| IRS announces Federal Income tax relief for taxpayers impacted by severe storms in the State of Hawaii; various deadlines postponed to July 8, 2026
HI-2026-01, April 10, 2026
WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses in the State of Hawaii affected by flooding and mudslides due to severe storms that began on March 10, 2026. These taxpayers now have until July 8, 2026, to file various federal individual and business tax returns and make tax payments.
Following the disaster declaration issued by the State of Hawaii, individuals and households that reside or have business in Hawaii, Honolulu, Kauai and Maui 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, for certain deadlines falling on or after March 10, 2026, and on or before July 8, 2026, taxpayers are granted additional time to file. As a result, affected individuals and businesses will have until July 8, 2026, to file returns and pay any taxes that were originally due during this period. The July 8, 2026, deadline applies to individual income tax returns and payments normally due on or after March 10, 2026. Penalties on payroll and excise tax deposits due on or after March 10, 2026, and before March 25, 2026, will be abated as long as the tax deposits are made by March 25, 2026. The July 8, 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on April 30, 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 (H.R. 1491), the postponement of a federal tax return deadline due to a federally declared disaster is treated as an extension for purposes of calculating the limit on a tax refund. This legislation gives affected taxpayers additional time to claim a refund or credit.The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief. Tax practitioners in the covered disaster area, who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster area, may contact the IRS Special Services; if the practitioner maintains the necessary records of ten or more clients, please refer to Bulk requests from practitioners for disaster relief for additional guidance. More information is available on the IRS website. |