The IRS extended certain federal tax filing and payment deadlines for individuals and businesses in 62 Texas counties affected by severe storms that began on 14 July 2026. The relief also includes penalty abatements and additional time to claim tax refunds.
The US Internal Revenue Service (IRS) has announced tax relief on 27 October 2026 for individuals and businesses hit by severe storms in parts of Texas that began on 14 July 2026. Eligible taxpayers now have until 1 February 2027 to file certain federal individual and business tax returns and make tax payments.
The relief follows a disaster declaration from the State of Texas.
Individuals and households that live in the following 62 counties qualify, as do businesses that operate there: Atascosa, Austin, Bandera, Bastrop, Bexar, Blanco, Brazoria, Brewster, Burnet, Caldwell, Colorado, Comal, Crockett, DeWitt, Dimmit, Edwards, Fayette, Fort Bend, Frio, Galveston, Gillespie, Goliad, Gonzales, Grimes, Guadalupe, Harris, Hays, Jackson, Karnes, Kendall, Kerr, Kimble, Kinney, La Salle, Lavaca, Lee, Live Oak, Llano, Mason, Matagorda, Maverick, McMullen, Medina, Menard, Mitchell, Pecos, Real, Schleicher, Sutton, Terrell, Travis, Uvalde, Val Verde, Victoria, Waller, Washington, Webb, Wharton, Williamson, Wilson, Zapata and Zavala.
New filing and payment dates
The IRS can postpone certain filing and payment deadlines for taxpayers in the disaster area. Any deadline that falls on or after 14 July 2026 and before 1 February 2027 gets extra time. Affected individuals and businesses now have until 1 February 2027 to file returns and pay the taxes originally due in that window.
The same date applies to individuals who received a valid extension to file their 2025 individual income tax return. Payments for those 2025 returns were due on 15 April 2026, so they do not qualify for this relief.
Quarterly payroll returns and certain excise tax returns normally due on 31 July 2026 and 2 November 2026 also move to 1 February 2027.
Penalty relief and refund claims
Penalties on payroll and excise tax deposits due on or after 14 July 2026 and before 29 July 2026 will be abated. The deposits must be made by 29 July 2026 to qualify.
Taxpayers who receive a late filing or late payment penalty notice for a due date inside the postponement period should call the number on the notice. The IRS can then abate the penalty.
The recently enacted Disaster Related Extension of Deadlines Act, Public Law 119-64, treats a postponement under section 7508A as an extension when calculating the limit on a tax refund. Affected taxpayers therefore get more time to claim a refund or credit.
