IRS postpones federal tax deadlines for Hurricane Isaias areas in Alabama and Florida

People and businesses hit by Hurricane Isaias in 40 Alabama counties now have until February 4, 2027 to file federal tax returns and pay tax that falls due during the disaster period, the IRS announced on October 14, 2026. In 27 Florida counties the new deadline is February 8, 2027. The relief covers the fourth-quarter estimated tax payment due January 15, 2027 and 2025 returns filed on extension, and it applies automatically to anyone whose address of record is in a covered county.

Which counties are covered?

Alabama: Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Choctaw, Clarke, 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, Wilcox.

Florida: Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton, Washington.

The IRS adds areas to a disaster declaration when FEMA does, and lists every current declaration on its tax relief in disaster situations page.

What the new deadline covers

• Individual and business returns with an original or extended due date in the postponement period, including 2025 individual returns on extension, normally due in October.
• Estimated income tax payments due on or after the start of the disaster. For most people that is the fourth-quarter payment for 2026, normally due January 15, 2027. Pay it by the new deadline and there is no estimated tax penalty.
• Quarterly payroll and certain excise returns normally due November 2, 2026.

Not covered: the tax for 2025, which was due in April 2026, even if your return is on extension; information returns such as W-2s and 1099s; and payroll and excise tax deposits, which get only the short penalty window in the table.

Losses and other help

The Florida release says uninsured losses from the storm can be claimed as a casualty loss on either the 2026 return or the 2025 return; write 3655-EM on the return that claims it (IRS Publication 547 and Form 4684 explain the rules). Both releases waive the fee for copies of old returns: write AL-0017-DR (Alabama) or 3655-EM (Florida) at the top of Form 4506 or 4506-T. Qualified disaster relief payments are generally not taxable.

If you live outside the covered counties but your tax records are there, call IRS Special Services at 866-562-5227. If you get a late-filing or late-payment penalty notice for a date inside the postponement, call the number on the notice to have it removed.