- Businesses in Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston and Howard counties qualify for the postponement if their principal place of business is located there.
- Estimated tax payments and most returns with deadlines from May 15, 2026 through Feb. 1, 2027 are extended, but 2025 tax payments due April 15, 2026 are not covered.
- Payroll and excise tax deposit penalties for May 15 to June 1, 2026 are waived if deposits are made by June 1, 2026; late notices should be contested by calling the IRS number listed.
For background on this issue, read our Disaster tax deadlines guide and check the disaster deadline tracker.
Who Qualifies for Nebraska Storm Tax Relief
The IRS announced on August 25, 2026 that individuals and businesses affected by severe storms in Nebraska have until February 1, 2027 to file various federal tax returns and make payments. The storms began on May 15, 2026, and the relief follows a state disaster declaration.
Only businesses whose principal place of business is in one of nine specified counties—Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston, and Howard—qualify automatically. Businesses outside these areas may still qualify if their necessary records are located in the covered disaster area.
Relief workers affiliated with recognized government or philanthropic organizations assisting in the area, and certain visitors injured or killed by the disaster, are also covered. This announcement applies specifically to these Nebraska localities and does not extend statewide.
Key Deadlines Now Set for February 1, 2027
The postponement covers most individual, corporate, partnership, S corporation, estate, trust, gift, and employment and certain excise tax returns that had an original or extended due date falling on or after May 15, 2026 and before February 1, 2027. Quarterly payroll and excise tax returns due July 31, 2026 and November 2, 2026 are included.
Estimated income tax payments originally due during the period can be made as late as February 1, 2027 without failure-to-pay-estimated-tax penalties. However, tax payments for 2025 individual returns, which were due April 15, 2026 even with an extension to file, are not eligible for this relief.
The extension does not apply to information returns in the W-2, 1099 and similar series, or to employment and excise tax deposits in most cases. Businesses should review Treas. Reg. § 301.7508A-1(c) for the full list of covered time-sensitive acts.
Penalty Relief and Practical Steps for Business Owners
Penalties on payroll and excise tax deposits due between May 15, 2026 and June 1, 2026 will be abated if the deposits are made by June 1, 2026. If a business receives a late-filing or late-payment penalty notice for an original due date within the postponement period, it should call the number on the notice to request abatement.
The IRS is also waiving fees for requests for copies of previously filed returns. Affected businesses should write the declaration number SD-0012-DR in bold at the top of Form 4506 or 4506-T before submitting. Qualified disaster relief payments received from government agencies for repair, living or funeral expenses can generally be excluded from gross income.
Business owners with questions about how the storms specifically affect their filing, payment or collection matters should contact the IRS to explain the impact. Additional retirement-plan distribution relief or possible FBAR extensions may also apply depending on individual circumstances.
Considering Private Tax Resolution Options
While this IRS disaster relief addresses postponed deadlines for affected Nebraska businesses, some owners may still face separate existing tax debt issues that fall outside the storm-related postponement. Republic Tax Relief offers a free, no-obligation initial consultation to discuss suitability, scope, fees and availability of private tax-resolution services for IRS or state tax issues.
Owners should verify their specific eligibility for the Nebraska relief directly with the IRS and determine whether any unresolved liabilities require separate attention.
Additional Resources and Free Preparation Help
The IRS may announce further relief in the future. Taxpayers who do not qualify for this disaster relief may still seek reasonable-cause penalty abatement. Forms and publications are available at IRS.gov.
Eligible small-business owners can obtain free return preparation assistance through VITA or TCE sites, though these typically cannot help with disaster loss claims. Military members and veterans may use MilTax software. Those with 2025 adjusted gross income of $89,000 or less can use IRS Free File options.
Announcement covered: Aug 25, 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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