AL-2026-01, Oct. 14, 2026

WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses affected by Hurricane Isaias in Alabama that began on Oct. 7, 2026. These taxpayers now have until Feb. 4, 2027, to file various federal individual and business tax returns and make tax payments.

Following the disaster declaration issued by the State of Alabama, individuals and households that reside or have a business in Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Clarke, Choctaw, Coffee, Conecuh, Coosa, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Greene, Hale, Henry, Houston, Lee, Lowndes, Macon, Marengo, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Russell, Sumter, Tallapoosa, Tuscaloosa, Washington, and Wilcox counties qualify for tax relief. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 7, 2026, and before Feb.4, 2027, are granted additional time to file.

As a result, affected individuals and businesses will have until Feb. 4, 2027, to file returns and pay any taxes that were originally due during this period.

The Feb. 7, 2027, deadline applies to individuals who had a valid extension to file their 2025 individual income tax return. Because tax payments related to these 2025 returns were due on April 15, 2026, those payments are not eligible for this relief.

Penalties on payroll and excise tax deposits due on or after Oct. 7, 2026, and before Oct. 22, 2026, will be abated as long as the tax deposits are made by Oct. 22, 2026. 

The Feb. 4, 2027, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on Nov. 2, 2026.

If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty. 

Under the recently enacted Disaster Related Extension of Deadlines Act, Public Law 119-64, the postponement of a federal tax return deadline under section 7508A is treated as an extension for purposes of calculating the limit on a tax refund, giving affected taxpayers additional time to claim a refund or credit.

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