The IRS has extended federal tax filing and payment deadlines for individuals and businesses affected by the May 2026 earthquake in Hawaii County, with additional penalty relief available for certain payroll and excise tax deposits.
The US Internal Revenue Service (IRS), in a release on 10 September 2026, announced tax relief for residents and businesses affected by the earthquake that struck Hawaii County starting on 22 May 2026.
The federal government issued a disaster declaration through the Federal Emergency Management Agency (FEMA), which allows the IRS to extend filing and payment deadlines.
New deadline: 1 February 2027
Affected taxpayers now have until 1 February 2027 to file federal individual and business tax returns and make tax payments. This extension applies to deadlines that originally fell between 22 May 2026 and 1 February 2027. The deadline also covers individuals with valid extensions for their 2025 tax returns.
Tax payments related to 2025 returns that were due on 15 April 2026 do not qualify for this relief.
Quarterly payroll and certain excise tax returns normally due on 31 July and 2 November 2026 are now covered under the new deadline.
Penalty relief for deposits
The IRS will waive penalties on payroll and excise tax deposits that were due between 22 May 2026 and 8 June 2026, provided the deposits are made by 8 June 2026.
How to request relief
The IRS automatically applies relief to taxpayers identified as residing or operating businesses within the designated disaster area. Taxpayers outside the covered zone who were still affected by the disaster should contact IRS Special Services at 866-562-5227 (toll-free). Tax practitioners maintaining records for ten or more affected clients should request bulk relief through IRS Special Services.
Anyone who received a penalty notice with a due date in the postponement period should call the number on the notice to request abatement.
Legal backing
The relief is supported by Public Law 119-64, the Disaster Related Extension of Deadlines Act. This law treats federal tax deadline postponements as formal extensions, allowing affected taxpayers additional time to claim refunds or credits.
