IRS Extends Tax Deadlines for Hawaii and Oglala Sioux Tribe Disaster Victims

The Internal Revenue Service (IRS) has postponed certain tax-related deadlines for taxpayers affected by the following disasters.

• Hawaii County Earthquake: The relief applies to individuals and businesses affected by the earthquake that began May 22, 2026. It also applies to taxpayers whose records needed to meet a covered deadline are located in Hawaii County.

• Oglala Sioux Tribe: The relief applies to individuals and businesses affected by storms, straight-line winds, and flooding that began June 2, 2026. It also applies to taxpayers whose records needed to meet a covered deadline are located in the covered area.

In addition to extending certain tax filing and tax payment deadlines, the relief includes completion of many time-sensitive, tax-related acts described in IRS Revenue Procedure 2018-58 and Treasury Regulation 301.7508A-1(c)(1). Affected taxpayers with a covered deadline on or after the beginning date, and before February 1, 2027, will have until February 1, 2027, to complete the acts. This includes Form 5500 series returns that are required to be filed during this period.

“Affected taxpayer” automatically includes any individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Those who reside or have a business located outside the covered disaster area, but have been affected by the disaster, may contact the IRS to request relief.

Taxpayers should consult with their tax advisor to understand the impact of the deadline relief on their own situation.