- The IRS postponed federal tax deadlines to March 31, 2026, for storm-hit areas in Louisiana and Tennessee.
- Taxpayers in disaster zones receive relief automatically without needing to file extension requests separately.
- The postponement covers individual income tax returns, payroll taxes, and excise tax obligations starting January 2026.
(LOUISIANA) — The IRS announced tax relief for people and businesses affected by severe winter storms in Louisiana and Tennessee, postponing various federal tax filing and payment deadlines to March 31, 2026.
The agency said the relief applies automatically to qualifying taxpayers in disaster areas, meaning affected filers do not need to request an extension to receive the postponed deadline.
In Louisiana, the IRS said affected individuals, households, and businesses residing or operating in the state qualify automatically following the state disaster declaration tied to severe winter ice storms beginning January 22, 2026. Returns and payments originally due on or after January 22, 2026, and on or before March 31, 2026, now fall under the extended deadline.
That postponement covers individual income tax returns and payments. It also reaches a range of other tax obligations tied to the disaster window laid out by the agency.
The Louisiana relief, identified by the IRS as LA-2026-01, also addresses payroll and excise tax deposits. Penalties will be abated for deposits due on or after January 22, 2026, and before February 6, 2026, if those deposits were paid by February 6, 2026.
Quarterly payroll and certain excise tax returns due February 2, 2026, also receive the March 31, 2026 deadline in Louisiana. The agency further said time-sensitive actions under Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2018-58 due on or after January 22, 2026, and on or before March 31, 2026, qualify for the postponement.
Taxpayers who receive a penalty notice for due dates falling in that period should call the number on the notice for abatement, the IRS said. The agency directed taxpayers to IRS Publication 547 for full details.
Tennessee also received storm-related relief. The IRS said individuals and businesses affected by Winter Storm Fern beginning January 22, 2026, qualify for relief, with various deadlines postponed.
The announcement placed Louisiana and Tennessee among several states that have received winter storm relief from the IRS over the past several months. In Washington, identified as WA-2025-03, the agency granted relief for severe storms, winds, flooding, landslides, and mudslides beginning December 9, 2025, extending deadlines from December 9, 2025, to May 1, 2026, to May 1, 2026.
That Washington relief covered 2025 IRA/HSAs, estimated payments due January 15 and April 15, 2026, and payroll and excise deposits due December 9–29, 2025, if paid by December 29. Montana, under MT-2026-02, received relief for severe storms and flooding from December 10, 2025, with deadlines extended to May 1, 2026.
Virginia, listed as VA-2025-03, received relief for severe winter storms and flooding from February 10, 2025, with deadlines extended to November 3, 2025. Those earlier actions provide context for how the IRS has handled recent weather-related tax disruptions across multiple states.
For taxpayers in Louisiana, the practical effect of the new deadline is that returns and payments that would otherwise have come due during the covered period move to the end of March. Because the relief is automatic, qualifying residents and businesses do not need to file a separate request for extra time.
That automatic feature also applies more broadly to disaster-area taxpayers covered by the IRS announcement. The agency said people with questions about penalties or notices should use the contact information on the notice, while those seeking more general disaster information can use the IRS disaster relief page.
The IRS announcement came against a backdrop of a recent law change affecting postponed deadlines. The Recent Disaster Related Extension of Deadlines Act, signed December 26, 2025, ensures collection notices align with postponed deadlines and includes postponement in refund lookback periods.
That change matters because disaster relief can affect more than a filing date alone. It also touches collection timing and the period used to determine certain refund treatment after a federally recognized disaster postponement.
In Louisiana, the storm designation anchors the scope of relief. The IRS tied the postponement to severe winter ice storms beginning January 22, 2026, and applied the extended deadline to obligations originally due during the period ending March 31, 2026.
The payroll and excise tax rules are narrower. Deposits due on or after January 22, 2026, and before February 6, 2026, qualify for penalty abatement only if paid by February 6, 2026.
That distinction separates deposits from returns. While several returns shift to the March deadline, the deposit relief in Louisiana requires payment by the earlier February 6, 2026 date for the penalty abatement to apply.
The quarterly return provision also carries its own date. Payroll and certain excise tax returns due February 2, 2026, move to March 31, 2026, giving affected Louisiana employers and businesses additional time after the January storms.
The other category in the IRS notice is broader but still date-bound. Time-sensitive actions under Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2018-58 due on or after January 22, 2026, and on or before March 31, 2026, are included in the Louisiana relief window.
For Tennessee, the IRS identified the event as Winter Storm Fern beginning January 22, 2026, and said qualifying individuals and businesses receive relief. The agency said various deadlines were postponed.
That makes Tennessee part of the same storm-relief announcement, even though the Louisiana notice laid out more detailed categories in the information released here. In both states, the IRS framed the relief as disaster-based tax administration tied to winter weather that began on January 22, 2026.
The timing is especially relevant because the IRS often faces a concentration of filing obligations in the first months of the year. By moving deadlines to March 31, 2026, the agency gives affected taxpayers additional time to organize returns and payments after the storms.
For businesses, the postponement can matter across more than one filing line. Individual income tax returns and payments fall within the relief in Louisiana, while payroll, excise, and other time-sensitive tax actions also receive adjusted treatment inside the covered period.
For households, the announcement offers a straightforward message: if they live or operate in the covered disaster area, the IRS will apply the relief automatically. That removes the need for a separate extension request at a time when storm recovery may still be underway.
Penalty notices remain one area where taxpayers may need to act. If the IRS sends a notice for a due date that falls within the disaster period, affected taxpayers should call the number on the notice to seek abatement.
Publication 547 remains the reference point the agency cited for fuller detail. The IRS also pointed taxpayers with broader questions to its disaster relief resources.
The Louisiana and Tennessee announcement shows the IRS continuing a pattern seen in Washington, Montana and Virginia, where federal tax deadlines shifted after storms, flooding and related damage. In each case, the agency paired the relief with a defined disaster start date and a specific postponed deadline.
For Louisiana taxpayers dealing with the aftermath of severe winter ice storms, the headline change is plain: federal returns and payments that fell due during the covered period now move to March 31, 2026, with the IRS applying that relief automatically.
