- The IRS granted tax relief to five Mississippi counties following severe storms and flooding on May 6, 2026.
- Affected taxpayers have until November 2, 2026 to file federal returns and make qualifying payments.
- The relief applies to Franklin, Lamar, Lawrence, Lincoln and Wilkinson counties after FEMA disaster declaration 4922.
The IRS granted tax relief to taxpayers in five Mississippi counties after severe storms, straight-line winds, tornadoes and flooding began on May 6, 2026. Covered taxpayers now have until November 2, 2026 to file many federal returns and make qualifying payments.
The relief applies to individuals and businesses that reside or operate in Franklin, Lamar, Lawrence, Lincoln or Wilkinson counties. The postponement covers eligible deadlines falling on or after May 6, 2026, and before November 2, 2026.
The agency announced the measure on July 13, 2026, in release MS-2026-02. The action follows Federal Emergency Management Agency disaster declaration DR-4922-MS, issued June 30, 2026.
The official release described the disaster and the new deadline this way:
"The Internal Revenue Service announced today tax relief for individuals and businesses in the State of Mississippi affected by severe storms, straight-line winds, tornadoes, and flooding that began on May 6, 2026. These taxpayers now have until Nov. 2, 2026, to file various federal individual and business tax returns and make tax payments."
The postponement reaches beyond individual income tax filings. It covers many federal individual and business returns, along with certain related payments.
That deadline does not apply to every tax obligation. A payment tied to an extended 2025 individual return remains outside the relief because its original due date came earlier.
November 2 moves extended returns, but not the April payment
Taxpayers with a valid extension for their 2025 individual income tax return can file that return by November 2, 2026. The tax connected to the return is treated separately.
That payment was originally due April 15, 2026. Because the payment deadline preceded the May 6 disaster period, the postponement does not cover it.
Quarterly estimated income tax payments due during the covered period move to November 2, 2026. The listed examples include payments normally due on June 15 and September 15.
| Tax obligation | Treatment under the postponement |
|---|---|
| Extended 2025 individual income tax return | File by November 2, 2026 |
| Payment connected to that return | The April 15, 2026 payment is not covered |
| Quarterly estimated income tax payments due during the period | Pay by November 2, 2026 |
| Covered deadlines on or after May 6, 2026, and before November 2, 2026 | Postponed to November 2, 2026 |
The general postponement includes various individual, corporate, partnership, S corporation, estate and trust returns. Certain employment and excise tax returns also qualify.
Payroll deposits have a narrower penalty window
A separate rule applies to payroll and excise tax deposits. The agency will abate penalties on deposits due on or after May 6, 2026, and before May 21, 2026, if taxpayers made those deposits by May 21, 2026.
The rule concerns deposit penalties. It does not replace the broader deadline test for other covered returns and payments, which depends on whether the original deadline fell within the May 6-to-November 2 period.
Businesses in the five counties therefore face different treatment depending on the tax act involved. A qualifying corporate, partnership, S corporation, estate, trust, employment or excise return can receive the November 2 postponement, while the deposit penalty provision has its own May 21 cutoff.
Storm losses may be claimed on either of two federal returns
Eligible taxpayers may claim disaster-related casualty losses on a federal income tax return for 2026, the year the losses occurred, or for 2025, the prior year.
The choice concerns the tax year used for the loss claim. The underlying disaster period began on May 6, 2026.
The May action is separate from an earlier statewide measure. Winter Storm Fern prompted relief under MS-2026-01 for all 82 Mississippi counties, with a filing deadline of June 8, 2026.
The newer release, MS-2026-02, covers only Franklin, Lamar, Lawrence, Lincoln and Wilkinson counties. Its federal deadline is November 2, 2026.
