Balderson announced IRS tax relief for Ohioans affected by severe storms and flooding, with postponed federal filing and payment deadlines extending to Feb. 1, 2027. The IRS relief covers individuals and businesses connected to seven counties.
The storms, straight-line winds, tornadoes, flooding and landslides began Aug. 10, 2026. FEMA issued the disaster declaration that enabled the IRS to postpone deadlines.
The agency’s guidance, release OH-2026-02, was dated Oct. 14, 2026, after the announcement the previous day. It gives additional time for deadlines that fall within the covered disaster period.
Seven counties qualify, and some taxpayers outside them may also be covered
Individuals who live in the affected counties and businesses with a principal place of business there qualify. The counties are Clermont, Franklin, Hamilton, Licking, Morgan, Muskingum and Perry.
The IRS also includes some people and organizations with a connection to the disaster area, even when they are based elsewhere. The rules define who can claim the postponement.
| Eligible group | How the rules apply |
|---|---|
| Residents and businesses | Individuals living in the area, and businesses, including tax-exempt organizations, with their principal place of business there |
| Taxpayers outside the area | Those whose records needed for a covered deadline are located in the disaster area |
| Relief workers and visitors | Workers affiliated with a recognized government or philanthropic organization assisting there; visitors killed or injured because of the disaster |
The categories follow Treas. Reg. § 301.7508A-1(d)(1); the listed counties make up the covered disaster area under Treas. Reg. § 301.7508A-1(d)(2). Taxpayers in the counties do not need to contact the IRS to receive the automatic relief.
Taxpayers who live or operate a business outside the designated area can request help from IRS Special Services at 866-562-5227 if they qualify. Tax professionals in the affected area may also contact the service when client records there prevent them from meeting deadlines. Practitioners with records for ten or more clients should use the IRS guidance for bulk requests.
The postponement covers several kinds of returns, but not every tax bill
The extended period applies to certain filing and payment dates on or after Aug. 10, 2026, and before the deadline stated in the announcement. Affected individuals and businesses can file returns and pay taxes originally due during that window.
People with a valid extension for their 2025 individual income tax return can use the postponed filing date. But the balance due on that return is not covered: payment was due April 15, 2026, before the storms began.
The IRS also provides relief for payroll and excise tax deposits. It will remove penalties on deposits due from Aug. 10 through Aug. 24, 2026, if taxpayers made those deposits by Aug. 25, 2026. Affected employers and businesses can also file quarterly payroll and certain excise tax returns that were normally due Nov. 2, 2026, by the postponed deadline.
Taxpayers who receive an IRS notice assessing a late-filing or late-payment penalty should call the phone number printed on that notice. The original return, payment or deposit date must fall within the postponement period for the taxpayer to seek penalty relief.
A new federal law changes refund-claim calculations after disasters
Public Law 119-64, the Disaster Related Extension of Deadlines Act, changes how a disaster postponement affects the time limit for seeking a tax refund. It treats a postponed federal return deadline as an extension when calculating the refund-claim limit.
The law amends Section 7508A of the Internal Revenue Code. It applies disaster postponements to the refund limitation in section 6511(b)(2)(A), and directs the IRS to account for postponements in collection notices under section 6303(b).
The refund provision covers claims filed after the law’s enactment. Its collection-notice provision applies to notices issued after enactment.
Casualty-loss elections allow a choice of tax year
Taxpayers in a federally declared disaster area may claim disaster-related casualty losses on a federal return for the year the damage occurred or the preceding year. That election can place the loss on a different return year than the one in which the storm struck.
The election deadline extends to six months after the due date of the federal income tax return for the disaster year, without counting filing extensions. Taxpayers can therefore make the choice after the ordinary return deadline, subject to that six-month limit.
