- Sioux County residents and businesses receive automatic postponement of tax returns and payments originally due on or after June 9, 2026, through Feb. 1, 2027.
- Payroll and excise tax deposit penalties for June 9-23, 2026, are waived if deposits are made by June 24, 2026; additional counties may be added later.
- Taxpayers outside the covered area but with records in Sioux County, plus certain relief workers, also qualify for relief.
For background on this issue, read our Disaster tax deadlines guide and check the disaster deadline tracker.
Geographic Limits of Nebraska Wildfire Tax Relief
Only residents and businesses located in Sioux County qualify for the IRS tax relief following the June 2026 wildfires that began on June 9. The state disaster declaration currently covers this single county in northwest Nebraska, with the IRS announcement issued on August 25, 2026.
The covered disaster area is limited to Sioux County for purposes of the postponement. Any additional counties added to the disaster area in the future will receive the same relief. The IRS maintains an updated list of eligible localities on its Tax relief in disaster situations page.
Affected taxpayers include individuals who live in the county, businesses whose principal place of business is there, and certain others such as tax-exempt organizations, relief workers affiliated with recognized government or philanthropic organizations assisting in the area, and individuals visiting who were killed or injured.
Extended Deadlines and Penalty Relief
The IRS has extended the deadline to February 1, 2027, for filing most federal individual and business tax returns and making payments that were originally due on or after June 9, 2026, and before February 1, 2027. This includes individual income tax returns, estimated tax payments, quarterly payroll and certain excise tax returns due on July 31 and November 2, 2026.
Penalties on payroll and excise tax deposits due between June 9 and June 23, 2026, will be abated provided the deposits are made by June 24, 2026. The postponement also covers other time-sensitive tax acts listed in relevant IRS regulations and procedures.
The Disaster Related Extension of Deadlines Act treats the postponement as an extension when calculating limits on tax refunds or credits, giving affected taxpayers additional time to claim them.
How to Request Relief and Additional Considerations
The IRS automatically applies the filing and payment relief to taxpayers it identifies as located in Sioux County. Individuals or businesses with a principal place of business or residence outside the covered disaster area but who maintain necessary records in Sioux County should call the IRS Special Services toll-free line at 866-562-5227 to request relief.
Tax practitioners in the disaster area who keep records for ten or more clients outside the area can refer to IRS guidance on bulk requests. If an affected taxpayer receives a penalty notice for a due date within the postponement period, they should contact the number on the notice to have the penalty abated.
The IRS will waive fees for requests for copies of previously filed returns when the disaster declaration number SD-0014-DR is noted on Form 4506 or 4506-T. Relief payments received in connection with the wildfires may or may not be taxable; Publication 525 provides details.
Questions for Sioux County Taxpayers
Readers in Sioux County should verify whether their specific tax deadlines fall within the postponed period and confirm if additional counties have been added to the disaster area. Those contacted by the IRS on collection or examination matters should explain the wildfire impact for appropriate consideration.
Individuals unsure about reasonable cause penalty abatement or FBAR filing extensions should review IRS.gov resources or consult a tax professional. Free tax preparation assistance through VITA, TCE or Free File options remains available, though VITA sites typically cannot assist with disaster loss claims.
Republic Tax Relief can provide a free, no-obligation initial consultation for individuals or businesses in Sioux County who have separate existing IRS or state tax debt questions distinct from this wildfire relief program, helping them evaluate private tax-resolution services and how to communicate with the IRS.
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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