt organization returns", "certain other time-sensitive tax actions" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-arkansas-storm-victims-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for Arkansas storm victims; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-04-14", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in the entire State of Arkansas qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "AZ-2024-09", "state": "AZ", "disaster_name": "Flooding in the Havasupai Tribe, Arizona", "incident_begin_date": "2024-08-22", "designation_type": "tribal", "fema_disaster_number": "4840-DR", "counties": [], "tribal_areas": [ "Havasupai Tribe (Arizona)" ], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "employment_return", "excise_return", "estimated_payment", "gift_gst_return" ], "covered_obligations_detail": [ "individual and business tax returns", "partnership and S corporation returns", "estimated tax payments", "quarterly payroll and excise tax returns", "employment and excise tax returns", "estate, gift, and generation-skipping transfer tax returns", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-flooding-in-the-havasupai-tribe-in-arizona-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for victims of flooding in the Havasupai Tribe in Arizona; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-11-06", "quote_counties": "The Internal Revenue Service announced today tax relief for individuals and businesses of the Havasupai Tribe in the state of Arizona affected by flooding that began on Aug. 22, 2024.", "quote_deadline": "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "AZ-2026-01", "state": "AZ", "disaster_name": "Severe storms and flooding, San Carlos Apache Tribe", "incident_begin_date": "2025-10-10", "designation_type": "tribal", "fema_disaster_number": "4911-DR", "counties": [], "tribal_areas": [ "San Carlos Apache Tribe" ], "postponed_until": "2026-09-28", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate income tax returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "estate, gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment tax returns", "certain excise tax returns", "estimated income tax payments", "quarterly payroll tax returns" ], "citation": { "url": "https://www.irs.gov/newsroom/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", "title": "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", "publisher": "IRS", "published_date": "2026-06-16", "quote_counties": "The Internal Revenue Service announced today tax relief for individuals and businesses in the San Carlos Apache Tribe affected by severe storms and flooding that occurred between Oct. 10, 2025 to Oct. 13, 2025.", "quote_deadline": "affected individuals and businesses will have until Sept. 28, 2026, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "CA-2025-01", "state": "CA", "disaster_name": "Wildfires in California", "incident_begin_date": "2025-01-07", "designation_type": "county", "fema_disaster_number": "4856-DR", "counties": [ { "name": "Los Angeles", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-10-15", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns and payments (originally due April 15)", "estimated tax payments (Jan. 15, April 15, June 16, Sept. 15)", "payroll and excise tax returns", "partnership and S corporation returns", "corporation returns", "fiduciary returns", "tax-exempt organization returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-wildfires-in-california-various-deadlines-postponed-to-oct-15", "title": "IRS announces tax relief for taxpayers impacted by wildfires in California; various deadlines postponed to Oct. 15 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-01-10", "quote_counties": "individuals and households that reside or have a business in Los Angeles County qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Oct. 15, 2025, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "A 2/11/2025 update box clarifies that qualified wildfire relief payments from nonprofit/non-governmental sources are excludable from income if not otherwise covered by insurance/reimbursement; this does not change the county scope or the Oct. 15, 2025 deadline, so no revision entry was created.", "revisions": [] }, { "relief_id": "CT-2024-11", "state": "CT", "disaster_name": "Severe storms, flooding, landslides and mudslides in Connecticut", "incident_begin_date": "2024-08-18", "designation_type": "county", "fema_disaster_number": "3612-EM", "counties": [ { "name": "Fairfield", "fips": null }, { "name": "Litchfield", "fips": null }, { "name": "New Haven", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership and S corporation returns", "estate and trust returns", "gift and generation-skipping transfer tax returns", "employment and excise tax returns", "quarterly estimated tax payments", "quarterly payroll and excise tax deposits", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-flooding-landslides-and-mudslides-in-connecticut-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for taxpayers impacted by severe storms, flooding, landslides and mudslides in Connecticut, various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-09-10", "quote_counties": "individuals and households that reside or have a business in Fairfield, Litchfield, and New Haven counties qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Feb. 3, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "A 10/4/2024 update box corrected the stated due dates for payroll/excise tax deposits; it does not change the county scope or the Feb. 3, 2025 filing deadline, so no revision entry was created.", "revisions": [] }, { "relief_id": "FL-2024-08", "state": "FL", "disaster_name": "Hurricane Helene in Florida", "incident_begin_date": "2024-09-23", "designation_type": "county", "fema_disaster_number": "3615-EM", "counties": [ { "name": "Alachua", "fips": null }, { "name": "Bay", "fips": null }, { "name": "Bradford", "fips": null }, { "name": "Calhoun", "fips": null }, { "name": "Charlotte", "fips": null }, { "name": "Citrus", "fips": null }, { "name": "Collier", "fips": null }, { "name": "Columbia", "fips": null }, { "name": "Dixie", "fips": null }, { "name": "Escambia", "fips": null }, { "name": "Franklin", "fips": null }, { "name": "Gadsden", "fips": null }, { "name": "Gilchrist", "fips": null }, { "name": "Gulf", "fips": null }, { "name": "Hamilton", "fips": null }, { "name": "Hernando", "fips": null }, { "name": "Hillsborough", "fips": null }, { "name": "Holmes", "fips": null }, { "name": "Jackson", "fips": null }, { "name": "Jefferson", "fips": null }, { "name": "Lafayette", "fips": null }, { "name": "Lee", "fips": null }, { "name": "Leon", "fips": null }, { "name": "Levy", "fips": null }, { "name": "Liberty", "fips": null }, { "name": "Madison", "fips": null }, { "name": "Manatee", "fips": null }, { "name": "Marion", "fips": null }, { "name": "Monroe", "fips": null }, { "name": "Okaloosa", "fips": null }, { "name": "Pasco", "fips": null }, { "name": "Pinellas", "fips": null }, { "name": "Santa Rosa", "fips": null }, { "name": "Sarasota", "fips": null }, { "name": "Sumter", "fips": null }, { "name": "Suwannee", "fips": null }, { "name": "Taylor", "fips": null }, { "name": "Union", "fips": null }, { "name": "Wakulla", "fips": null }, { "name": "Walton", "fips": null }, { "name": "Washington", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business income tax returns", "corporate returns", "estate and trust returns", "partnership and S corporation returns", "employment and excise tax returns", "estimated tax payments", "Form 5500 series returns", "casualty loss claims" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-helene-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Hurricane Helene; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "individuals and households that reside or have a business in Alachua, Bay, Bradford, Calhoun, Charlotte, Citrus, Collier, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hernando, Hillsborough, Holmes, Jackson, Jefferson, Lafayette, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Monroe, Okaloosa, Pasco, Pinellas, Santa Rosa, Sarasota, Sumter, Suwannee, Taylor, Union, Wakulla, Walton, and Washington counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "A 10/3/2024 update box clarifies that a separate subset of roughly 20 additional Florida counties retain an earlier Feb. 3, 2025 deadline tied to Tropical Storm Debby relief; this does not change this notice's own 41-county scope or its May 1, 2025 deadline, so no revision entry was created.", "revisions": [] }, { "relief_id": "FL-2024-10", "state": "FL", "disaster_name": "Hurricane Milton in Florida", "incident_begin_date": "2024-10-05", "designation_type": "county", "fema_disaster_number": "3622-EM", "counties": [ { "name": "Alachua", "fips": null }, { "name": "Baker", "fips": null }, { "name": "Bradford", "fips": null }, { "name": "Brevard", "fips": null }, { "name": "Broward", "fips": null }, { "name": "Charlotte", "fips": null }, { "name": "Citrus", "fips": null }, { "name": "Clay", "fips": null }, { "name": "Collier", "fips": null }, { "name": "Columbia", "fips": null }, { "name": "DeSoto", "fips": null }, { "name": "Dixie", "fips": null }, { "name": "Duval", "fips": null }, { "name": "Flagler", "fips": null }, { "name": "Gilchrist", "fips": null }, { "name": "Glades", "fips": null }, { "name": "Hamilton", "fips": null }, { "name": "Hardee", "fips": null }, { "name": "Hendry", "fips": null }, { "name": "Hernando", "fips": null }, { "name": "Highlands", "fips": null }, { "name": "Hillsborough", "fips": null }, { "name": "Indian River", "fips": null }, { "name": "Lafayette", "fips": null }, { "name": "Lake", "fips": null }, { "name": "Lee", "fips": null }, { "name": "Levy", "fips": null }, { "name": "Madison", "fips": null }, { "name": "Manatee", "fips": null }, { "name": "Marion", "fips": null }, { "name": "Martin", "fips": null }, { "name": "Miami-Dade", "fips": null }, { "name": "Monroe", "fips": null }, { "name": "Nassau", "fips": null }, { "name": "Okeechobee", "fips": null }, { "name": "Orange", "fips": null }, { "name": "Osceola", "fips": null }, { "name": "Palm Beach", "fips": null }, { "name": "Pasco", "fips": null }, { "name": "Pinellas", "fips": null }, { "name": "Polk", "fips": null }, { "name": "Putman", "fips": null }, { "name": "Sarasota", "fips": null }, { "name": "Seminole", "fips": null }, { "name": "St. Johns", "fips": null }, { "name": "St. Lucie", "fips": null }, { "name": "Sumter", "fips": null }, { "name": "Suwannee", "fips": null }, { "name": "Taylor", "fips": null }, { "name": "Union", "fips": null }, { "name": "Volusia", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "estimated_payment", "employment_return", "excise_return", "payroll_deposit" ], "covered_obligations_detail": [ "individual and business returns", "2024 returns due March-April 2025", "extended 2023 returns", "quarterly estimated tax payments", "payroll and excise tax returns", "deposit penalties" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-milton-various-deadlines-postponed-to-may-1-2025-in-all-of-florida", "title": "IRS announces tax relief for victims of Milton; various deadlines postponed to May 1, 2025 in all of Florida | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-11", "quote_counties": "individuals and households that reside or have a business in Alachua, Baker, Bradford, Brevard, Broward, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Gilchrist, Glades, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Indian River, Lafayette, Lake, Lee, Levy, Madison, Manatee, Marion, Martin, Miami-Dade, Monroe, Nassau, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putman, Sarasota, Seminole, St. Johns, St. Lucie, Sumter, Suwannee, Taylor, Union, and Volusia counties", "quote_deadline": "affected taxpayers in all of Florida now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "Source spells this county 'Putman' (verified verbatim on request, not the standard 'Putnam'); preserved as-is per instructions. Also, the URL/title says relief applies 'in all of Florida', but this notice's own body text names only 51 of Florida's 67 counties; the remaining counties were separately covered by the earlier Hurricane Helene (FL-2024-08) and Tropical Storm Debby relief. designation_type here reflects this notice's own enumerated-county text rather than the aggregate statewide framing in the title.", "revisions": [] }, { "relief_id": "GA-2024-08", "state": "GA", "disaster_name": "Hurricane Helene in Georgia", "incident_begin_date": "2024-09-24", "designation_type": "state", "fema_disaster_number": "3616-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership and S corporation returns", "estate and trust returns", "employment and excise tax returns", "estimated quarterly tax payments", "Form 5500 series returns", "payroll tax deposits" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-helene-in-georgia-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Hurricane Helene in Georgia; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "individuals and households that reside or have a business in all 159 counties qualify for tax relief.", "quote_deadline": "these taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "GA-2026-03", "state": "GA", "disaster_name": "Wildfires in Southeast Georgia", "incident_begin_date": "2026-04-18", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Clinch", "fips": null }, { "name": "Echols", "fips": null }, { "name": "Brantley", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-08-20", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate income tax returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "employment tax returns", "excise tax returns", "estimated income tax payments", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-wildfires-in-southeast-georgia-various-deadlines-postponed-to-aug-20", "title": "IRS announces tax relief for taxpayers impacted by wildfires in Southeast Georgia; various deadlines postponed to Aug. 20", "publisher": "IRS", "published_date": "2026-05-06", "quote_counties": "Following the disaster declaration issued by the State of Georgia, individuals and households that reside or have a business in Clinch, Echols, and Brantley counties qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Aug. 20, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high", "note": "Page displayed a disaster declaration number formatted 'SD-0009-DR', which appears to be a state-declaration sequence number rather than a FEMA number; not populated into fema_disaster_number. A 5/18/2026 correction box exists but relates to retirement-plan relief / statutory reference language, not county scope or the postponed deadline, so no revisions entry was added for it." }, "revisions": [] }, { "relief_id": "HI-2026-01", "state": "HI", "disaster_name": "Severe storms in Hawaii", "incident_begin_date": "2026-03-10", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Hawaii", "fips": null }, { "name": "Honolulu", "fips": null }, { "name": "Kauai", "fips": null }, { "name": "Maui", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-08-20", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments", "quarterly payroll returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-in-the-state-of-hawaii-various-deadlines-postponed-to-july-8-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms in the State of Hawaii; various deadlines postponed to July 8, 2026", "publisher": "IRS", "published_date": "2026-04-10", "quote_counties": "individuals and households that reside or have business in Hawaii, Honolulu, Kauai and Maui counties qualify for tax relief", "quote_deadline": "Updated 5/12/26: This news release has been updated to change the filing and payment deadlines from July 8, 2026, to Aug. 20, 2026.", "last_verified": "2026-09-18", "confidence": "high", "note": "The page's own body paragraph still states 'until July 8, 2026' and was not edited to match the update box; the update box (dated 5/12/26) is treated as authoritative for the current deadline per the page title change and box text. Re-confirmed unchanged via independent re-fetch on 2026-09-18." }, "revisions": [ { "postponed_until": "2026-07-08", "description": "Original deadline as first published, before the 5/12/2026 update box changed it to Aug. 20, 2026.", "quote_deadline": "These taxpayers now have until July 8, 2026, to file various federal individual and business tax returns and make tax payments." } ] }, { "relief_id": "HI-2026-03", "state": "HI", "disaster_name": "Earthquake in Hawaii County", "incident_begin_date": "2026-05-22", "designation_type": "county", "fema_disaster_number": "4936-DR", "counties": [ { "name": "Hawaii", "fips": null } ], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual, corporate, and estate and trust income tax returns", "partnership returns, S corporation returns, and trust returns", "estate, gift, and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and certain excise tax returns", "estimated income tax payments due on or after 2026-05-22", "quarterly payroll and certain excise tax returns normally due Jul 31 and Nov 2, 2026" ], "covered_obligations_exclusions": [ "W-2, 1094, 1095, 1097, 1098, and 1099 series information returns", "Forms 1042-S, 3921, 3922, 8027", "employment and excise tax deposits (penalties waived for deposits made by 2026-06-08)" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-the-earthquake-in-hawaii-county-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by the earthquake in Hawaii County; various deadlines postponed to Feb. 1, 2027 | Internal Revenue Service", "publisher": "IRS", "published_date": "2026-09-10", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Hawaii County qualify for tax relief.", "quote_deadline": "These taxpayers now have until Feb. 1, 2027, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [], "tribal_areas": [] }, { "relief_id": "IL-2024-01", "state": "IL", "disaster_name": "Severe storms, tornadoes, straight-line winds and flooding in Illinois", "incident_begin_date": "2024-07-13", "designation_type": "county", "fema_disaster_number": "4819-DR", "counties": [ { "name": "Cook", "fips": null }, { "name": "Fulton", "fips": null }, { "name": "Henry", "fips": null }, { "name": "St. Clair", "fips": null }, { "name": "Washington", "fips": null }, { "name": "Will", "fips": null }, { "name": "Winnebago", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "estimated_payment", "partnership_return", "s_corp_return", "corporate_return", "employment_return", "excise_return", "payroll_deposit" ], "covered_obligations_detail": [ "individual and business tax returns", "estimated tax payments", "partnership, S corporation, and corporate returns", "payroll and excise tax returns", "penalties on deposits (with conditions)" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-storms-tornadoes-straight-line-winds-and-flooding-in-parts-of-illinois-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for victims of severe storms, tornadoes, straight-line winds, and flooding in parts of Illinois; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "Cook, Fulton, Henry, St. Clair, Washington, Will, and Winnebago counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "IN-2026-01", "state": "IN", "disaster_name": "Severe storms, straight-line winds, tornadoes and flooding in Indiana", "incident_begin_date": "2026-08-11", "designation_type": "state", "fema_disaster_number": "4933-DR", "counties": [ { "name": "Carroll", "fips": null }, { "name": "Dearborn", "fips": null }, { "name": "Decatur", "fips": null }, { "name": "Delaware", "fips": null }, { "name": "Fayette", "fips": null }, { "name": "Franklin", "fips": null }, { "name": "Hamilton", "fips": null }, { "name": "Hancock", "fips": null }, { "name": "Henry", "fips": null }, { "name": "Lake", "fips": null }, { "name": "LaPorte", "fips": null }, { "name": "Madison", "fips": null }, { "name": "Marion", "fips": null }, { "name": "Morgan", "fips": null }, { "name": "Porter", "fips": null }, { "name": "Pulaski", "fips": null }, { "name": "Randolph", "fips": null }, { "name": "Rush", "fips": null }, { "name": "Tipton", "fips": null }, { "name": "Union", "fips": null }, { "name": "Wayne", "fips": null } ], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust returns", "partnership and S corporation returns", "employment tax returns", "certain excise tax returns", "estimated income tax payments", "quarterly payroll tax returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-and-flooding-in-indiana-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Indiana, various deadlines postponed to Feb. 1, 2027 | Internal Revenue Service", "publisher": "IRS", "published_date": "2026-09-02", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Carroll, Dearborn, Decatur, Delaware, Fayette, Franklin, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Porter, Pulaski, Randolph, Rush, Tipton, Union, and Wayne Counties qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [], "tribal_areas": [] }, { "relief_id": "KY-2025-02", "state": "KY", "disaster_name": "Severe storms, straight-line winds, flooding and landslides in Kentucky", "incident_begin_date": "2025-02-14", "designation_type": "state", "fema_disaster_number": "3624-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "estimated tax payments", "IRA/HSA contributions", "partnership and S corporation returns", "corporation returns", "fiduciary returns", "tax-exempt organization returns", "payroll and excise tax returns", "casualty loss claims" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-flooding-and-landslides-in-kentucky-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, and landslides in Kentucky; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-02-24", "quote_counties": "the entire state of Kentucky affected by severe storms, straight-line winds, flooding, and landslides", "quote_deadline": "these taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "A 3/5/2025 update box corrected the stated quarterly payroll/excise tax return due dates; it did not change the statewide scope or the Nov. 3, 2025 deadline, so no revision entry was created.", "revisions": [] }, { "relief_id": "LA-2024-03", "state": "LA", "disaster_name": "Tropical Storm Francine in Louisiana", "incident_begin_date": "2024-09-10", "designation_type": "state", "fema_disaster_number": "3614-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership and S corporation returns", "estate, gift, and generation-skipping transfer tax returns", "employment and excise tax returns", "estimated quarterly tax payments", "payroll and excise tax returns", "Form 5500 series filings" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-tropical-storm-francine-victims-in-louisiana-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for Tropical Storm Francine victims in Louisiana; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-09-13", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in all Louisiana parishes qualify for tax relief.", "quote_deadline": "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "LA-2026-01", "state": "LA", "disaster_name": "Severe winter ice storms in Louisiana", "incident_begin_date": "2026-01-22", "designation_type": "state", "fema_disaster_number": null, "counties": [], "tribal_areas": [], "postponed_until": "2026-03-31", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "employment tax returns", "excise tax returns", "estimated income tax payments", "casualty loss claims" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-winter-storms-in-the-state-of-louisiana-various-deadlines-postponed-to-march-31-2026", "title": "IRS announces tax relief for taxpayers impacted by severe winter storms in the State of Louisiana; various deadlines postponed to March 31, 2026", "publisher": "IRS", "published_date": null, "quote_counties": "Following the disaster declaration issued by the State of Louisiana, individuals and households that reside or have a business in the State of Louisiana qualify for tax relief.", "quote_deadline": "These taxpayers now have until March 31, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high", "note": "Release date/dateline was not visible via the fetch tool; relief applies statewide (State of Louisiana) without an itemized parish list on this page, so counties array left empty." }, "revisions": [] }, { "relief_id": "LA-2026-02", "state": "LA", "disaster_name": "Tropical Storm Arthur in Louisiana", "incident_begin_date": "2026-06-17", "designation_type": "county", "fema_disaster_number": "4927-DR", "counties": [ { "name": "Avoyelles", "fips": null }, { "name": "East Feliciana", "fips": null }, { "name": "Lafourche", "fips": null }, { "name": "Pointe Coupee", "fips": null }, { "name": "St. Charles", "fips": null }, { "name": "St. Landry", "fips": null }, { "name": "St. Tammany", "fips": null }, { "name": "Terrebonne", "fips": null }, { "name": "Winn", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-11-02", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "employment and certain excise tax returns", "estimated income tax payments", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-and-businesses-in-louisiana-affected-by-tropical-storm-arthur-that-began-on-june-17-2026", "title": "IRS announces tax relief for taxpayers and businesses in Louisiana affected by Tropical Storm Arthur that began on June 17, 2026", "publisher": "IRS", "published_date": "2026-07-13", "quote_counties": "individuals and households that reside or have a business in Avoyelles, East Feliciana, Lafourche, Pointe Coupee, St. Charles, St. Landry, St. Tammany, Terrebonne, and Winn parishes qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Nov. 2, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_date": "2026-07-28", "description": "Original notice covered Avoyelles, St. Landry, St. Tammany, and Terrebonne parishes (inferred by subtraction); Lafourche and Pointe Coupee parishes added in this update.", "counties": [ { "name": "Avoyelles", "fips": null }, { "name": "St. Landry", "fips": null }, { "name": "St. Tammany", "fips": null }, { "name": "Terrebonne", "fips": null } ], "quote": "Updated 7/28/2026: This news release has been updated to include Lafourche and Pointe Coupee parishes." }, { "revision_date": "2026-08-11", "description": "East Feliciana parish added.", "quote": "Updated on 8/11/2026: This news release has been updated to include East Feliciana parish." }, { "revision_date": "2026-08-19", "description": "St. Charles and Winn parishes added.", "quote": "Updated on 8/19/2026: This news release has been updated to include St. Charles and Winn parishes." } ] }, { "relief_id": "MI-2026-02", "state": "MI", "disaster_name": "Severe storms, tornadoes and flooding in Michigan", "incident_begin_date": "2026-04-10", "designation_type": "county", "fema_disaster_number": "4925-DR", "counties": [ { "name": "Alcona", "fips": null }, { "name": "Allegan", "fips": null }, { "name": "Alpena", "fips": null }, { "name": "Antrim", "fips": null }, { "name": "Barry", "fips": null }, { "name": "Benzie", "fips": null }, { "name": "Charlevoix", "fips": null }, { "name": "Cheboygan", "fips": null }, { "name": "Crawford", "fips": null }, { "name": "Eaton", "fips": null }, { "name": "Emmet", "fips": null }, { "name": "Grand Traverse", "fips": null }, { "name": "Gratiot", "fips": null }, { "name": "Iosco", "fips": null }, { "name": "Iron", "fips": null }, { "name": "Kalamazoo", "fips": null }, { "name": "Kalkaska", "fips": null }, { "name": "Lake", "fips": null }, { "name": "Manistee", "fips": null }, { "name": "Marquette", "fips": null }, { "name": "Mecosta", "fips": null }, { "name": "Menominee", "fips": null }, { "name": "Missaukee", "fips": null }, { "name": "Montcalm", "fips": null }, { "name": "Montmorency", "fips": null }, { "name": "Muskegon", "fips": null }, { "name": "Newaygo", "fips": null }, { "name": "Oceana", "fips": null }, { "name": "Ogemaw", "fips": null }, { "name": "Osceola", "fips": null }, { "name": "Oscoda", "fips": null }, { "name": "Presque Isle", "fips": null }, { "name": "Roscommon", "fips": null }, { "name": "Saginaw", "fips": null }, { "name": "Tuscola", "fips": null }, { "name": "Washtenaw", "fips": null }, { "name": "Wexford", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-11-02", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments", "quarterly payroll and excise tax returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-tornadoes-and-flooding-in-the-state-of-michigan-various-deadlines-postponed-to-nov-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Michigan, various