IRS provides tax relief to recent major storm victims

August 21, 2026

Three cars partially submerged in a flooded river near a stone bridge

^{Photo by Chris Gallagher on Unsplash}

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The 2026 Atlantic basin hurricane season has been relatively calm, but Mother Nature has taken her fury out elsewhere this year. When major disaster declarations are issued, the Internal Revenue Service follows by providing tax relief to affected filers. Read on for the most recent extended tax deadlines for millions of U.S. taxpayers.

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The Atlantic/Gulf of Mexico hurricane season has been mild this year. As we head into the heart of the tropical season, a strong El Niño is expected to hamper tropical systems even more, creating higher wind shear in the Atlantic Basin that makes it hard for storms to develop or maintain their strength.

That’s good news for us in the continental United States. Our 50th state, however, has not been so lucky.

Hurricane Lala didn’t make direct landfall in Hawaii, but its strong winds, torrential rain, and mudslides toppled trees, destroyed homes and left thousands in the dark on the state’s Big Island. And now, just a week later, a depression that could become Tropical Storm Moke is developing and could pose more problems for Hawaii.

Meanwhile, back here in the lower 48, other outbursts from an angry Mother Nature have left their sometimes deadly marks.

Evaluation, declaration, relief process: The Federal Emergency Management Agency (FEMA) is in charge of determining whether a natural disaster is severe enough to warrant a presidential declaration as major. FEMA during this second Trump administration has been criticized for not doing its traditional job.

But there have been some situations where federal pronouncements have led to storm victims being eligible for federal relief. That includes special tax considerations from the Internal Revenue Service.

Long-time readers of the ol’ blog know I’m a weather watcher. In fact, my second blog post back in November 2005 was about tax dollars and storm prediction and relief. I post an annual hurricane (and tax tips) preparation piece, and reminders as early storms form. And then there are my special Storm Warnings pages that collect all these posts.

But I admit I’ve been a lax tax/meteorologist of late. So, as we watch whether The Aloha State will take another hit, and keep our fingers tightly crossed that it doesn’t, here are the latest major disaster areas that have received federal tax relief.

Upcoming extended tax deadlines in disaster areas: The list below is by the new tax deadline set by the IRS for affected taxpayers, with the revised deadline for various individual and business taxpayer obligations (filings, payments, etc.) that is nearest listed first.

Claiming disaster losses as a tax deduction: Let me reiterate an IRS reminder for affected taxpayers in federally declared disaster areas. They have the option of claiming disaster-related casualty losses on their federal income tax return for either the year in which the event occurred, or the prior year.

Taxpayers also have extra time — up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) — to make the loss claim tax year election.

You can read more about this deduction option in my post discussing considerations in making a major disaster tax claim. Also check out IRS Publication 547 for details. And, of course, you can talk with your tax adviser about your disaster loss tax options.

As for Hawaii and other places recently blasted by severe storms, note that it usually takes some time for FEMA to finish its assessments and issue disaster declarations. So, keep an eye on that agency’s website, as well as here at the ol’ blog. I promise to stay more up to date on tax relief notices for storm victims.

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