Individuals and households that reside or have a business in the designated area qualify for tax relief. 

The US Internal Revenue Service (IRS) in a notice (AK-2025-0) on 30 October 2025 announced tax relief for individuals and businesses in the Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and Northwest Arctic Borough affected by severe storms, flooding and remnants of Typhoon Halong that began on 8 October 2025.

These taxpayers now have until 1 May 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 8 October 2025, and before 1 May 2026, are granted additional time to file.

As a result, affected individuals and businesses will have until 1 May 2026, to file returns and pay any taxes that were originally due during this period.

The 1 May 2026 deadline applies to individual income tax returns and payments normally due on or after 8 October 2025. The 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 January 2026 and 15 April 2026.

Penalties on payroll and excise tax deposits due on or after 8 October 2025, and before 1 May 2026, will be abated as long as the tax deposits are made by 1 May 2026.

The 1 May 2026 deadline also applies to affected quarterly payroll and certain excise tax returns normally due on 31 January 2026, and 30 April 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.