deadlines postponed to Nov. 2, 2026", "publisher": "IRS", "published_date": "2026-07-13", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business 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 qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Nov. 2, 2026, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "MN-2025-01", "state": "MN", "disaster_name": "Severe storms and straight-line winds, Leech Lake Band of Ojibwe", "incident_begin_date": "2025-06-21", "designation_type": "tribal", "fema_disaster_number": "4894-DR", "counties": [], "tribal_areas": [ "Leech Lake Band of Ojibwe (Leech Lake Reservation)" ], "postponed_until": "2026-02-02", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "employment tax returns", "excise tax returns", "estimated tax payments", "payroll deposits", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-straight-line-winds-in-leech-lake-band-of-ojibwe-various-deadlines-postponed-to-feb-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms and straight-line winds in Leech Lake Band of Ojibwe; various deadlines postponed to Feb. 2, 2026", "publisher": "IRS", "published_date": "2025-12-12", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business on the Leech Lake Reservation in Minnesota qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Feb. 2, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "MO-2025-01", "state": "MO", "disaster_name": "Severe storms, straight-line winds, tornadoes and flooding in Missouri", "incident_begin_date": "2025-05-16", "designation_type": "county", "fema_disaster_number": "4877-DR", "counties": [ { "name": "City of St. Louis", "fips": null }, { "name": "Scott", "fips": null }, { "name": "St. Louis", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "partnership and S corporation returns", "estate and trust income tax returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment tax returns", "certain excise tax returns", "estimated income tax payments", "quarterly payroll and excise tax deposits", "Form 5500 series returns, IRA and HSA contributions" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-provides-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-and-flooding-in-missouri-various-deadlines-postponed-to-nov-3", "title": "IRS provides tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Missouri; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-06-25", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in the City of St. Louis and in Scott and St. Louis counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "counties": [ { "name": "Scott", "fips": null }, { "name": "St. Louis", "fips": null } ], "postponed_until": "2025-11-03", "note": "Original version of this release (prior to the 6/25/2025 update) covered only Scott and St. Louis counties; the City of St. Louis was added in the update.", "citation": { "url": "https://www.irs.gov/newsroom/irs-provides-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-and-flooding-in-missouri-various-deadlines-postponed-to-nov-3", "quote_update_box": "Updated on 6/25/2025: This news release has been updated to include the City of St. Louis.", "published_date": "2025-06-25", "confidence": "medium" } } ] }, { "relief_id": "MO-2025-02", "state": "MO", "disaster_name": "Severe storms, straight-line winds, tornadoes and wildfires in Missouri", "incident_begin_date": "2025-03-14", "designation_type": "county", "fema_disaster_number": "4867-DR", "counties": [ { "name": "Bollinger", "fips": null }, { "name": "Butler", "fips": null }, { "name": "Callaway", "fips": null }, { "name": "Camden", "fips": null }, { "name": "Carter", "fips": null }, { "name": "Dunklin", "fips": null }, { "name": "Franklin", "fips": null }, { "name": "Howell", "fips": null }, { "name": "Iron", "fips": null }, { "name": "Jefferson", "fips": null }, { "name": "Madison", "fips": null }, { "name": "New Madrid", "fips": null }, { "name": "Oregon", "fips": null }, { "name": "Ozark", "fips": null }, { "name": "Perry", "fips": null }, { "name": "Phelps", "fips": null }, { "name": "Reynolds", "fips": null }, { "name": "Ripley", "fips": null }, { "name": "Scott", "fips": null }, { "name": "Shannon", "fips": null }, { "name": "St. Louis", "fips": null }, { "name": "Stoddard", "fips": null }, { "name": "Wayne", "fips": null }, { "name": "Webster", "fips": null }, { "name": "Wright", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "estimated tax payments", "IRA/HSA contributions", "payroll tax returns", "excise tax returns", "partnership returns", "S corporation returns", "corporate returns", "fiduciary returns", "tax-exempt organization returns", "casualty loss claims" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-and-wildfires-in-missouri-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and wildfires in Missouri; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-06-09", "quote_counties": "individuals and households that reside or have a business in Bollinger, Butler, Callaway, Camden, Carter, Dunklin, Franklin, Howell, Iron, Jefferson, Madison, New Madrid, Oregon, Ozark, Perry, Phelps, Reynolds, Ripley, Scott, Shannon, St. Louis, Stoddard, Wayne, Webster, and Wright counties qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "MO-2025-03", "state": "MO", "disaster_name": "Severe storms, straight-line winds, tornadoes and flooding in Missouri", "incident_begin_date": "2025-03-30", "designation_type": "county", "fema_disaster_number": "4872-DR", "counties": [ { "name": "Bollinger", "fips": null }, { "name": "Butler", "fips": null }, { "name": "Cape Girardeau", "fips": null }, { "name": "Carter", "fips": null }, { "name": "Cooper", "fips": null }, { "name": "Douglas", "fips": null }, { "name": "Dunklin", "fips": null }, { "name": "Howell", "fips": null }, { "name": "Iron", "fips": null }, { "name": "Madison", "fips": null }, { "name": "Maries", "fips": null }, { "name": "Mississippi", "fips": null }, { "name": "New Madrid", "fips": null }, { "name": "Oregon", "fips": null }, { "name": "Ozark", "fips": null }, { "name": "Pemiscot", "fips": null }, { "name": "Reynolds", "fips": null }, { "name": "Ripley", "fips": null }, { "name": "Scott", "fips": null }, { "name": "Shannon", "fips": null }, { "name": "Ste. Genevieve", "fips": null }, { "name": "Stoddard", "fips": null }, { "name": "Texas", "fips": null }, { "name": "Vernon", "fips": null }, { "name": "Washington", "fips": null }, { "name": "Wayne", "fips": null }, { "name": "Webster", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-03-30", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "business tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "estate, gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments", "Form 5500 series returns", "quarterly payroll and excise tax returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-provides-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-and-flooding-in-multiple-counties-missouri-various-deadlines-postponed-to-march-30-2026", "title": "IRS provides tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in multiple counties Missouri; various deadlines postponed to March 30, 2026", "publisher": "IRS", "published_date": "2025-11-17", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Bollinger, Butler, Cape Girardeau, Carter, Cooper, Douglas, Dunklin, Howell, Iron, Madison, Maries, Mississippi, New Madrid, Oregon, Ozark, Pemiscot, Reynolds, Ripley, Scott, Shannon, Ste. Genevieve, Stoddard, Texas, Vernon, Washington, Wayne, and Webster Counties qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until March 30, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "MS-2025-01", "state": "MS", "disaster_name": "Severe storms, straight-line winds, tornadoes and flooding in Mississippi", "incident_begin_date": "2025-03-14", "designation_type": "county", "fema_disaster_number": "4874-DR", "counties": [ { "name": "Calhoun", "fips": null }, { "name": "Carroll", "fips": null }, { "name": "Covington", "fips": null }, { "name": "Davis", "fips": null }, { "name": "Grenada", "fips": null }, { "name": "Humphreys", "fips": null }, { "name": "Issaquena", "fips": null }, { "name": "Itawamba", "fips": null }, { "name": "Jefferson Davis", "fips": null }, { "name": "Lee", "fips": null }, { "name": "Leflore", "fips": null }, { "name": "Marion", "fips": null }, { "name": "Montgomery", "fips": null }, { "name": "Pike", "fips": null }, { "name": "Prentiss", "fips": null }, { "name": "Sharkey", "fips": null }, { "name": "Smith", "fips": null }, { "name": "Walthall", "fips": null }, { "name": "Washington", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "estimated tax payments", "2024 IRA and HSA contributions", "quarterly payroll and excise tax returns", "calendar-year corporate and fiduciary returns", "tax-exempt organization returns", "partnership, S corporation, and trust returns", "estate, gift, and generation-skipping transfer tax returns", "Form 5500 series returns", "penalties on certain payroll and excise tax deposits" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-and-flooding-in-mississippi-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, and flooding in Mississippi; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-06-11", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Calhoun, Carroll, Covington, Davis, Grenada, Humphreys, Issaquena, Itawamba, Jefferson Davis, Lee, Leflore, Marion, Montgomery, Pike, Prentiss, Sharkey, Smith, Walthall, and Washington counties qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "Source sentence lists both 'Davis' and 'Jefferson Davis' as separate county names; this looks like a possible duplication/typo in the original IRS release (verified verbatim on two independent fetches), but the exact source spelling/list is preserved as-is per instructions.", "revisions": [] }, { "relief_id": "MS-2026-01", "state": "MS", "disaster_name": "Severe winter storm in Mississippi", "incident_begin_date": "2026-01-23", "designation_type": "state", "fema_disaster_number": "4899-DR", "counties": [], "tribal_areas": [], "postponed_until": "2026-06-08", "covered_obligations": [ "individual_return", "payroll_deposit", "excise_return", "estimated_payment", "estate_trust_return", "gift_gst_return", "partnership_return", "s_corp_return", "corporate_return", "employment_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns and payments", "quarterly payroll and excise tax returns", "estimated income tax payments", "estate, gift and generation-skipping transfer tax returns", "partnership returns", "S corporation returns", "corporate income tax returns", "trust returns", "employment tax returns", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-mississippi-taxpayers-impacted-by-severe-winter-storm-various-deadlines-postponed-to-june-8-2026", "title": "IRS announces tax relief for Mississippi taxpayers impacted by severe winter storm; various deadlines postponed to June 8, 2026", "publisher": "IRS", "published_date": "2026-04-14", "quote_counties": "The relief described below applies to taxpayers in ALL 82 counties in the state of Mississippi.", "quote_deadline": "These taxpayers now have until June 8, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high", "note": "Relief applies statewide to all 82 Mississippi counties; the page does not enumerate them individually, so the counties array was left empty rather than guessed." }, "revisions": [] }, { "relief_id": "MS-2026-02", "state": "MS", "disaster_name": "Severe storms, straight-line winds, tornadoes and flooding in Mississippi", "incident_begin_date": "2026-05-06", "designation_type": "county", "fema_disaster_number": "4922-DR", "counties": [ { "name": "Franklin", "fips": null }, { "name": "Lamar", "fips": null }, { "name": "Lawrence", "fips": null }, { "name": "Lincoln", "fips": null }, { "name": "Wilkinson", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-11-02", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-and-flooding-in-the-state-of-mississippi-various-deadlines-postponed-to-nov-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes and flooding in the State of Mississippi, various deadlines postponed to Nov. 2, 2026", "publisher": "IRS", "published_date": "2026-07-13", "quote_counties": "individuals and households that reside or have a business in Franklin, Lamar, Lawrence, Lincoln, and Wilkinson counties qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Nov. 2, 2026, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "MS-2026-03", "state": "MS", "disaster_name": "Tropical Storm Arthur in Mississippi", "incident_begin_date": "2026-06-18", "designation_type": "county", "fema_disaster_number": "4930-DR", "counties": [ { "name": "Covington", "fips": null }, { "name": "George", "fips": null }, { "name": "Greene", "fips": null }, { "name": "Hancock", "fips": null }, { "name": "Harrison", "fips": null }, { "name": "Pearl River", "fips": null }, { "name": "Stone", "fips": null }, { "name": "Wayne", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments", "quarterly payroll returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-tropical-storm-arthur-in-mississippi-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by Tropical Storm Arthur in Mississippi, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-07", "quote_counties": "individuals and households that reside or have a business in Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_date": null, "description": "Update box clarified that the Feb. 1, 2027 extension applies only to quarterly payroll deadlines originally due July 31, 2026 and Nov. 2, 2026, not all payroll deadlines.", "quote": "The disaster extension to February 1, 2027...only applies to the quarterly payroll deadlines originally due on July 31, 2026, and November 2, 2026." } ] }, { "relief_id": "MT-2024-02", "state": "MT", "disaster_name": "Severe storms and straight-line winds in the Crow Tribe of Montana", "incident_begin_date": "2024-08-06", "designation_type": "tribal", "fema_disaster_number": "4847-DR", "counties": [], "tribal_areas": [ "Crow Tribe of Montana (Crow Reservation, southeastern Montana)" ], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "gift_gst_return" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership and S corporation returns", "estate, gift, and generation-skipping transfer tax