Hurricane Isaias: IRS Announces Tax Relief for Alabama and Florida

The IRS has issued disaster relief for individuals and businesses affected by Hurricane Isaias in Alabama and Florida. Affected taxpayers may qualify for postponed federal tax filing and payment deadlines. Below are the key details of the relief available in each state.

Summary of Extension

Taxpayers in designated Alabama counties have until February 4, 2027, to meet deadlines falling on or after October 7, 2026. Eligible taxpayers in designated Florida counties have until February 8, 2027, to meet deadlines falling on or after October 9, 2026.

Examples of Returns and Payments Affected

The relief applies to various federal returns and payments with deadlines occurring during the applicable state’s postponement period. Examples include:

• Individual income tax returns and payments due during the relief period.
• Partnership and S corporation returns.
• Estate, gift, and generation-skipping transfer tax returns.
• Annual information returns of tax-exempt organizations.
• Quarterly estimated income tax payments.
• Quarterly payroll and excise tax returns. In Alabama, this covers returns normally due November 2, 2026. In Florida, it covers returns normally due November 2, 2026, and February 1, 2027.
• Other items listed in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2018-58.

Taxpayers who had a valid extension to file their 2025 individual income tax return also get additional time to file. However, taxes owed for 2025 that were due on April 15, 2026, are not eligible for the postponement.

Unless specifically listed in Rev. Proc. 2018-58, the postponement does not apply to information returns in the W-2, 1094, 1095, 1097, 1098, or 1099 series; to Forms 1042-S, 3921, 3922, or 8027; or to employment and excise tax deposits.

Eligible Taxpayers

The relief applies to individuals who live in a designated county and to businesses (including tax-exempt organizations) whose principal place of business is located there.

State of Alabama: Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Clarke, Choctaw, Coffee, Conecuh, Coosa, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Greene, Hale, Henry, Houston, Lee, Lowndes, Macon, Marengo, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Russell, Sumter, Tallapoosa, Tuscaloosa, Washington, and Wilcox counties qualify for tax relief.

State of Florida: Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton, and Washington counties qualify for tax relief.

The following taxpayers outside the designated areas may also qualify:

• Taxpayers whose records needed to meet a deadline are located in the covered disaster area.
• Relief workers affiliated with a recognized government or philanthropic organization assisting in the area.
• Anyone visiting the area who was killed or injured as a result of the disaster.

Additional Tax Relief

Penalties for payroll and excise tax deposits may be abated when deposits are made by the applicable deadlines:

• For Alabama, the relief applies to deposits due on or after October 7, 2026, and before October 22, 2026, provided the deposits are made by October 22, 2026.
• For Florida, the relief applies to deposits due on or after October 9, 2026, and ends before October 26, 2026, with qualifying deposits made by October 26, 2026.

Both announcements also include the following relief:

• Missed installment agreement payments during the postponement period will not cause the agreement to default. However, interest and late-payment penalties continue to accrue.
• Qualified disaster relief payments are excluded from gross income.
• Special disaster distributions and hardship withdrawals may be available from retirement plans and IRAs.
• Fees for copies of previously filed tax returns are waived.
• The FBAR filing deadline may be further extended.

Under the Disaster Related Extension of Deadlines Act (Public Law 119-64), the postponed deadline is also treated as an extension when calculating the limit on a tax refund. This gives affected taxpayers additional time to claim a refund or credit.

How to Request Relief

The IRS automatically applies filing and payment relief to taxpayers located in the designated disaster areas. Affected taxpayers who live or have a business outside the designated areas should call the IRS Special Services toll-free number at 866-562-5227 to request relief.

Tax practitioners in the disaster area who hold records for taxpayers outside it may also contact IRS Special Services. Practitioners with records for ten or more clients should follow the IRS guidance on bulk requests from practitioners for disaster relief.

If an affected taxpayer receives an IRS notice assessing a late-filing or late-payment penalty for a deadline falling within the postponement period, they should call the phone number listed on the notice to request penalty abatement.

Declaration Numbers

• Alabama: The Alabama relief follows a disaster declaration issued by the State of Alabama. To request a fee waiver for copies of previously filed tax returns, write the assigned declaration number, AL-0017-DR, in bold letters at the top of Form 4506 or Form 4506-T and submit it to the IRS.
• Florida: The Florida relief follows a FEMA disaster declaration. To request a fee waiver for copies of previously filed tax returns, write the FEMA declaration number, 3655-EM, in bold letters at the top of Form 4506 or Form 4506-T and submit it to the IRS.

State Tax Relief

The Alabama Department of Revenue and the Florida Department of Revenue have also announced extensions for state tax returns.

Alabama

The Alabama Department of Revenue (ALDOR) is providing an automatic individual income tax filing extension. It applies to taxpayers affected by Hurricane Isaias who live or have a business in the Alabama counties named in Governor Kay Ivey’s state of emergency declaration. These taxpayers now have until February 4, 2027, to file Alabama individual income tax returns that were due October 15, 2026. No contact with ALDOR is required to receive the extension.

Tax payments that were due April 15, 2026 are not eligible for this relief.

Taxpayers outside the designated areas who have difficulty filing on time or those who need relief for other Alabama tax filings may request it on a case-by-case basis. Contact the appropriate ALDOR office:

• Individual Income Tax: 334-353-0602
• Corporate Income Tax: 334-242-1200
• Pass-through Entities: 334-242-1033
• Sales and Use Tax: 334-242-1490
• Business Privilege Tax: 334-353-7923
• Withholding Tax: 334-353-7680

Florida

The Florida Department of Revenue has suspended due dates and extension periods for Florida corporate income tax returns and tentative tax payments until Tuesday, February 23, 2027. That date is 15 days after the federal filing extension provided for this disaster. The suspension applies to affected taxpayers in the same 27 counties designated by the IRS:

Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton, and Washington.

Resources

For additional information, taxpayers can review the official IRS announcements:

• IRS announcement for Alabama: AL-2026-01
• IRS announcement for Florida: (FL-2026-07)
• Alabama Department of Revenue announcement: ALDOR: Hurricane Isaias
• Florida Department of Revenue corporate income tax announcement: FLDOR: Hurricane Isaias

Additional guidance is available in these IRS publications and forms:

• Publication 547 (Casualties, Disasters, and Thefts)
• Form 4684 (Casualties and Thefts)
• Publication 525 (Taxable and Nontaxable Income)
• Form 8915-F (Qualified Disaster Retirement Plan Distributions and Repayments)