By Sara Jacobi, CPA, CEPA, Director of Firm Taxation at Blue & Co.

The Internal Revenue Service (IRS) announced tax relief for individuals and businesses in certain Indiana counties affected by severe storms, straight-line winds, tornadoes, and flooding that began August 11, 2026.

Individuals who reside in or have a business in Carroll, Dearborn, Decatur, Delaware, Fayette, Franklin, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Porter, Pulaski, Randolph, Rush, Tipton, Union, and Wayne counties in Indiana will qualify for tax relief. The relief period impacts various filing and payment deadlines falling on or after August 11, 2026, and before February 1, 2027.

Who Qualifies for Relief?

Relief is available to:

• Individuals who live and/or own a business in a county listed in the FEMA disaster declaration (noted above)
• Businesses, including tax-exempt organizations, whose principal place of business is in a county included in the FEMA disaster declaration (noted above)
• Taxpayers who do not live or own a business in a covered disaster declared area, but whose records necessary to meet a federal tax deadline are in a covered area are granted relief.
• Relief workers assisting in recovery efforts in the covered areas
• Any individual visiting the covered area who was injured or killed because of the disaster.

Postponed Deadlines

The February 1, 2027 postponed deadline applies to numerous federal tax obligations, including:

• 2025 individual income tax returns normally due October 15, 2026 (with valid extension)
• 2026 estimated tax payments normally due September 15, 2026 and January 15, 2027
• 2026 quarterly payroll and excise tax returns normally due November 2, 2026
• 2025 Partnership and S corporation returns normally due September 15, 2026 (with valid extension)
• 2025 Corporation returns normally due October 15, 2026 (with valid extension)
• 2025 Fiduciary returns normally due on September 30, 2026 (with valid extension)
• 2025 Tax-exempt organization returns normally due on November 16, 2026 (with valid extension)
• Estate and trust tax returns and payments with deadlines falling on or after August 11, 2026 and before February 1, 2027
• 2025 Gift tax returns normally due October 15, 2026 (with valid extension)
• Any Corporation, S-Corporation, Partnership, Fiduciary, Tax-exempt or Individual income tax return with an original due date on or after August 11, 2026 and before February 1, 2027.
• Penalties on payroll and excise tax deposits due on or after August 11, 2026, and before August 26, 2026 will be abated if the deposits were made by August 26, 2026.
• It is important to note that relief is not available for payments due with extended 2025 returns, as these payments were due April 15, 2026, which is prior to the relief period.
• It is also important to note that relief does not extend to 2026 calendar year-end filings. Despite the calendar year-end falling during the relief period, all calendar year-end 2026 filings have due dates beginning on or after February 1, 2027, which is after the relief period ends.

How to Get Relief

The IRS will automatically identify taxpayers located in applicable areas and apply filing and payment relief. However, affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief.

Additional Information and Assistance

Disaster tax relief can affect filing obligations, payment deadlines, and the documentation needed to support your position. If you reside, operate a business, or maintain necessary tax records in an affected county, contact your Blue & Co. advisor to discuss how the IRS relief may apply to your circumstances.

For more detailed information, please see the IRS announcement.

Indiana Department of Revenue Filings

As of September 4, 2026, the Indiana Department of Revenue has not announced separate guidance for this disaster. This article will be updated if relief is announced.