En esta noticia
The Internal Revenue Service (IRS) confirmed new tax relief measures for individuals and businesses affected by natural disasters in different parts of the United States. The measures allow eligible taxpayers to postpone certain federal tax filings and payments, provided they meet the requirements established by the agency.
The relief applies to areas included in federal disaster declarations and is not a nationwide benefit for all taxpayers. The IRS publishes the eligible locations and specific deadlines for each disaster.
Who is eligible for the tax relief?
The IRS generally considers taxpayers to be affected when their primary residence is located in a federally declared disaster area. In the case of a joint tax return, the relief can also apply to the taxpayer’s spouse.
The relief may also cover:
- Businesses whose principal place of business is located in the affected area.
- Employees of government agencies and charitable organizations involved in disaster relief efforts.
- People who live outside the disaster area but whose tax records needed to meet a filing or payment obligation are located inside the affected area.
- Certain individuals who were visiting the affected area and were injured as a result of the disaster.
Which tax obligations can be postponed?
The relief can give eligible taxpayers additional time to file tax returns, make payments, and meet certain federal tax obligations that were originally due during the postponement period established by the IRS.
Depending on the disaster, the measures can apply to individual and business tax returns, estimated tax payments, and certain employment and excise tax filings.
However, not every tax obligation is automatically postponed. The IRS specifies in each disaster announcement which filings and payments qualify and which deadlines remain unchanged.
Indiana: new relief through February 2027
One of the most recent measures announced by the IRS provides relief to taxpayers affected by severe storms, straight-line winds, tornadoes, and flooding in Indiana.
Eligible individuals and businesses in the designated counties have until February 1, 2027, to file certain federal tax returns and make payments that were originally due during the postponement period.
The relief covers taxpayers in Carroll, Dearborn, Decatur, Delaware, Fayette, Franklin, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Porter, Pulaski, Randolph, Rush, Tipton, Union, and Wayne counties.
Other states also have disaster tax relief
Indiana is not the only state to receive this type of relief during 2026. The IRS maintains an updated list of tax relief measures for taxpayers affected by disasters, including storms, tornadoes, floods, wildfires, and other natural events.
For example, certain taxpayers affected by severe storms, straight-line winds, tornadoes, and flooding in Mississippi have until November 2, 2026, to meet certain federal tax obligations. The measure applies to taxpayers in Franklin, Lamar, Lawrence, Lincoln, and Wilkinson counties.
Is the tax relief automatic?
In general, the IRS identifies taxpayers located in the designated disaster areas and automatically applies the applicable postponement.
However, people or businesses located outside the disaster area may also qualify if they have tax records located within the affected area. In those cases, the IRS indicates that taxpayers may need to contact the agency to request the relief.