Super Typhoon Sinlaku in the Commonwealth of the Northern Mariana Islands; various deadlines postponed to Nov. 2, 2026
Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), 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.
Filing scope & important exceptions
WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses affected by Super Typhoon Sinlaku in the Commonwealth of the Northern Mariana Islands that began on April 11, 2026. These taxpayers now have until Nov. 2, 2026, to file various federal individual and business tax returns and make tax payments.
The Nov 2, 2026, deadline applies to individual income tax returns and payments normally due on or after April 11, 2026. Penalties on payroll and excise tax deposits due on or after April 11, 2026, and before April 27, 2026, will be abated as long as the tax deposits are made by April 27, 2026.
The Nov. 2, 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on April 30, July 31, and Oct. 31, 2026.
These are federal announcement details. Check state-tax relief separately. Understand filing versus payment deadlines →