returns", "employment and excise tax returns", "quarterly estimated tax payments", "quarterly payroll and excise tax returns", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-storms-and-straight-line-winds-in-the-crow-tribe-of-montana-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for victims of severe storms and straight-line winds in the Crow Tribe of Montana; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-11-20", "quote_counties": "individuals and households that reside or have a business on the Crow Reservation in southeastern Montana qualify for tax relief", "quote_deadline": "these taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "MT-2026-02", "state": "MT", "disaster_name": "Severe storms and flooding in Montana", "incident_begin_date": "2025-12-10", "designation_type": "county_and_tribal", "fema_disaster_number": "3630-EM", "counties": [ { "name": "Lincoln", "fips": null }, { "name": "Sanders", "fips": null } ], "tribal_areas": [ "Blackfeet Indian Reservation" ], "postponed_until": "2026-05-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment tax returns", "excise tax returns", "estimated tax payments", "payroll deposits" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-the-state-of-montana-various-deadlines-postponed-to-may-1-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms and flooding in the State of Montana; various deadlines postponed to May 1, 2026", "publisher": "IRS", "published_date": null, "quote_counties": "Individuals and households that reside or have a business in the Blackfeet Indian Reservation, Lincoln, and Sanders counties qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until May 1, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high", "note": "Release date/dateline was not visible via the fetch tool." }, "revisions": [] }, { "relief_id": "MT-2026-03", "state": "MT", "disaster_name": "Severe winter storm and straight-line winds, Fort Peck Assiniboine and Sioux Tribes", "incident_begin_date": "2025-12-17", "designation_type": "tribal", "fema_disaster_number": "4914-DR", "counties": [], "tribal_areas": [ "Fort Peck Assiniboine and Sioux Tribes" ], "postponed_until": "2026-09-28", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "employment and certain excise tax returns", "estimated income tax payments", "payroll deposits", "estate, gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/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", "title": "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", "publisher": "IRS", "published_date": "2026-06-16", "quote_counties": "The Internal Revenue Service announced today tax relief for individuals and businesses in the Fort Peck Assiniboine and Sioux Tribes in northeastern Montana affected by a severe winter storm and straight-line winds that occurred between Dec. 17, 2025 and Dec.18, 2025.", "quote_deadline": "As a result, affected individuals and businesses will have until Sept. 28, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "MT-2026-04", "state": "MT", "disaster_name": "Severe winter storm and straight-line winds, Crow Tribe of Montana", "incident_begin_date": "2025-12-17", "designation_type": "tribal", "fema_disaster_number": "4915-DR", "counties": [], "tribal_areas": [ "Crow Tribe of Montana (Crow Reservation)" ], "postponed_until": "2026-09-28", "covered_obligations": [ "individual_return", "payroll_deposit", "employment_return", "excise_return", "estate_trust_return", "gift_gst_return", "partnership_return", "s_corp_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns and payments", "quarterly payroll and excise tax returns", "employment and excise tax returns", "estate, gift and generation-skipping transfer tax returns", "partnership and S corporation returns", "estimated income tax payments", "penalties on payroll and excise tax deposits" ], "citation": { "url": "https://www.irs.gov/newsroom/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", "title": "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", "publisher": "IRS", "published_date": "2026-06-16", "quote_counties": "individuals and households that reside or have a business in the Crow Reservation qualify for disaster tax relief", "quote_deadline": "affected individuals and businesses will have until Sept. 28, 2026, to file returns and pay any taxes", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "NC-2024-08", "state": "NC", "disaster_name": "Hurricane Helene in North Carolina", "incident_begin_date": "2024-09-25", "designation_type": "state", "fema_disaster_number": "3617-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-09-25", "covered_obligations": [ "individual_return", "corporate_return", "estimated_payment", "employment_return", "excise_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual and business tax returns", "estimated tax payments (Jan. 15, April 15)", "quarterly payroll and excise tax returns", "employment tax returns", "partnership, S corporation, and trust returns", "estate, gift, and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-helene-in-north-carolina-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Hurricane Helene in North Carolina; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "the entire state of North Carolina that were affected by Hurricane Helene", "quote_deadline": "These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "Top-level fields reflect the CURRENT state of this page: an 'Updated on 4/17/2025' box (quoted below) states the deadline was further postponed to Sept. 25, 2025, and links out to a dedicated article (captured separately in this dataset as relief_id NC-2025-01) for full details. The main body text of this specific page still literally reads 'May 1, 2025' in its original prose, which is why confidence is medium rather than high.", "revisions": [ { "postponed_until": "2025-05-01", "counties": [], "note": "Original/main-body deadline stated on this page before the 4/17/2025 update box was added.", "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-helene-in-north-carolina-various-deadlines-postponed-to-may-1-2025", "quote_update_box": "Updated on 4/17/2025: Due to the lingering effects of Hurricane Helene, the Internal Revenue Service further postponed until Sept. 25, 2025, a wide range of tax deadlines for taxpayers throughout North Carolina.", "published_date": "2024-10-01", "confidence": "high" } } ] }, { "relief_id": "NC-2025-01", "state": "NC", "disaster_name": "Further postponement of tax deadlines for Hurricane Helene recovery in North Carolina", "incident_begin_date": null, "designation_type": "state", "fema_disaster_number": "3617-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-09-25", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "IRA/HSA contributions", "estimated tax payments", "quarterly payroll and excise tax returns", "calendar-year corporate returns", "fiduciary returns", "tax-exempt organization returns (Form 990)", "extended 2023 returns (Forms 1040, 1041, 1120)", "other time-sensitive tax actions" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-further-postpones-various-tax-deadlines-to-sept-25-for-north-carolina-storm-victims", "title": "IRS further postpones various tax deadlines to Sept. 25 for North Carolina storm victims | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-04-17", "quote_counties": "This means that individuals and households that reside or have a business anywhere in North Carolina qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Sept. 25, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "This page (a further-postponement notice) does not itself state an incident begin date; it is a continuation of the same Hurricane Helene relief covered under relief_id NC-2024-08 (FEMA 3617-EM), whose incident begin date is 2024-09-25. A 4/24/2025 update box clarifies the Sept. 25, 2025 deadline also applies to other time-sensitive actions under Rev. Proc. 2018-58; this did not change scope or the deadline itself.", "revisions": [] }, { "relief_id": "ND-2025-01", "state": "ND", "disaster_name": "Severe storms and flooding, Sisseton-Wahpeton Oyate of the Lake Traverse Reservation", "incident_begin_date": "2025-06-12", "designation_type": "tribal", "fema_disaster_number": "4890-DR", "counties": [], "tribal_areas": [ "Sisseton-Wahpeton Oyate (Lake Traverse Reservation)" ], "postponed_until": "2026-02-02", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "employment tax returns", "excise tax returns", "estimated tax payments", "payroll deposits", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-sisseton-wahpeton-oyate-of-the-lake-traverse-reservation-various-deadlines-postponed-to-feb-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms and flooding in Sisseton-Wahpeton Oyate of the Lake Traverse Reservation; various deadlines postponed to Feb. 2, 2026", "publisher": "IRS", "published_date": "2025-10-29", "quote_counties": "The Internal Revenue Service announced today tax relief for individuals and businesses in the Sisseton-Wahpeton Oyate Tribal Nation affected by severe storms and flooding that began on June 12, 2025.", "quote_deadline": "These taxpayers now have until Feb.2, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high", "note": "A correction noted on 10/30/2025 fixed what appears to be a year typo in the deadline (e.g., 'Feb. 2, 2025' corrected to 'Feb. 2, 2026'); treated as a typo fix rather than a substantive scope/deadline revision, so no revisions entry was added. Deadline quote preserves the source's spacing ('Feb.2, 2026') exactly as published. This is a companion notice to SD-2025-01 for the same reservation, which spans both states." }, "revisions": [ { "revision_date": "2025-11-13", "description": "FEMA declaration number was updated on this release; the number currently shown (4890-DR) already matches the stored value, so no factual change resulted.", "quote": "Updated on 11/13/2025: The FEMA declaration number has been updated on this release." } ] }, { "relief_id": "NE-2026-03", "state": "NE", "disaster_name": "March wildfires in Nebraska", "incident_begin_date": "2026-03-12", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Morrill", "fips": null }, { "name": "Garden", "fips": null }, { "name": "Arthur", "fips": null }, { "name": "Keith", "fips": null }, { "name": "Grant", "fips": null }, { "name": "Lincoln", "fips": null }, { "name": "Dawson", "fips": null }, { "name": "Frontier", "fips": null }, { "name": "Saunders", "fips": null }, { "name": "Red Willow", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate income tax returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments", "quarterly payroll and certain excise tax returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-march-wildfires-in-nebraska-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by March wildfires in Nebraska, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-25", "quote_counties": "individuals and households that reside or have a business in Morrill, Garden, Arthur, Keith, Grant, Lincoln, Dawson, Frontier, Saunders, and Red Willow counties qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high", "note": "Page displayed a disaster declaration number formatted 'SD-0010-DR', which appears to be a state-declaration sequence number rather than a FEMA number; not populated into fema_disaster_number to avoid mislabeling." }, "revisions": [] }, { "relief_id": "NE-2026-04", "state": "NE", "disaster_name": "April wildfires in central Nebraska", "incident_begin_date": "2026-04-22", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Custer", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments", "certain time-sensitive actions per Revenue Procedure 2018-58" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-april-wildfires-in-central-nebraska-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by April wildfires in central Nebraska, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-25", "quote_counties": "individuals and households that reside or have a business in Custer County qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "NE-2026-05", "state": "NE", "disaster_name": "Severe storms in Nebraska", "incident_begin_date": "2026-05-15", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Buffalo", "fips": null }, { "name": "Fillmore", "fips": null }, { "name": "Gage", "fips": null }, { "name": "Jefferson", "fips": null }, { "name": "Nemaha", "fips": null }, { "name": "Richardson", "fips": null }, { "name": "Thayer", "fips": null }, { "name": "Thurston", "fips": null }, { "name": "Howard", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and certain excise tax returns", "estimated income tax payments" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-in-nebraska-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by severe storms in Nebraska, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-25", "quote_counties": "individuals and households that reside or have a business in Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston, and Howard counties qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "NE-2026-06", "state": "NE", "disaster_name": "May wildfires in Nebraska", "incident_begin_date": "2026-05-16", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Dawes", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate and business returns", "estate and trust income tax returns", "partnership and S corporation returns", "gift and generation-skipping transfer tax returns", "employment and excise tax returns", "estimated income tax payments", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-may-wildfires-in-nebraska-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by May wildfires in Nebraska, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-25", "quote_counties": "individuals and households that reside or have business in Dawes County qualify for tax relief. The same relief will be available to any other counties added later to the disaster area.", "quote_deadline": "affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "NE-2026-07", "state": "NE", "disaster_name": "June wildfires in Nebraska", "incident_begin_date": "2026-06-09", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Sioux", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "employment_return", "excise_return", "payroll_deposit", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "employment tax returns", "excise tax returns", "quarterly payroll returns", "estimated income tax payments" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-june-wildfires-in-nebraska-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by June wildfires in Nebraska, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-25", "quote_counties": "Following the disaster declaration issued by the State of Nebraska, individuals and households that reside or have business in Sioux County qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "NM-2024-07", "state": "NM", "disaster_name": "Severe storms and flooding in Chaves County, New Mexico", "incident_begin_date": "2024-10-19", "designation_type": "county", "fema_disaster_number": "4843-DR", "counties": [ { "name": "Chaves", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business tax returns", "estimated tax payments (Jan. 15 and April 15, 2025)", "quarterly payroll and excise tax returns (Oct. 31, 2024; Jan. 31, 2025; April 30, 2025)", "Form 5500 series returns", "time-sensitive tax actions", "casualty loss claims" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-storms-and-flooding-in-chaves-county-new-mexico-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of severe storms and flooding in Chaves County, New Mexico; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-11-13", "quote_counties": "individuals and households that reside or have a business located in Chaves County, New Mexico qualify for tax relief.", "quote_deadline": "certain deadlines falling on or after Oct. 19, 2024, and before May 1, 2025, are granted additional time to file through May 1, 2025.