US: IRS announces tax relief for North Dakota and South Dakota storm, flood victims

The relief applies for individuals and businesses in parts of North Dakota and South Dakota. 

The US Internal Revenue Service (IRS) released ND-2025-01 and SD-2025-01 on 29 October 2025, announcing tax relief for individuals and businesses in parts of North Dakota and South Dakota affected by severe storms and flooding that began on 12 June 2025.

These taxpayers have until 2 February 2026 to file various federal individual and business tax returns and make tax payments.

North Dakota 

The Internal Revenue Service announced tax relief for individuals and businesses in the Sisseton-Wahpeton Oyate Tribal Nation affected by severe storms and flooding that began on 12 June 2025. These taxpayers have until 2 February 2026 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 in the designated area 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 12 June 2025, and before 2 February 2026, are granted additional time to file.

As a result, affected individuals and businesses will have until 2 February 2026 to file returns and pay any taxes that were originally due during this period.

The 2 February 2026, deadline applies to individual income tax returns and payments normally due on or after 12 June 2025.

The 3 February deadline also applies to 2025 contributions to IRAs and health savings accounts for eligible taxpayers. This relief also applies to the estimated tax payments normally due on 15 June, 15 September, 2025, and 15 January 2026. Penalties on payroll and excise tax deposits due on or after 12 June 2025 and before 27 June 2025 will be abated as long as the tax deposits are made by 27 June 2025.

The 2 February 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on 31 July, 31 October, 2025, and 31 January 2026.

South Dakota

The Internal Revenue Service announced tax relief for individuals and businesses in the Sisseton-Wahpeton Oyate Tribal Nation affected by severe storms and flooding that began on 12 June 2025. These taxpayers have until 2 February 2026 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 in the designated area 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 12 June 2025, and before 2 February 2026 are granted additional time to file.

As a result, affected individuals and businesses will have until 2 February 2026 to file returns and pay any taxes that were originally due during this period.

The 2 February 2026 deadline applies to individual income tax returns and payments normally due on or after 12 June 2025. The 3 February deadline also applies to 2025 contributions to IRAs and health savings accounts for eligible taxpayers. This relief also applies to the estimated tax payments normally due on 16 June, and 15 September, 2025, and 15 January 2026.

Penalties on payroll and excise tax deposits due on or after 12 June 2025, and before 27 June 2025, will be abated as long as the tax deposits are made by 27 June 2025.

The 2 February 2026 deadline also applies to affected quarterly payroll and certain excise tax returns normally due on 31 July, 31 October 2025, and 31 January 2026.