The US Internal Revenue Service announced tax relief on 7 August 2026 for individuals and businesses in the Commonwealth of the Northern Mariana Islands affected by Super Typhoon Bavi, extending federal tax filing and payment deadlines.
The US Internal Revenue Service (IRS) has announced, on 7 August 2026, tax relief for individuals and businesses in the Commonwealth of the Northern Mariana Islands affected by Super Typhoon Bavi that began on 4 July 2026. These taxpayers now have until 1 February 2027 to file various federal individual and business tax returns and make tax payments.
Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business on the islands of Rota, Saipan and Tinian 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 4 July 2026 and before 1 February 2027 are granted additional time to file.
As a result, affected individuals and businesses will have until 1 February 2027 to file returns and pay any taxes that were originally due during this period.
The 1 February 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 15 April 2026, those payments are not eligible for this relief.
Penalties on payroll and excise tax deposits due on or after 4 July 2026, and before 19 July 2026, will be abated as long as the tax deposits are made by 19 July 2026.
The 1 February 2027 deadline also applies to affected quarterly payroll and certain excise tax returns normally due on 31 July 2026, 2 November 2026, and 1 February 2027.
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 due to a federally declared disaster 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.
