07/16/2026
See the following article regarding tax relief potentially available to people and businesses affected by the tornado.
MI-2026-02, July 13, 2026
WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses in the State of Michigan affected by severe storms, tornadoes, and flooding that began on April 10, 2026. These taxpayers now have until Nov. 2, 2026, to file various federal individual and business tax returns and make tax
payments. Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and
households that reside or have a business in Alcona, Allegan, Alpena, Antrim, Barry, Benzie, Charlevoix, Cheboygan, Crawford, Eaton, Emmet, Grand Traverse, Gratiot, Iosco, Iron, Kalamazoo, Kalkaska, Lake, Manistee, Marquette, Mecosta, Menominee, Missaukee, Montcalm, Montmorency, Muskegon, Newaygo, Oceana, Ogemaw,
Osceola, Oscoda, Presque Isle, Roscommon, Saginaw, Tuscola, Washtenaw, and Wexford counties qualify for tax relief. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after April 10,
2026, and before Nov. 2, 2026, are granted additional time to file. As a result, affected individuals and businesses will have until Nov. 2, 2026, to file returns and pay any taxes that were originally due during this period. The Nov. 2, 2026, deadline applies to affected individuals who normally would have been required to file their 2025 individual income tax returns and pay any tax due on April 15, 2026. It also applies to individuals who had a valid extension to file their 2025 return.
Here's how you know
7/15/26, 11:54 AM IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Michigan, various deadli…
https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-tornadoes-and-flooding-in-the-state-of-michigan-vario… 1/4
Penalties on payroll and excise tax deposits due on or after April 10, 2026, and before April 27, 2026, will be abated as long as the tax deposits are made by April 27, 2026.
The Nov. 2, 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on April 30 and July 31, 2026. If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original filing,
payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.
Under the recently enacted Disaster Related Extension of Deadlines Act, Public Law 119-64, the postponement of a federal tax return deadline due to a federally declared disaster is treated as an extension for purposes of calculating the limit on a tax refund, giving affected taxpayers additional time to claim a refund or credit.
Covered disaster area
The localities listed above constitute a covered disaster area for purposes of Treas. Reg. §301.7508A-1(d)(2) and are entitled to the relief detailed below.
Affected taxpayers
Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses (including tax-exempt organizations) whose principal place of business is
located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the
relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.
Under section 7508A, the IRS gives affected taxpayers until Nov. 2, 2026, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; annual information returns of tax-exempt
organizations; and employment and certain excise tax returns), that have either an original or extended due date occurring before Nov. 2, 2026.
Estimated income tax payments originally due on or after April 10, 2026, are postponed through Nov. 2, 2026, and affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Nov. 2, 2026. The IRS also gives affected taxpayers until Nov. 2, 2026, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2018-58, 2018-50 IRB 990 (December 10, 2018), that are due to be performed on or after April 10, 2026, and before Nov. 2, 2026.
7/15/26, 11:54 AM IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Michigan, various deadli…
https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-tornadoes-and-flooding-in-the-state-of-michigan-vario… 2/4
Unless an act is specifically listed in Rev. Proc. 2018-58, the postponement of time to file and pay 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. However, penalties on deposits due on or after April 10, 2026, and before
April 27, 2026, will be abated as long as the tax deposits were made by April 27, 2026.
Casualty losses Affected taxpayers in a federally declared disaster area 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 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 election. See Publication 547 for
details. Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684, Casualties and Thefts and its instructions . Affected taxpayers claiming the disaster loss on their return should put FEMA disaster declaration number, 4925-DR on any return. See Publication 547 for details.
Other relief
The IRS will waive the usual fees for requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned FEMA declaration number (4925-DR), in bold letters at the top of Form 4506, Request for Copy of Tax Return , or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS. Qualified disaster relief payments are generally excluded from gross income. This means that affected taxpayers can exclude from their gross income amounts received from a government agency for reasonable and necessary personal, family, living or funeral expenses, as well as for the repair or rehabilitation of their home, or for the
repair or replacement of its contents. See Publication 525 for details. Additional relief may be available to affected taxpayers who participate in a retirement plan or individual retirement arrangement (IRA). For example, a taxpayer may be eligible to take a special disaster distribution that would not be subject to the additional 10% early distribution tax and that the taxpayer may take into income over three years. See Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments
and Disaster relief frequently asked questions: Retirement plans and IRAs under the SECURE 2.0 Act of 2022. Taxpayers may also be eligible to make a hardship withdrawal. Each plan or IRA has specific rules and guidance for their participants to follow.
For anyone affected by a natural disaster, the government may further extend the due date for filing the Report of Foreign Bank and Financial Accounts (FBAR). Be sure to review relevant for complete information. The IRS may provide additional disaster relief in the future.
FBAR relief notices
7/15/26, 11:54 AM IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Michigan, various deadli… https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-tornadoes-and-flooding-in-the-state-of-michigan-vario… 3/4
Taxpayers who do not qualify for disaster tax relief may qualify for reasonable cause penalty abatement. See Penalty relief for reasonable cause for additional information.
Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case. Taxpayers may download forms and publications from the official IRS website, IRS.gov.
Reminder about tax return preparation options
Eligible individuals or families can get free help preparing their tax return at Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites. To find the closest free tax help site, use the or call 800-906-9887. Note that normally, VITA sites cannot help claim disaster losses. To find an AARP Tax-Aide site, use the or call 888-227-7669. Any individual or family whose adjusted gross income (AGI) was $89,000 or less in 2025 can use IRS Free File’s Guided Tax Software at no cost. There are products in English and Spanish. Another Free File option is Free File Fillable Forms. These are electronic federal tax forms, equivalent to a paper 1040 and are designed for taxpayers who are comfortable filling out IRS tax forms. Anyone, regardless of income, can use this option. MilTax, a Department of Defense program, offers free return preparation software and electronic filing for federal tax returns and up to three state income tax returns. It’s available for all military members and some veterans, with no income limit.
