IRS Disaster Relief and Your Tax Extension

How a postponement works

• The IRS announces it. Each announcement names the covered counties, the deadlines it postpones, and the new date.
• It's automatic if your IRS address of record is in a covered county. The IRS flags those accounts itself, and you don't need to call.
• Affected but outside the area? You don't have to live in the disaster area to be affected, for example if the records you need are there. Call the IRS disaster hotline at 866-562-5227 to identify yourself.
• Moved recently? Form 4868 doesn't change your IRS address. File Form 8822 to update it.

Postponements and Form 4868

• The postponed date is after April 15, 2027: you may have until the postponed date to file your return, or to file Form 4868 for 6 more months. Use the date in the IRS announcement for your area.
• You already have an extension to October 15, 2027: the IRS says a postponement runs at the same time as any extension. Your return is due on the later of the two dates. For example, extended to October 15, 2027 with a postponement through December 31: your return is due December 31.
• A recent law (P.L. 119-64) treats disaster postponements as extensions of time to file, according to the IRS.

Paying

Form 4868 never extends the time to pay. A disaster postponement covers the payment deadlines its announcement lists. Payments on an existing installment agreement that fall in the relief period are suspended. If you pay late because of the disaster, the IRS will consider waiving the late-payment penalty for reasonable cause.

Other situations

• Combat zones have their own extension rules, with no form needed. Tax extensions for military members.
• Your state decides its own relief. State tax extensions.
• No postponement for your area? The standard dates apply: Form 4868 by April 15, 2027. Tax extension deadline.

Questions people ask

Do I need to call the IRS to get disaster relief?

Not if your IRS address of record is in a covered county. The IRS applies it automatically. Others who were affected call 866-562-5227.

How do I find out if my county is covered?

The IRS lists its disaster relief announcements by state on IRS.gov. Each one gives the counties and dates.

Does IRS disaster relief cover my state taxes?

No. Each state decides its own relief. Check your state's tax agency.