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "NM-2025-03", "state": "NM", "disaster_name": "Severe storms, flooding and landslides in New Mexico", "incident_begin_date": "2025-06-23", "designation_type": "county", "fema_disaster_number": "3628-EM", "counties": [ { "name": "Chaves", "fips": null }, { "name": "Doña Ana", "fips": null }, { "name": "Lincoln", "fips": null }, { "name": "Otero", "fips": null }, { "name": "Valencia", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-02-02", "covered_obligations": [ "individual_return", "estimated_payment", "payroll_deposit", "excise_return", "partnership_return", "s_corp_return", "corporate_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual and business returns", "quarterly estimated income tax payments", "quarterly payroll and excise tax returns", "partnership and S corporation 2024 returns", "corporate 2024 returns", "tax-exempt organization returns", "Form 5500 series returns", "like-kind exchanges" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-flooding-and-landslides-in-new-mexico-various-deadlines-postponed-to-feb-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, flooding, and landslides in New Mexico; various deadlines postponed to Feb 2, 2026", "publisher": "IRS", "published_date": "2025-07-16", "quote_counties": "individuals and households residing or having a business in Chaves, Doña Ana, Lincoln, Otero, and Valencia counties qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Feb. 2, 2026, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_date": "2025-08-21", "description": "Original notice covered Chaves, Lincoln, Otero, and Valencia counties (inferred by subtraction); Doña Ana County was added in this update.", "counties": [ { "name": "Chaves", "fips": null }, { "name": "Lincoln", "fips": null }, { "name": "Otero", "fips": null }, { "name": "Valencia", "fips": null } ], "quote": "This news release has been updated to include Doña Ana County." } ] }, { "relief_id": "NMI-2026-01", "state": "MP", "disaster_name": "Super Typhoon Sinlaku in the Commonwealth of the Northern Mariana Islands", "incident_begin_date": "2026-04-11", "designation_type": "state", "fema_disaster_number": "4910-DR", "counties": [ { "name": "Northern Islands", "fips": null }, { "name": "Rota", "fips": null }, { "name": "Saipan", "fips": null }, { "name": "Tinian", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-11-02", "covered_obligations": [ "individual_return", "payroll_deposit", "excise_return", "estimated_payment", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "employment_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns and payments", "quarterly payroll and excise tax returns", "estimated income tax payments", "partnership returns", "S corporation returns", "estate and trust returns", "gift and generation-skipping transfer tax returns", "employment and excise tax returns", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/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", "title": "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", "publisher": "IRS", "published_date": "2026-05-04", "quote_counties": "individuals and households affected by Super Typhoon Sinlaku that reside or have a business in the Northern Islands, Rota, Saipan and Tinian qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Nov. 2, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "NMI-2026-02", "state": "MP", "disaster_name": "Super Typhoon Bavi in the Northern Mariana Islands", "incident_begin_date": "2026-07-04", "designation_type": "state", "fema_disaster_number": "4931-DR", "counties": [ { "name": "Rota", "fips": null }, { "name": "Saipan", "fips": null }, { "name": "Tinian", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and certain excise tax returns", "estimated income tax payments", "quarterly payroll tax returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-super-typhoon-bavi-in-the-northern-mariana-islands-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by Super Typhoon Bavi in the Northern Mariana Islands, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-07", "quote_counties": "individuals and households that reside or have a business on the islands of Rota, Saipan and Tinian qualify for tax relief", "quote_deadline": "These taxpayers now have until Feb. 1, 2027, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_date": "2026-08-21", "description": "Update clarified that the Feb. 1, 2027 extension applies only to certain quarterly payroll deadlines, not all payroll obligations; overall postponed_until date and covered area were not changed.", "quote": "The disaster extension to February 1, 2027...only applies to the quarterly payroll deadlines originally due on July 31, 2026, and November 2, 2026." } ] }, { "relief_id": "NY-2024-08", "state": "NY", "disaster_name": "Severe storms and flooding in New York", "incident_begin_date": "2024-08-18", "designation_type": "county", "fema_disaster_number": "3613-EM", "counties": [ { "name": "Suffolk", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estimated_payment", "employment_return", "excise_return", "payroll_deposit" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership and S corporation returns", "estimated quarterly tax payments", "payroll and excise tax returns", "employment tax returns", "casualty loss claims", "penalties on deposits due Aug. 18-Sept. 3, 2024, waived if made by Sept. 3, 2024" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-new-york-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for taxpayers impacted by severe storms and flooding in New York; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-09-10", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Suffolk County qualify for tax relief.", "quote_deadline": "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "A 10/4/2024 update box corrected the stated due dates for payroll/excise tax deposits; it does not change the county scope or the Feb. 3, 2025 filing deadline, so no revision entry was created.", "revisions": [] }, { "relief_id": "NY-2024-13", "state": "NY", "disaster_name": "Severe storms and flooding in the Saint Regis Mohawk Tribe", "incident_begin_date": "2024-08-08", "designation_type": "tribal", "fema_disaster_number": "4818-DR", "counties": [], "tribal_areas": [ "Saint Regis Mohawk Tribe (Saint Regis Mohawk Reservation, Upstate New York)" ], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business tax returns", "estimated tax payments", "payroll and excise tax returns", "partnership and S corporation returns", "corporate returns", "estate and trust returns", "employment tax returns", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-storms-and-flooding-in-the-saint-regis-mohawk-tribe-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for victims of severe storms and flooding in the Saint Regis Mohawk Tribe; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-11-12", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business on the Saint Regis Mohawk Reservation in Upstate New York qualify for tax relief.", "quote_deadline": "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "OK-2025-02", "state": "OK", "disaster_name": "Wildfires and straight-line winds in Oklahoma", "incident_begin_date": "2025-03-14", "designation_type": "county", "fema_disaster_number": "4866-DR", "counties": [ { "name": "Cleveland", "fips": null }, { "name": "Creek", "fips": null }, { "name": "Lincoln", "fips": null }, { "name": "Oklahoma", "fips": null }, { "name": "Pawnee", "fips": null }, { "name": "Payne", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "estimated tax payments", "IRA and health savings account contributions", "payroll and excise tax returns", "partnership returns", "S corporation returns", "corporation returns", "fiduciary returns", "tax-exempt organization returns", "employment and excise tax deposits (penalty abatement for deposits made by March 31, 2025)" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-wildfires-and-straight-line-winds-in-oklahoma-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for taxpayers impacted by wildfires and straight-line winds in Oklahoma; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-06-09", "quote_counties": "individuals and households that reside or have a business in Cleveland, Creek, Lincoln, Oklahoma, Pawnee, and Payne counties qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "PA-2024-02", "state": "PA", "disaster_name": "Tropical Storm Debby in Pennsylvania", "incident_begin_date": "2024-08-09", "designation_type": "county", "fema_disaster_number": "4815-DR", "counties": [ { "name": "Cambria", "fips": null }, { "name": "Cameron", "fips": null }, { "name": "Clearfield", "fips": null }, { "name": "Elk", "fips": null }, { "name": "Indiana", "fips": null }, { "name": "Lycoming", "fips": null }, { "name": "Potter", "fips": null }, { "name": "Sullivan", "fips": null }, { "name": "Susquehanna", "fips": null }, { "name": "Tioga", "fips": null }, { "name": "Union", "fips": null }, { "name": "Wayne", "fips": null }, { "name": "Wyoming", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "estimated_payment", "employment_return", "excise_return", "partnership_return", "s_corp_return", "corporate_return", "estate_trust_return" ], "covered_obligations_detail": [ "federal individual and business tax returns", "estimated tax payments", "payroll and excise tax returns", "partnership, S corporation, and corporate returns", "estate and trust returns", "employment tax returns", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-tropical-storm-debby-victims-in-pennsylvania-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for Tropical Storm Debby victims in Pennsylvania; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-09-18", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Cambria, Cameron, Elk, Indiana, Lycoming, Potter, Sullivan, Susquehanna, Tioga, Union, Wayne, and Wyoming counties qualify for tax relief. [Update box:] Updated on 11/12/2024: This news release has been updated to include Cambria, Cameron, Clearfield, Elk, Indiana, Sullivan, Susquehanna, Wayne, and Wyoming counties.", "quote_deadline": "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-17", "confidence": "high", "note": "Verified 2026-09-18: the update box's partial re-listing (omitting Lycoming, Potter, Tioga, Union) is additive phrasing (\"updated to include\"), not a replacement list — those four counties were never said to be removed. 13 counties total (original 12 + Clearfield) confirmed correct. Resolved by human review, not guessed." }, "revisions": [ { "note": "Superseded by citation.note on the main record — this update was additive, not a scope reduction.", "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-tropical-storm-debby-victims-in-pennsylvania-various-deadlines-postponed-to-feb-3-2025", "quote_update_box": "Updated on 11/12/2024: This news release has been updated to include Cambria, Cameron, Clearfield, Elk, Indiana, Sullivan, Susquehanna, Wayne, and Wyoming counties", "published_date": "2024-11-12", "confidence": "low" } } ] }, { "relief_id": "SC-2024-08", "state": "SC", "disaster_name": "Hurricane Helene in South Carolina", "incident_begin_date": "2024-09-25", "designation_type": "state", "fema_disaster_number": "3619-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business income tax returns", "estate and trust returns", "partnership and S corporation returns", "employment and excise tax returns", "quarterly estimated tax payments", "quarterly payroll and excise tax returns", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-hurricane-helene-in-south-carolina-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Hurricane Helene in South Carolina; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in all 46 counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "A 4/24/2025 update box describes a since-corrected IRS programming error that caused erroneous penalty assessments for some taxpayers in the covered area (with automatic refunds issued); this operational correction does not change the statewide scope or the May 1, 2025 deadline, so no revision entry was created.", "revisions": [] }, { "relief_id": "SD-2024-14", "state": "SD", "disaster_name": "Severe storms, straight-line winds and flooding in the Cheyenne River Sioux Tribe", "incident_begin_date": "2024-07-13", "designation_type": "tribal", "fema_disaster_number": "4842-DR", "counties": [], "tribal_areas": [ "Cheyenne River Sioux Tribe (Cheyenne River Reservation, South Dakota)" ], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "partnership returns", "S corporation returns", "estate