Last updated April 2, 2026.
The Internal Revenue Service (IRS) has announced tax relief for taxpayers in areas impacted by recent federally declared disasters. Find out if you qualify by finding your state below. To confirm the latest deadlines and eligible counties, boroughs, or tribal areas, reference the official IRS disaster-relief page.
States with automatic extensions to file and pay 2025 taxes due to natural disasters
Taxpayers affected by natural disasters in several states may get an automatic extension to file and pay their federal taxes. As of April 2, 2026, the currently active disaster tax deadlines listed on the IRS disaster-relief page primarily apply to parts of Alaska, Montana, and Washington.
May 1, 2026
Alaska – Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and Northwest Arctic Borough
Montana – Blackfeet Indian Reservation, Lincoln County, and Sanders County
Washington – Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima counties, plus other localities identified by the IRS release for the covered disaster area.
Most of the 2025 disaster deadlines that previously applied to other states have now expired.
Tax relief for farmers and ranchers nationwide
New federal tax relief: Extended replacement period for livestock sold due to drought. Farmers and ranchers whose drought-sale replacement period was set to expire at the end of 2025 now have until the end of their next tax year to replace the livestock and defer related gains.
Why: Exceptional, extreme, or severe drought conditions between Sept. 1, 2024, and Aug. 31, 2025
Who is eligible: Farmers and ranchers in areas listed in Notice 2025-52, which includes 49 states, the District of Columbia, and U.S. territories that experienced qualifying drought conditions determined by the National Drought Mitigation Center.
The relief applies to:
Farmers and ranchers who sold or exchanged livestock (held for draft, dairy, or breeding purposes) because of drought conditions.
Eligible taxpayers may defer recognizing capital gains from the forced sale or exchange of qualified livestock.
The usual two-year replacement period to purchase or exchange livestock is extended to four years.
If drought conditions persist, the IRS may further extend the replacement period.
Farmers and ranches have until the end of their first tax year after the first drought-free year following the four-year replacement period (to replace the sold/exchanged livestock).
The relief does not apply to poultry sales or to livestock raised for slaughter or held for sporting purposes.
Additional resources:
Hurricane Helene tax relief
Earlier IRS relief was tied to Hurricane Helene affected taxpayers in states such as Alabama, Florida, Georgia, North Carolina, South Carolina, Tennessee, and Virginia. Those deadlines were important to affected taxpayers at the time, but they have since passed. If you are looking for older Hurricane Helene guidance, it may still appear on the IRS archive pages.
All states with extended tax filing deadlines
The Federal Emergency Management Agency (FEMA) has issued disaster declarations for some states due to flooding, wildfires, landslides, severe storms, and other events. Because of this, the IRS has granted eligible taxpayers a tax deadline extension.
Disaster deadlines change frequently, and many extensions from 2024 and 2025 have already expired. The most reliable way to verify whether you still qualify is to check the IRS disaster-relief page, but below are the states and localities with currently active federal disaster tax relief listed on the IRS page as of April 2, 2026.
Alaska
New federal tax filing and payment due date: May 1, 2026
Why: Severe storms, flooding, and remnants of Typhoon Halong that began on Oct. 8, 2025
Who is eligible: Individuals and businesses in the Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and Northwest Arctic Borough. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.
The new May 1, 2026, deadline applies to:
Individual income tax returns and payments normally due on or after Oct. 8, 2025.
2025 contributions to IRAs and health savings accounts for eligible taxpayers.
Estimated tax payments normally due on Jan. 15, 2026, and April 15, 2026.
Quarterly payroll and certain excise tax returns normally due on Jan. 31, 2026, and April 30, 2026.
Penalties on payroll and excise tax deposits due on or after Oct. 8, 2025, and before May 1, 2026, are abated if deposits are made by May 1, 2026.
Additional relief available:
Disaster-related casualty losses are claimable on federal returns for either the year of the event (2025) or the prior year (2024). To claim a disaster loss, put the FEMA disaster number FEMA-4893-DR on your return.
Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4893-DR).
The IRS automatically identifies affected taxpayers in the covered disaster area.
Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number to request relief.
View the official IRS announcement.
Montana
New federal tax filing due date: May 1, 2026
Why: Severe storms and flooding that began on Dec. 10, 2025.
Who is eligible: Individuals and businesses in the Blackfeet Indian Reservation, Lincoln County, and Sanders County. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.
The new May 1, 2026, deadline applies to:
Individual income tax returns and payments normally due on or after Dec. 10, 2025.
2025 contributions to IRAs and health savings accounts for eligible taxpayers.
Estimated tax payments normally due on Jan. 15, 2026, and April 15, 2026.
Quarterly payroll and certain excise tax returns normally due on Feb. 2, 2026, and April 30, 2026.
Most other federal tax returns with an original or extended due date occurring before May 1, 2026, including partnership, S corporation, estate and trust, and certain tax-exempt organization returns.
Penalties on payroll and excise tax deposits due after Dec. 10, 2025, and before Dec. 29, 2025, are abated if deposits were made by Dec. 29, 2025.
Additional relief available:
Disaster-related casualty losses are claimable on federal returns for either the year of the event (2025) or the prior year (2024). To claim a disaster loss, put the FEMA disaster number FEMA-3630-EM on your return.
Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (3630-EM).
The IRS automatically identifies affected taxpayers in the covered disaster area.
Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number to request relief.
View the official IRS announcement.
Washington
New federal tax filing due date: May 1, 2026
Why: Severe storms, straight-line winds, flooding, landslides, and mudslides that began on Dec. 9, 2025
Who is eligible: Individuals and businesses in Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Samish, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima counties. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.
The new May 1, 2026, deadline applies to:
Individual income tax returns and payments normally due on or after Dec. 9, 2025.
2025 contributions to IRAs and health savings accounts for eligible taxpayers.
Estimated tax payments normally due on Jan. 15, 2026, and April 15, 2026.
Quarterly payroll and certain excise tax returns normally due on Jan. 31, 2026, and April 30, 2026.
Penalties on payroll and excise tax deposits due after Dec. 9, 2025, and before Dec. 29, 2025, are abated if deposits were made by Dec. 29, 2025.
Additional relief available:
Disaster-related casualty losses are claimable on federal returns for either the year of the event (2025) or the prior year (2024). To claim a disaster loss, put the FEMA disaster number FEMA-3629-EM on your return.
Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (3629-EM).
The IRS automatically identifies affected taxpayers in the covered disaster area.
Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number to request relief.
View the official IRS announcement.
Prior-year and expired disaster extensions
At the time of publication, many disaster extensions that previously applied during 2024, 2025, and early 2026 are no longer active. That includes relief connected to Hurricane Helene, Hurricane Milton, 2025 severe storm events, and other state-specific disasters.
FAQs about extended tax deadlines
More information about extended tax deadlines due to natural disasters
If you’re looking for more natural disaster relief resources, check out the IRS Disaster Assistance and Emergency Relief for Individuals and Businesses page.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.
-1024x683.jpg "Florida Roads Become a Battleground for Illegal Immigration")
