IRS Offers Tax Relief for Taxpayers Impacted by Severe Storms, Tornadoes and Flooding in Michigan
The Internal Revenue Service recently announced tax relief for individuals and businesses in the state of Michigan affected by severe storms, tornadoes and flooding that began on April 10, 2026. These taxpayers now have until Nov. 2, 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 Alcona, Allegan, Alpena, Antrim, Barry, Benzie, Charlevoix, Cheboygan, Crawford, Eaton, Emmet, Grand Traverse, Gratiot, Iosco, Iron, Kalamazoo, Kalkaska, Lake, Manistee, Marquette, Mecosta, Menominee, Missaukee, Montcalm, Montmorency, Muskegon, Newaygo, Oceana, Ogemaw, Osceola, Oscoda, Presque Isle, Roscommon, Saginaw, Tuscola, Washtenaw and Wexford counties 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 April 10, 2026, and before Nov. 2, 2026, are granted additional time to file.
As a result, affected individuals and businesses will have until Nov. 2, 2026, to file returns and pay any taxes that were originally due during this period. The new deadline applies to affected individuals who normally would have been required to file their 2025 individual income tax returns and pay any tax due on April 15, 2026. It also applies to individuals who had a valid extension to file their 2025 return. Penalties on payroll and excise tax deposits due on or after April 10, 2026, and before April 27, 2026, will be abated as long as the tax deposits are made by April 27, 2026.
The Nov. 2, 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on April 30 and July 31, 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.
Under the recently enacted Disaster Related Extension of Deadlines Act, Public Law 119-64, the postponement of a federal tax return deadline due to a federally declared disaster is treated as an extension for purposes of calculating the limit on a tax refund, giving affected taxpayers additional time to claim a refund or credit.
To learn more, please select this link to read the complete IRS press release.