and trust returns", "gift and generation-skipping transfer tax returns", "employment tax returns", "excise tax returns", "estimated tax payments", "payroll and excise tax deposits", "casualty loss claims" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-storms-straight-line-winds-and-flooding-in-the-cheyenne-river-sioux-tribe-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for victims of severe storms, straight-line winds and flooding in the Cheyenne River Sioux Tribe; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-11-12", "quote_counties": "individuals and households that reside or have a business on the Cheyenne River Reservation in South Dakota qualify for tax relief.", "quote_deadline": "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "SD-2025-01", "state": "SD", "disaster_name": "Severe storms and flooding, Sisseton-Wahpeton Oyate (Lake Traverse Reservation)", "incident_begin_date": "2025-06-12", "designation_type": "tribal", "fema_disaster_number": "4890-DR", "counties": [], "tribal_areas": [ "Sisseton-Wahpeton Oyate (Lake Traverse Reservation)" ], "postponed_until": "2026-02-02", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "estate, gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and excise tax returns", "estimated income tax payments" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-sisseton-wahpeton-oyate-located-in-lake-traverse-reservation-various-deadlines-postponed-to-feb-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms and flooding in Sisseton-Wahpeton Oyate located in Lake Traverse Reservation; various deadlines postponed to Feb. 2, 2026", "publisher": "IRS", "published_date": "2025-10-29", "quote_counties": "The Internal Revenue Service announced today tax relief for individuals and businesses in the Sisseton-Wahpeton Oyate Tribal Nation affected by severe storms and flooding that began on June 12, 2025.", "quote_deadline": "These taxpayers now have until Feb. 2, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high", "note": "Verified 2026-09-18: quote_deadline spacing corrected from a likely fetch-tool artifact (\"Feb.2, 2026\") to the confirmed live wording (\"Feb. 2, 2026\"), reproduced identically across two independent fetches. Prior note about a 10/30/2025 year-typo correction still applies and is retained in spirit, not repeated verbatim here." }, "revisions": [ { "revision_date": "2025-11-13", "description": "FEMA declaration number was updated on this release; the number currently shown (4890-DR) already matches the stored value, so no factual change resulted.", "quote": "Updated on 11/13/2025: The FEMA declaration number has been updated on this release." } ] }, { "relief_id": "SD-2026-02", "relief_id_resolution": "IRS index page listed this as SD-2026-05; the notice page's own body text confirms SD-2026-02. Treating the in-page ID as authoritative since it's the primary source.", "state": "SD", "disaster_name": "Severe storms, straight-line winds and flooding in the Oglala Sioux Tribe", "incident_begin_date": "2026-06-02", "designation_type": "tribal", "fema_disaster_number": "4941-DR", "counties": [], "tribal_areas": [ "Oglala Sioux Tribe" ], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "gift_gst_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate and business tax returns", "estate, gift, and generation-skipping transfer tax returns", "partnership and S corporation returns", "employment and certain excise tax returns", "estimated income tax payments", "quarterly payroll tax returns" ], "covered_obligations_exclusions": [ "information returns (W-2, 1099 series)", "employment/excise tax deposits (penalties waived for deposits due Jun 2-17, 2026 if deposited by 2026-06-17)" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-and-flooding-in-the-oglala-sioux-tribe-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, and flooding in the Oglala Sioux Tribe, various deadlines postponed to Feb. 1, 2027 | Internal Revenue Service", "publisher": "IRS", "published_date": "2026-09-10", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in the Oglala Sioux Tribe qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "TN-2024-01", "state": "TN", "disaster_name": "Tropical Storm Helene in Tennessee", "incident_begin_date": "2024-09-26", "designation_type": "county", "fema_disaster_number": "4832-DR", "counties": [ { "name": "Carter", "fips": null }, { "name": "Claiborne", "fips": null }, { "name": "Cocke", "fips": null }, { "name": "Grainger", "fips": null }, { "name": "Greene", "fips": null }, { "name": "Hamblen", "fips": null }, { "name": "Hancock", "fips": null }, { "name": "Hawkins", "fips": null }, { "name": "Jefferson", "fips": null }, { "name": "Johnson", "fips": null }, { "name": "Sevier", "fips": null }, { "name": "Sullivan", "fips": null }, { "name": "Unicoi", "fips": null }, { "name": "Washington", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership and S corporation returns", "estate, gift, and generation-skipping transfer tax returns", "employment and excise tax returns", "quarterly estimated tax payments", "payroll tax returns", "Form 5500 series returns", "other time-sensitive tax actions" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-tropical-storm-helene-in-tennessee-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Tropical Storm Helene in Tennessee; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi and Washington counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until May 1, 2025, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "counties": [ { "name": "Carter", "fips": null }, { "name": "Cocke", "fips": null }, { "name": "Greene", "fips": null }, { "name": "Hamblen", "fips": null }, { "name": "Hawkins", "fips": null }, { "name": "Johnson", "fips": null }, { "name": "Unicoi", "fips": null }, { "name": "Washington", "fips": null } ], "postponed_until": "2025-05-01", "note": "Original release (prior to 11/5/2024) covered these 8 counties; the update added Claiborne, Grainger, Hancock, Jefferson, Sevier and Sullivan (6 more), bringing the total to 14.", "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-tropical-storm-helene-in-tennessee-various-deadlines-postponed-to-may-1-2025", "quote_update_box": "Updated on 11/5/2024: This news release has been updated to include Claiborne, Grainger, Hancock, Jefferson, Sevier and Sullivan counties.", "published_date": "2024-11-05", "confidence": "high" } } ] }, { "relief_id": "TN-2025-02", "state": "TN", "disaster_name": "Severe storms, straight-line winds, tornadoes and flooding in Tennessee", "incident_begin_date": "2025-04-02", "designation_type": "state", "fema_disaster_number": "3625-EM", "counties": [], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns and payments", "IRA and HSA contributions", "estimated tax payments (April 15, June 16, September 15)", "quarterly payroll and excise tax returns", "corporation and fiduciary returns", "tax-exempt organization returns", "partnership returns", "S corporation returns", "estate, gift, and generation-skipping transfer tax returns", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-tennessee-storm-victims-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for Tennessee storm victims; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-04-14", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in the entire State of Tennessee qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "TN-2026-01", "state": "TN", "disaster_name": "Winter Storm Fern", "incident_begin_date": "2026-01-22", "designation_type": "state", "fema_disaster_number": null, "counties_scope": "statewide_all_95_counties", "counties": [], "counties_note": "Expanded to all 95 Tennessee counties per the 4/15/2026 update. Individual county FIPS list not yet built — the update notice names the scope as 'all 95 counties' rather than listing them, so populating counties[] with FIPS codes is a manual task (join against the standard TN county list), not something to infer from this page.", "postponed_until": "2026-06-08", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns and payments", "corporate, estate, and trust income tax returns", "partnership and S corporation returns", "employment and excise tax returns", "estimated income tax payments", "quarterly payroll tax returns (due Feb. 2 and Apr. 30, 2026)", "penalty abatement on payroll and excise deposits" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-winter-storm-fern-in-tennessee-various-deadlines-postponed-to-may-22-2026", "title": "IRS announces tax relief for taxpayers impacted by Winter Storm Fern in Tennessee; various deadlines postponed to May 22, 2026 | Internal Revenue Service", "title_note": "The page title still says 'postponed to May 22, 2026' even after the 4/15/2026 amendment — IRS edited the page body in place without changing the URL/title. Cosmetic, but worth knowing so it doesn't look like a mismatch.", "publisher": "IRS", "published_date": "2026-04-15", "quote_counties": "Updated on 4/15/2026: The relief described below has been expanded to taxpayers in ALL 95 counties in the state of Tennessee.", "quote_deadline": "Tennessee taxpayers now have until June 8, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_label": "original, pre-4/15/2026 amendment", "counties": [ { "name": "Cheatham", "fips": null }, { "name": "Chester", "fips": null }, { "name": "Clay", "fips": null }, { "name": "Davidson", "fips": null }, { "name": "Decatur", "fips": null }, { "name": "Dickson", "fips": null }, { "name": "Hardeman", "fips": null }, { "name": "Hardin", "fips": null }, { "name": "Henderson", "fips": null }, { "name": "Hickman", "fips": null }, { "name": "Lawrence", "fips": null }, { "name": "Lewis", "fips": null }, { "name": "Macon", "fips": null }, { "name": "Maury", "fips": null }, { "name": "McNairy", "fips": null }, { "name": "Perry", "fips": null }, { "name": "Robertson", "fips": null }, { "name": "Rutherford", "fips": null }, { "name": "Summer", "fips": null }, { "name": "Trousdale", "fips": null }, { "name": "Wayne", "fips": null }, { "name": "Williamson", "fips": null }, { "name": "Wilson", "fips": null } ], "counties_name_flag": "Source lists 'Summer' county — Tennessee's actual county is 'Sumner'. Likely an IRS typo, but keep verbatim in the quote and flag for human judgment on whether to correct the structured field.", "postponed_until": "2026-05-22", "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-winter-storm-fern-in-tennessee-various-deadlines-postponed-to-may-22-2026", "title": "IRS announces tax relief for taxpayers impacted by Winter Storm Fern in Tennessee; various deadlines postponed to May 22, 2026 | Internal Revenue Service", "publisher": "IRS", "published_date": "2026-04-03", "quote_counties": "Following the disaster declaration issued by the State of Tennessee, individuals and households that reside or have a business in Cheatham, Chester, Clay, Davidson, Decatur, Dickson, Hardeman, Hardin, Henderson, Hickman, Lawrence, Lewis, Macon, Maury, McNairy, Perry, Robertson, Rutherford, Summer, Trousdale, Wayne, Williamson and Wilson counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until May 22, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-17", "confidence": "high" } } ], "tribal_areas": [] }, { "relief_id": "TX-2025-03", "state": "TX", "disaster_name": "Severe storms and flooding in Texas", "incident_begin_date": "2025-03-26", "designation_type": "county", "fema_disaster_number": "4871-DR", "counties": [ { "name": "Cameron", "fips": null }, { "name": "Hidalgo", "fips": null }, { "name": "Starr", "fips": null }, { "name": "Willacy", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "estimated tax payments", "IRA and HSA contributions", "payroll tax returns", "excise tax returns", "corporate returns", "fiduciary returns", "tax-exempt organization returns", "partnership returns", "S corporation returns", "estate, gift, and generation-skipping transfer tax returns", "Form 5500 series returns", "like-kind exchange deadlines" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-texas-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for taxpayers impacted by severe storms and flooding in Texas; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-06-10", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Cameron, Hidalgo, Starr, and Willacy counties qualify for tax relief.", "quote_deadline": "As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "TX-2025-04", "state": "TX", "disaster_name": "Severe storms, straight-line winds and flooding in Texas", "incident_begin_date": "2025-07-02", "designation_type": "county", "fema_disaster_number": "4879-DR", "counties": [ { "name": "Burnet", "fips": null }, { "name": "Coke", "fips": null }, { "name": "Concho", "fips": null }, { "name": "Edwards", "fips": null }, { "name": "Hamilton", "fips": null }, { "name": "Kendall", "fips": null }, { "name": "Kerr", "fips": null }, { "name": "Kimble", "fips": null }, { "name": "Lampasas", "fips": null }, { "name": "Llano", "fips": null }, { "name": "Mason", "fips": null }, { "name": "McCulloch", "fips": null }, { "name": "Menard", "fips": null }, { "name": "Real", "fips": null }, { "name": "Reeves", "fips": null }, { "name": "San Saba", "fips": null }, { "name": "Schleicher", "fips": null }, { "name": "Sutton", "fips": null }, { "name": "Tom Green", "fips": null }, { "name": "Travis", "fips": null }, { "name": "Uvalde", "fips": null }, { "name": "Williamson", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-02-02", "covered_obligations": [ "individual_return", "exempt_org_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual returns", "business returns", "tax-exempt organization returns", "partnership returns", "S corporation returns", "estate and trust returns", "gift and generation-skipping transfer tax returns", "employment tax returns", "excise tax returns", "quarterly estimated income tax payments", "quarterly payroll returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-and-flooding-in-texas-various-deadlines-postponed-to-feb-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds and flooding in Texas; various deadlines postponed to Feb. 2, 2026", "publisher": "IRS", "published_date": "2025-07-09", "quote_counties": "individuals and households residing or having a business in