The IRS announced tax relief for Indiana individuals and businesses affected by severe storms, straight-line winds, tornadoes and flooding that began August 11, 2026. Affected taxpayers have until February 1, 2027 to file various returns and pay taxes originally due in that period. The release (IN-2026-01, dated September 2) was updated October 8, 2026 to add counties; taxpayers should check the IRS page for the current county list.
The relief does not cover 2025 income tax payments, which were due April 15, 2026. It covers estimated tax payments due on or after August 11, 2026, and quarterly payroll and certain excise returns normally due November 2, 2026. Payroll and excise deposit penalties are abated only if deposits were made by August 26, 2026.
The IRS applies relief automatically to taxpayers in the covered area. Those outside it, such as people whose records are in the area, can call 866-562-5227. Anyone who gets a late filing or payment penalty notice for a date in the postponement period should call the number on the notice to have it abated. Disaster casualty losses can be claimed on the return for the year of the event or the prior year.