- Affected taxpayers in the Oglala Sioux Tribe covered disaster area receive automatic relief; those outside must call 866-562-5227 to request postponement to Feb. 1, 2027.
- Estimated tax payments, most income tax returns, payroll and excise returns due on or after June 2, 2026 and before Feb. 1, 2027 are postponed, but certain 2025 extended return payments and many information returns are excluded.
- Installment agreements will not default for missed payments in the period, though interest and penalties continue to accrue; casualty loss elections and qualified disaster relief payments receive special treatment.
For background on this issue, read our Disaster tax deadlines guide and check the disaster deadline tracker.
Announcement and Scope of Relief
On Sept. 10, 2026 the Internal Revenue Service announced tax relief for taxpayers impacted by severe storms, straight-line winds and flooding that began June 2, 2026 in the Oglala Sioux Tribe area of South Dakota. Following a Federal Emergency Management Agency disaster declaration numbered 4941-DR, the IRS postponed various federal tax filing and payment deadlines.
The covered disaster area is limited to the Oglala Sioux Tribe. Individuals who live there, businesses whose principal place of business is located there, and certain others qualify as affected taxpayers. This includes relief workers affiliated with recognized government or philanthropic organizations assisting in the area and people visiting who were killed or injured by the disaster.
Taxpayers whose records needed to meet a deadline are located in the covered area also qualify even if they live or operate outside it. The IRS automatically applies the relief to taxpayers it identifies in the disaster area.
Extended Deadlines and Key Exceptions
Affected taxpayers now have until Feb. 1, 2027 to file most individual, corporate, estate, trust, partnership, S corporation and exempt-organization returns, as well as employment and certain excise tax returns, that had an original or extended due date falling on or after June 2, 2026 and before Feb. 1, 2027. Estimated income tax payments originally due on or after June 2, 2026 are also postponed to that date without failure-to-pay-estimated-tax penalties if paid by Feb. 1, 2027.
The Feb. 1, 2027 deadline applies to individuals who had a valid extension to file their 2025 individual income tax return. However, tax payments for those 2025 returns that were due April 15, 2026 are not covered by this relief. Payroll and excise tax deposits due between June 2, 2026 and June 17, 2026 receive penalty abatement only if the deposits are made by June 17, 2026.
The postponement does not apply to most information returns in the W-2, 1099 and similar series, Forms 1042-S, 3921, 3922 or 8027, or to employment and excise tax deposits outside the narrow June abatement window. Other time-sensitive acts listed in Treas. Reg. § 301.7508A-1(c) and Rev. Proc. 2018-58 receive relief when due in the covered period.
Casualty Losses, Installment Agreements and Additional Relief
Taxpayers may claim disaster-related casualty losses on either the 2026 or 2025 federal income tax return and have up to six months after the return’s due date (without extensions) to make that election. The FEMA number 4941-DR must appear on the return. Individuals can deduct uninsured personal property losses using Form 4684. Publication 547 provides further details.
For taxpayers in installment agreements or payment plans, reminder notices and direct debits continue, but missed payments due from June 2, 2026 through Feb. 1, 2027 will not cause a default. Interest and late-payment penalties still accrue during this time. Taxpayers wishing to suspend direct debits should contact the IRS or their bank.
The IRS will waive fees for requests for copies of previously filed returns when the FEMA number is written in bold at the top of Form 4506 or 4506-T. Qualified disaster relief payments for personal, family, living, funeral, repair or replacement expenses are generally excluded from gross income. Special rules may also apply to retirement plan distributions and FBAR filings.
How to Request Relief and Next Steps
Taxpayers who reside or have a business outside the covered disaster area but believe they qualify should call the IRS Special Services toll-free number at 866-562-5227. Tax practitioners maintaining records for ten or more clients outside the area should review the IRS guidance on bulk requests for disaster relief.
If an affected taxpayer receives a late-filing or late-payment penalty notice with an original due date inside the postponement period, they should call the number on the notice to request abatement. The IRS may provide further relief in the future, and those who do not qualify for disaster relief may still seek reasonable-cause penalty abatement.
Republic Tax Relief notes that readers facing separate existing IRS or state tax debt issues unrelated to this storm relief may have questions about long-term resolution options; the firm offers a free, no-obligation initial consultation to discuss suitability, scope, fees and availability of private tax-resolution services for communicating with the IRS.
Announcement covered: Sep 10, 2026.
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.
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