Burnet, Coke, Concho, Edwards, Hamilton, Kendall, Kerr, Kimble, Lampasas, Llano, Mason, McCulloch, Menard, Real, Reeves, San Saba, Schleicher, Sutton, Tom Green, Travis, Uvalde, and Williamson Counties qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Feb. 2, 2026, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_date": "2025-08-07", "description": "Original notice covered 15 counties (inferred by subtraction): Burnet, Coke, Concho, Hamilton, Kendall, Kerr, Kimble, Llano, Mason, McCulloch, Menard, San Saba, Tom Green, Travis, and Williamson; Edwards, Lampasas, Real, Reeves, Schleicher, and Sutton counties were added in this update.", "counties": [ { "name": "Burnet", "fips": null }, { "name": "Coke", "fips": null }, { "name": "Concho", "fips": null }, { "name": "Hamilton", "fips": null }, { "name": "Kendall", "fips": null }, { "name": "Kerr", "fips": null }, { "name": "Kimble", "fips": null }, { "name": "Llano", "fips": null }, { "name": "Mason", "fips": null }, { "name": "McCulloch", "fips": null }, { "name": "Menard", "fips": null }, { "name": "San Saba", "fips": null }, { "name": "Tom Green", "fips": null }, { "name": "Travis", "fips": null }, { "name": "Williamson", "fips": null } ], "quote": "Updated on 8/7/2025: This news release has been updated to include Edwards, Lampasas, Real, Reeves, Schleicher, and Sutton counties." }, { "revision_date": "2025-08-28", "description": "Uvalde County added.", "quote": "Updated on 8/28/2025: This news release has been updated to include Uvalde County." } ] }, { "relief_id": "VA-2024-01", "state": "VA", "disaster_name": "Post-Tropical Cyclone Helene in Virginia", "incident_begin_date": "2024-09-25", "designation_type": "county", "fema_disaster_number": "3621-EM", "counties": [ { "name": "Albemarle", "fips": null }, { "name": "Appomattox", "fips": null }, { "name": "Bedford", "fips": null }, { "name": "Bland", "fips": null }, { "name": "Botetourt", "fips": null }, { "name": "City of Bristol", "fips": null }, { "name": "Buchanan", "fips": null }, { "name": "Buckingham", "fips": null }, { "name": "Carroll", "fips": null }, { "name": "Charlotte", "fips": null }, { "name": "City of Covington", "fips": null }, { "name": "Craig", "fips": null }, { "name": "City of Danville", "fips": null }, { "name": "Dickenson", "fips": null }, { "name": "Floyd", "fips": null }, { "name": "City of Galax", "fips": null }, { "name": "Giles", "fips": null }, { "name": "Grayson", "fips": null }, { "name": "Greene", "fips": null }, { "name": "Lee", "fips": null }, { "name": "Madison", "fips": null }, { "name": "Montgomery", "fips": null }, { "name": "Nelson", "fips": null }, { "name": "City of Norton", "fips": null }, { "name": "Patrick", "fips": null }, { "name": "Pittsylvania", "fips": null }, { "name": "Pulaski", "fips": null }, { "name": "City of Radford", "fips": null }, { "name": "City of Roanoke", "fips": null }, { "name": "Russell", "fips": null }, { "name": "Scott", "fips": null }, { "name": "Smyth", "fips": null }, { "name": "Tazewell", "fips": null }, { "name": "Washington", "fips": null }, { "name": "Wise", "fips": null }, { "name": "Wythe", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual/corporate income tax returns", "partnership and S corporation returns", "estate, gift, and generation-skipping transfer tax returns", "tax-exempt organization returns", "employment and excise tax returns", "estimated tax payments", "payroll tax returns", "Form 5500 retirement plan returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-post-tropical-cyclone-helene-in-virginia-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Post-tropical Cyclone Helene in Virginia; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-01", "quote_counties": "individuals and households that reside or have a business in City of Albemarle, Appomattox, Bedford, Bland, Botetourt, Bristol City, Buchanan, Buckingham, Carroll, Charlotte, Covington City, Craig, Danville City, Dickenson, Floyd, Galax, Giles, Grayson, Greene, Lee, Madison, Montgomery, Nelson, Norton City, Patrick, Pittsylvania, Pulaski, Radford City, Roanoke City, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties qualify for tax relief.", "quote_deadline": "individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "notes": "This notice was amended in three successive stages (10/2/2024, 10/21/2024, 10/29/2024), each progressively adding counties/cities. The county list above and the quote_counties reflect the current/final state. Confidence is medium because the original and intermediate versions were reconstructed from the update boxes' additive wording rather than read directly as separately archived page snapshots.", "revisions": [ { "stage": "original (as first published, before the 10/2/2024 update)", "counties": [ { "name": "City of Galax", "fips": null }, { "name": "Grayson", "fips": null }, { "name": "Smyth", "fips": null }, { "name": "Tazewell", "fips": null }, { "name": "Washington", "fips": null }, { "name": "Wise", "fips": null }, { "name": "Wythe", "fips": null } ], "postponed_until": "2025-05-01", "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-post-tropical-cyclone-helene-in-virginia-various-deadlines-postponed-to-may-1-2025", "published_date": "2024-10-01", "confidence": "medium" } }, { "stage": "update 10/2/2024", "counties_added": [ "Bedford", "Bland", "Buchanan", "Carroll", "Craig", "Dickenson", "Giles", "Montgomery", "Pittsylvania", "Pulaski", "City of Radford", "Russell", "Scott", "City of Bristol", "City of Covington", "City of Danville", "City of Norton" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-post-tropical-cyclone-helene-in-virginia-various-deadlines-postponed-to-may-1-2025", "quote_update_box": "This news release has been updated to include Bedford, Bland, Buchanan, Carroll, Craig, Dickenson, Giles, Montgomery, Pittsylvania, Pulaski, Radford, Russell and Scott counties, as well as Bristol City, Covington City, Danville City, and Norton City.", "published_date": "2024-10-02", "confidence": "high" } }, { "stage": "update 10/21/2024", "counties_added": [ "Lee" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-post-tropical-cyclone-helene-in-virginia-various-deadlines-postponed-to-may-1-2025", "quote_update_box": "This news release has been updated to include Lee County.", "published_date": "2024-10-21", "confidence": "high" } }, { "stage": "update 10/29/2024", "counties_added": [ "Albemarle", "Appomattox", "Botetourt", "Buckingham", "Charlotte", "Floyd", "Greene", "Madison", "Nelson", "Patrick", "City of Roanoke" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-post-tropical-cyclone-helene-in-virginia-various-deadlines-postponed-to-may-1-2025", "quote_update_box": "This news release has been updated to include Albemarle, Appomattox, Botetourt, Buckingham, Charlotte, Floyd, Greene, Madison, Nelson, and Patrick counties, as well as Roanoke City.", "published_date": "2024-10-29", "confidence": "high" } } ] }, { "relief_id": "VA-2025-03", "state": "VA", "disaster_name": "Severe winter storms and flooding in Virginia", "incident_begin_date": "2025-02-10", "designation_type": "county", "fema_disaster_number": "4863-DR", "counties": [ { "name": "Amelia", "fips": null }, { "name": "Appomattox", "fips": null }, { "name": "Bedford", "fips": null }, { "name": "Bland", "fips": null }, { "name": "Botetourt", "fips": null }, { "name": "City of Bristol", "fips": null }, { "name": "Buchanan", "fips": null }, { "name": "Buckingham", "fips": null }, { "name": "Campbell", "fips": null }, { "name": "Carroll", "fips": null }, { "name": "Charlotte", "fips": null }, { "name": "Craig", "fips": null }, { "name": "Cumberland", "fips": null }, { "name": "Dickenson", "fips": null }, { "name": "Floyd", "fips": null }, { "name": "Franklin", "fips": null }, { "name": "Giles", "fips": null }, { "name": "Grayson", "fips": null }, { "name": "Halifax", "fips": null }, { "name": "Lee", "fips": null }, { "name": "Lunenburg", "fips": null }, { "name": "Montgomery", "fips": null }, { "name": "Nottoway", "fips": null }, { "name": "Page", "fips": null }, { "name": "Pittsylvania", "fips": null }, { "name": "Powhatan", "fips": null }, { "name": "Prince Edward", "fips": null }, { "name": "Pulaski", "fips": null }, { "name": "Rockingham", "fips": null }, { "name": "Russell", "fips": null }, { "name": "Scott", "fips": null }, { "name": "Smyth", "fips": null }, { "name": "Tazewell", "fips": null }, { "name": "Washington", "fips": null }, { "name": "Wise", "fips": null }, { "name": "Wythe", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-11-03", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "estimated tax payments", "IRA/HSA contributions", "payroll tax returns", "excise tax returns", "partnership returns", "S corporation returns", "corporation returns", "fiduciary/estate/trust returns", "gift and generation-skipping transfer tax returns", "exempt organization returns", "Form 5500 series returns", "like-kind exchanges", "payroll and excise tax deposits (penalties abated if made by Feb. 25, 2025)" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-winter-storms-and-flooding-in-virginia-various-deadlines-postponed-to-nov-3", "title": "IRS announces tax relief for taxpayers impacted by severe winter storms and flooding in Virginia; various deadlines postponed to Nov. 3 | Internal Revenue Service", "publisher": "IRS", "published_date": "2025-04-30", "quote_counties": "individuals and households that reside or have a business in Amelia, Appomattox, Bedford, Bland, and Botetourt counties; the City of Bristol; and Buchanan, Buckingham, Campbell, Carroll, Charlotte, Craig, Cumberland, Dickenson, Floyd, Franklin, Giles, Grayson, Halifax, Lee, Lunenburg, Montgomery, Nottoway, Page, Pittsylvania, Powhatan, Prince Edward, Pulaski, Rockingham, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe Counties", "quote_deadline": "affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WA-2024-09", "state": "WA", "disaster_name": "Wildfires in the Confederated Tribes and Bands of the Yakama Nation, Washington", "incident_begin_date": "2024-06-22", "designation_type": "tribal", "fema_disaster_number": "4823-DR", "counties": [], "tribal_areas": [ "Confederated Tribes and Bands of the Yakama Nation (Washington)" ], "postponed_until": "2025-02-03", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual and business income tax returns", "partnership and S corporation returns", "estate and trust returns", "gift and generation-skipping transfer tax returns", "employment tax returns", "excise tax returns", "quarterly estimated tax payments", "quarterly payroll and excise tax returns", "penalty abatement for deposits" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-wildfire-victims-in-parts-of-washington-various-deadlines-postponed-to-feb-3-2025", "title": "IRS announces tax relief for wildfire victims in parts of Washington; various deadlines postponed to Feb. 3, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-10-03", "quote_counties": "individuals and businesses in the Confederated Tribes and Bands of the Yakama Nation in Washington State", "quote_deadline": "these taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WA-2025-03", "state": "WA", "disaster_name": "Severe storms, straight-line winds, flooding, landslides and mudslides in Washington", "incident_begin_date": "2025-12-09", "designation_type": "county_and_tribal", "fema_disaster_number": "3629-EM", "counties": [ { "name": "Asotin", "fips": null }, { "name": "Benton", "fips": null }, { "name": "Chelan", "fips": null }, { "name": "Clallam", "fips": null }, { "name": "Clark", "fips": null }, { "name": "Cowlitz", "fips": null }, { "name": "Garfield", "fips": null }, { "name": "Grays Harbor", "fips": null }, { "name": "Jefferson", "fips": null }, { "name": "King", "fips": null }, { "name": "Kittitas", "fips": null }, { "name": "Klickitat", "fips": null }, { "name": "Lewis", "fips": null }, { "name": "Mason", "fips": null }, { "name": "Pacific", "fips": null }, { "name": "Pend Oreille", "fips": null }, { "name": "Pierce", "fips": null }, { "name": "Samish", "fips": null }, { "name": "Skagit", "fips": null }, { "name": "Skamania", "fips": null }, { "name": "Snohomish", "fips": null }, { "name": "Thurston", "fips": null }, { "name": "Wahkiakum", "fips": null }, { "name": "Whatcom", "fips": null }, { "name": "Yakima", "fips": null } ], "tribal_areas": [ "Confederated Tribes and Bands of the Yakama Nation", "Confederated Tribes of the Chehalis Reservation", "Cowlitz Indian Tribe", "Hoh Indian Tribe", "Jamestown S'klallam Tribe", "Kalispel Tribe of Indians", "Lower Elwha Klallam Tribe", "Lummi Nation", "Makah Tribe", "Muckleshoot Indian Tribe", "Nisqually Indian Tribe", "Nooksack Indian Tribe", "Puyallup Tribe", "Quileute Tribe", "Quinault Indian Nation", "Samish Indian Nation", "Sauk-Suiattle Indian Tribe", "Shoalwater Bay Indian Tribe", "Skokomish Indian Tribe", "Snoqualmie Indian Tribe", "Squaxin Island Tribe", "Stillaguamish Tribe of Indians", "Swinomish Indian Tribal Community", "Tulalip Tribes", "Upper Skagit Indian Tribe" ], "postponed_until": "2026-08-05", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust returns", "partnership returns", "S corporation returns", "employment tax returns", "excise tax returns", "estimated tax payments", "payroll deposits", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-flooding-landslides-and-mudslides-in-the-state-of-washington-various-deadlines-postponed-to-may-1-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, landslides and mudslides in the State of Washington; various deadlines postponed to May 1, 2026", "publisher": "IRS", "published_date": null, "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Samish, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima counties qualify for tax relief. [Update box:] Counties: Asotin, Clark, Cowlitz, Garfield, Klickitat, Pacific, Pend Oreille, Skamania and Wahkiakum. Tribal Nations: Confederated Tribes and Bands of the Yakama Nation, Confederated Tribes of the Chehalis Reservation, Cowlitz Indian Tribe, Hoh Indian Tribe, Jamestown S'klallam Tribe, Kalispel Tribe of Indians, Lower Elwha Klallam Tribe, Lummi Nation, Makah Tribe, Muckleshoot Indian Tribe, Nisqually Indian Tribe, Nooksack Indian Tribe, Puyallup Tribe, Quileute Tribe, Quinault Indian Nation, Samish Indian Nation, Sauk-Suiattle Indian Tribe, Shoalwater Bay Indian