IRS Announces August 11, 2026 Tax Relief for Storm and Flood Victims

The IRS said Indiana taxpayers affected by severe storms, straight-line winds, tornadoes and flooding that began on August 11, 2026, can postpone most covered federal filings and payments until February 1, 2027.

The relief covers individuals and businesses in designated counties. It applies to deadlines that fall on or after August 11, 2026, and before February 1, 2027.

The agency announced the measure on September 2, 2026, and updated the announcement September 4, 2026. The postponement operates automatically for taxpayers in the covered area.

A separate deadline applies to some payroll and excise tax deposits. Those deposits can avoid penalties if taxpayers make them by August 26, 2026.

Indiana taxpayers get a new federal deadline for most returns and payments

The postponement reaches far beyond individual income tax returns. It covers original or extended due dates before February 1, 2027, across individual, corporate and partnership filings.

The list also includes S corporation, trust, estate, gift and generation-skipping transfer returns. Tax-exempt organization information returns are covered as well.

Employment tax returns and certain excise tax returns fall within the extension. The deadline applies to both filing and payment obligations covered by the disaster notice.

The relief follows severe weather that affected parts of Indiana. Taxpayers should retain records supporting their filings and payments while working through storm-related disruptions.

The covered counties stretch across 21 Indiana jurisdictions

The designated counties are:

• Carroll
• Dearborn
• Decatur
• Delaware
• Fayette
• Franklin
• Hamilton
• Hancock
• Henry
• Lake
• LaPorte
• Madison
• Marion
• Morgan
• Porter
• Pulaski
• Randolph
• Rush
• Tipton
• Union
• Wayne

Businesses in those counties receive the same postponement framework for covered federal obligations. The extension does not create a separate filing schedule for each county.

Payroll and excise deposits have an earlier safe deadline

The deposit relief covers payroll and excise tax deposits due on or after August 11, 2026, and before August 26, 2026. Taxpayers must make those deposits by August 26, 2026, to qualify for penalty abatement.

The deposit rule is narrower than the broader filing extension. Missing the August 26 date can put a deposit outside the specific abatement described in the notice.

The extension does not erase tax due on an extended 2025 return

For tax year 2025, filed in 2026, the postponed date applies to individuals who had a valid extension to file their federal income tax return. It does not postpone taxes connected to those returns that were originally due April 15, 2026.

That distinction separates filing relief from payment relief. An affected taxpayer may receive more time to submit an extended return while still owing tax tied to the earlier payment date.

The February 1, 2027 date also covers affected quarterly payroll and certain excise tax returns normally due on November 2, 2026. Those returns fall within the broader postponement rather than the shorter deposit window.

Taxpayers outside the designated counties may need to request assistance directly. The phone process applies to affected taxpayers who need relief but do not fall within the automatic geographic coverage.

The postponement comes under section 7508A, which allows the agency to move certain filing and payment deadlines after a federal disaster declaration. The Indiana relief followed a FEMA disaster declaration tied to the August 11 storms and flooding.

The February 1, 2027 deadline now controls the covered filings and payments listed in the disaster notice. The separate August 26 date controls the specified payroll and excise tax deposits.

This article is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional or CPA about your specific situation.