- Affected taxpayers in Hawaii County now have until Feb. 1, 2027 to file most returns and pay taxes that were due between May 22, 2026 and that date.
- Estimated tax payments, certain payroll and excise returns, and other time-sensitive acts receive the extension; 2025 return payments due April 15, 2026 do not qualify.
- Casualty losses may be claimed on either the 2026 or 2025 return; special rules also apply to retirement distributions, payment plans, and qualified disaster relief payments.
Who Qualifies for the Tax Relief
In its September 10 announcement, the IRS says the relief covers individuals living in Hawaii County and businesses, including tax-exempt organizations, with their principal place of business there.
Certain people outside the county can also qualify when records needed to meet a covered deadline are located there. The IRS also identifies relief workers affiliated with recognized government or philanthropic organizations and visitors killed or injured in the disaster as eligible groups.
The IRS applies relief automatically to taxpayers it identifies in the covered area. Affected taxpayers outside that area can contact IRS Special Services at 866-562-5227. Practitioners requesting relief for ten or more clients should follow the separate bulk-request guidance linked in the announcement.
Extended Deadlines and What They Cover
Deadlines falling on or after May 22, 2026 and before Feb. 1, 2027 for filing most individual, corporate, estate, trust, partnership, S corporation, and employment tax returns are postponed to Feb. 1, 2027.
This includes returns with valid extensions, such as 2025 individual income tax returns. Quarterly payroll and certain excise tax returns due on July 31 and Nov. 2, 2026 also receive the extension.
Estimated income tax payments originally due during the period can be made by Feb. 1, 2027 without failure-to-pay-estimated-tax penalties. The extension does not apply to 2025 tax payments that were due April 15, 2026.
Deposit Rules, Penalties, and Payment Plans
For payroll and excise deposits due on or after May 22 and before June 8, 2026, the IRS says penalties are abated only if the deposits were made by June 8. This deposit rule is separate from the February 2027 filing postponement.
If a taxpayer receives a penalty notice for an original due date within the postponement period, they should call the number on the notice to have the penalty abated.
For taxpayers in installment agreements, missed payments during the postponement period will not cause a default. Interest and late-payment penalties continue to accrue. Direct debit payments can be suspended by contacting the IRS or the bank.
Claiming Casualty Losses and Other Benefits
Affected taxpayers may claim disaster-related casualty losses on their 2026 or 2025 federal income tax return. The election must be made within six months after the return due date for the disaster year, not counting extensions.
Taxpayers claiming a disaster loss should identify FEMA declaration 4936-DR on the return. The IRS points to Form 4684 and Publication 547 for the rules; losses reimbursed by insurance or other sources are not treated as uninsured losses.
Qualified disaster relief payments from government agencies for personal, family, living, funeral, repair, or replacement expenses are generally excluded from gross income. Fees are waived for requests for copies of previously filed returns when the FEMA number is noted on Form 4506 or 4506-T.
Retirement Plans, Additional Relief, and Next Steps
Participants in retirement plans or IRAs may be eligible for special disaster distributions not subject to the 10% early withdrawal tax, with income spread over three years. Hardship withdrawals may also be available; check plan rules.
The postponement of filing deadlines is treated as an extension when calculating refund claim limits under recent legislation. Additional relief may be provided later, and the government could extend FBAR filing deadlines.
Taxpayers should visit IRS.gov for forms and publications. For disaster recovery information, see disasterassistance.gov. Free tax preparation help is available through VITA, TCE, or AARP Tax-Aide sites, though VITA typically cannot assist with disaster loss claims.
Discuss your tax-relief questions with Republic Tax Relief
If you are considering the tax-debt questions that may accompany a disaster-related deadline change, you can contact Republic Tax Relief to discuss whether its services fit your circumstances.
Republic Tax Relief advertises a free, no-obligation initial consultation for people seeking help with IRS or state tax problems. You can use that conversation to ask about the scope of its services and any fees for work beyond the consultation.
If you would like help speaking with the IRS, ask whether assistance with a joint IRS call is available and whether any fee applies.
Ask about a free consultation ↗Tax Relief News promotes Republic Tax Relief. This is a commercial placement, not an independent ranking or an IRS endorsement. Commercial disclosure.
Announcement covered: Sep 10, 2026. Editorial standards.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
Request a correction →