Tribe, Skokomish Indian Tribe, Snoqualmie Indian Tribe, Squaxin Island Tribe, Stillaguamish Tribe of Indians, Swinomish Indian Tribal Community, Tulalip Tribes, and Upper Skagit Indian Tribe.", "quote_deadline": "Updated 5/1/26: This news release has been updated to change the filing and payment deadlines from May 1, 2026, to Aug. 5, 2026. In addition, the following counties and tribal nations throughout the region now qualify for the relief.", "last_verified": "2026-09-17", "confidence": "medium", "note": "Verified 2026-09-17: both original-list and addition-list quotes now captured verbatim (concatenated, not a single continuous sentence since the source itself presents them as two separate statements). DISCREPANCY FOUND, not resolved: \"Wahkiakum\" county appears in both the original list and the addition (\"newly qualifying\") list, which is internally inconsistent on the source page itself. Left at medium confidence pending a human decision on how to treat Wahkiakum. Published/dateline date still not visible on the page." }, "revisions": [ { "postponed_until": "2026-05-01", "description": "Original notice (before the 5/1/2026 update) covered a smaller set of counties and no tribal nations; the update expanded scope to add Asotin, Clark, Cowlitz, Garfield, Klickitat, Pacific, Pend Oreille, and Skamania counties plus 25 tribal nations, and extended the deadline from May 1, 2026 to Aug. 5, 2026.", "counties": [ { "name": "Benton", "fips": null }, { "name": "Chelan", "fips": null }, { "name": "Clallam", "fips": null }, { "name": "Grays Harbor", "fips": null }, { "name": "Jefferson", "fips": null }, { "name": "King", "fips": null }, { "name": "Kittitas", "fips": null }, { "name": "Lewis", "fips": null }, { "name": "Mason", "fips": null }, { "name": "Pierce", "fips": null }, { "name": "Samish", "fips": null }, { "name": "Skagit", "fips": null }, { "name": "Snohomish", "fips": null }, { "name": "Thurston", "fips": null }, { "name": "Wahkiakum", "fips": null }, { "name": "Whatcom", "fips": null }, { "name": "Yakima", "fips": null } ], "tribal_areas": [], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-flooding-landslides-and-mudslides-in-the-state-of-washington-various-deadlines-postponed-to-may-1-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, landslides and mudslides in the State of Washington; various deadlines postponed to May 1, 2026", "publisher": "IRS", "published_date": null, "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Samish, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until May 1, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-17", "confidence": "high" } } ] }, { "relief_id": "WA-2026-02", "state": "WA", "disaster_name": "Wildfires in Douglas County, Washington", "incident_begin_date": "2026-07-31", "designation_type": "county", "fema_disaster_number": null, "counties": [ { "name": "Douglas", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate income tax returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment tax returns", "excise tax returns", "estimated income tax payments", "other time-sensitive tax actions" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-wildfires-in-douglas-county-washington-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by wildfires in Douglas County Washington, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-31", "quote_counties": "individuals and households that reside or have a business in Douglas County qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WA-2026-03", "state": "WA", "disaster_name": "Wildfires in Washington", "incident_begin_date": "2026-07-31", "designation_type": "county_and_tribal", "fema_disaster_number": "3650-EM", "counties": [ { "name": "Chelan", "fips": null }, { "name": "Ferry", "fips": null }, { "name": "Okanogan", "fips": null }, { "name": "Spokane", "fips": null }, { "name": "Stevens", "fips": null }, { "name": "Yakima", "fips": null } ], "tribal_areas": [ "Confederated Tribes and Bands of the Yakama Nation", "Confederated Tribes of the Colville Reservation", "Spokane Tribe of Indians" ], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit", "gift_gst_return", "exempt_org_return" ], "covered_obligations_detail": [ "individual income tax returns", "corporate and business returns", "partnership and S corporation returns", "estate and trust returns", "employment and certain excise tax returns", "estimated income tax payments", "quarterly payroll tax returns", "gift and generation-skipping transfer tax returns", "annual information returns for tax-exempt organizations" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-wildfires-in-washington-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by wildfires in Washington, various deadlines postponed to Feb. 1, 2027 | Internal Revenue Service", "publisher": "IRS", "published_date": "2026-08-31", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Chelan, Ferry, Okanogan, Spokane, Stevens, and Yakima Counties qualify for tax relief. [Tribal areas:] 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.", "quote_deadline": "These taxpayers now have until Feb. 1, 2027, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WI-2025-04", "state": "WI", "disaster_name": "Severe storms, straight-line winds, flooding and mudslides in Wisconsin", "incident_begin_date": "2025-08-09", "designation_type": "county", "fema_disaster_number": "4892-DR", "counties": [ { "name": "Milwaukee", "fips": null }, { "name": "Washington", "fips": null }, { "name": "Waukesha", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-02-02", "covered_obligations": [ "individual_return", "exempt_org_return", "estimated_payment", "payroll_deposit", "excise_return", "partnership_return", "s_corp_return", "corporate_return" ], "covered_obligations_detail": [ "individual, business and tax-exempt organization returns", "quarterly estimated income tax payments", "quarterly payroll and excise tax returns", "partnership and S corporation returns", "calendar-year corporation returns", "Form 5500 series returns", "disaster-related casualty loss claims" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-flooding-and-mudslides-in-wisconsin-various-deadlines-postponed-to-feb-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, and mudslides in Wisconsin; various deadlines postponed to Feb 2, 2026", "publisher": "IRS", "published_date": "2025-09-17", "quote_counties": "individuals and households residing or having a business in Milwaukee, Washington, and Waukesha counties qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Feb. 2, 2026, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WI-2026-02", "state": "WI", "disaster_name": "Severe storms, tornadoes and flooding in Wisconsin", "incident_begin_date": "2026-04-13", "designation_type": "county_and_tribal", "fema_disaster_number": "4923-DR", "counties": [ { "name": "Bayfield", "fips": null }, { "name": "Brown", "fips": null }, { "name": "Buffalo", "fips": null }, { "name": "Iowa", "fips": null }, { "name": "Jackson", "fips": null }, { "name": "Jefferson", "fips": null }, { "name": "Juneau", "fips": null }, { "name": "Kenosha", "fips": null }, { "name": "Kewaunee", "fips": null }, { "name": "Manitowoc", "fips": null }, { "name": "Marathon", "fips": null }, { "name": "Milwaukee", "fips": null }, { "name": "Outagamie", "fips": null }, { "name": "Racine", "fips": null }, { "name": "Rock", "fips": null }, { "name": "Sauk", "fips": null }, { "name": "Vernon", "fips": null }, { "name": "Washington", "fips": null }, { "name": "Waukesha", "fips": null }, { "name": "Waupaca", "fips": null }, { "name": "Winnebago", "fips": null } ], "tribal_areas": [ "Oneida Indian Reservation" ], "postponed_until": "2026-11-02", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "gift_gst_return", "exempt_org_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate income tax returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "employment and excise tax returns", "estate, gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "estimated income tax payments", "certain other time-sensitive tax actions" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-tornadoes-and-flooding-in-the-state-of-wisconsin-various-deadlines-postponed-to-nov-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Wisconsin, various deadlines postponed to Nov. 2, 2026", "publisher": "IRS", "published_date": "2026-07-13", "quote_counties": "individuals and households that reside in Bayfield, Brown, Buffalo, Iowa, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, Manitowoc, Marathon, Milwaukee, Outagamie, Racine, Rock, Sauk, Vernon, Washington, Waukesha, Waupaca, and Winnebago counties, as well as the Oneida Indian Reservation qualify for tax relief", "quote_deadline": "affected individuals and businesses will have until Nov. 2, 2026, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WV-2024-06", "state": "WV", "disaster_name": "Post-Tropical Storm Helene in West Virginia", "incident_begin_date": "2024-09-25", "designation_type": "county", "fema_disaster_number": "4851-DR", "counties": [ { "name": "Mercer", "fips": null } ], "tribal_areas": [], "postponed_until": "2025-05-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual and business tax returns", "corporate returns", "estate and trust income tax returns", "partnership and S corporation returns", "employment and excise tax returns", "estimated tax payments", "quarterly payroll and excise tax returns", "casualty loss claims", "retirement plan distributions" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-post-tropical-storm-helene-in-west-virginia-various-deadlines-postponed-to-may-1-2025", "title": "IRS announces tax relief for victims of Post-Tropical Storm Helene in West Virginia; various deadlines postponed to May 1, 2025 | Internal Revenue Service", "publisher": "IRS", "published_date": "2024-12-17", "quote_counties": "individuals and households that reside or have a business in Mercer County qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until May 1, 2025, to file returns and pay any taxes that were originally due during this period.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WV-2025-04", "state": "WV", "disaster_name": "Severe storms, straight-line winds, flooding, landslides and mudslides in West Virginia", "incident_begin_date": "2025-06-14", "designation_type": "county", "fema_disaster_number": "4884-DR", "counties": [ { "name": "Marion", "fips": null }, { "name": "Ohio", "fips": null } ], "tribal_areas": [], "postponed_until": "2026-02-02", "covered_obligations": [ "individual_return", "corporate_return", "partnership_return", "s_corp_return", "estate_trust_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment", "payroll_deposit" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "partnership returns", "S corporation returns", "estate and trust income tax returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment tax returns", "excise tax returns", "quarterly estimated income tax payments", "quarterly payroll and excise tax returns", "Form 5500 series returns" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-flooding-landslides-and-mudslides-in-west-virginia-various-deadlines-postponed-to-feb-2-2026", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, flooding, landslides, and mudslides in West Virginia; various deadlines postponed to Feb 2, 2026", "publisher": "IRS", "published_date": "2025-08-08", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households residing or having a business in Marion and Ohio counties qualify for tax relief.", "quote_deadline": "These taxpayers now have until Feb. 2, 2026, to file various federal individual and business tax returns and make tax payments.", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [] }, { "relief_id": "WV-2026-01", "state": "WV", "disaster_name": "Severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides in West Virginia", "incident_begin_date": "2026-07-21", "designation_type": "county", "fema_disaster_number": "4932-DR", "counties": [ { "name": "Lewis", "fips": null }, { "name": "Pleasants", "fips": null }, { "name": "Ritchie", "fips": null }, { "name": "Upshur", "fips": null } ], "tribal_areas": [], "postponed_until": "2027-02-01", "covered_obligations": [ "individual_return", "corporate_return", "estate_trust_return", "partnership_return", "s_corp_return", "gift_gst_return", "exempt_org_return", "employment_return", "excise_return", "estimated_payment" ], "covered_obligations_detail": [ "individual income tax returns", "corporate returns", "estate and trust income tax returns", "partnership returns", "S corporation returns", "gift and generation-skipping transfer tax returns", "annual information returns of tax-exempt organizations", "employment and certain excise tax returns", "estimated income tax payments" ], "citation": { "url": "https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-straight-line-winds-tornadoes-flooding-landslides-and-mudslides-in-west-virginia-various-deadlines-postponed-to-feb-1-2027", "title": "IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides in West Virginia, various deadlines postponed to Feb. 1, 2027", "publisher": "IRS", "published_date": "2026-08-07", "quote_counties": "Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Lewis, Pleasants, Ritchie, and Upshur counties qualify for tax relief.", "quote_deadline": "affected individuals and businesses will have until Feb. 1, 2027, to file returns and pay any taxes that were originally due during this period", "last_verified": "2026-09-18", "confidence": "high" }, "revisions": [ { "revision_date": "2026-08-11", "description": "Original notice covered only Lewis and Upshur counties (inferred by subtraction); Pleasants and Ritchie counties were added in this update.", "counties": [ { "name": "Lewis", "fips": null }, { "name": "Upshur", "fips": null } ], "quote": "This news release has been updated to include Pleasants and Ritchie counties." }, { "revision_date": "2026-08-21", "description": "Clarified that the Feb. 1, 2027 extension for quarterly payroll deadlines applies only to those originally due July 31, 2026 and Nov. 2, 2026.", "quote": "The disaster extension to February 1, 2027 referenced in paragraph 6, only applies to the quarterly payroll deadlines originally due on July 31, 2026, and November 2, 2026." } ] } ] }