The Internal Revenue Service of the United States (IRS) granted until February 8, 2027 to file certain returns and make specific federal tax payments for taxpayers affected by Hurricane Isaias in 27 counties of Florida.
The measure also benefits those who had a valid extension to declare their 2025 income, which had a general deadline set for October 15.
The relief was announced via the official IRS statement, following a disaster declaration from the Federal Emergency Management Agency (FEMA) related to the hurricane, the effects of which began on October 9.
This is not an extension for all of Florida. The benefit is geographically limited and applies to certain obligations whose original or extended deadlines fell between October 9, 2026, and before February 8, 2027.
For Cuban taxpayers who reside, are self-employed, or have businesses in the state, what matters is not the nationality, but rather meeting the criteria established by the IRS.
Living in Miami, for example, does not automatically grant the right to this extension.
Which 27 counties are included?
According to the official report published by the IRS, the benefiting counties are:
- 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
- Washington
The coverage includes individuals residing in those counties and businesses, including tax-exempt organizations, whose main establishment is located in the area designated as a disaster zone.
Miami-Dade, Broward, and Palm Beach are not on the list. Therefore, their residents and businesses should not assume they have until February to declare or pay merely because they are located in Florida.
However, the IRS recognizes exceptional situations in which a taxpayer located outside of the 27 counties may also become eligible.
Among them are individuals and companies whose essential documents needed to meet a tax obligation are located within the affected area. This may include a taxpayer from Miami who relies on accounting records stored in one of the included counties.
Individuals who participated in disaster relief efforts connected to recognized governmental or philanthropic organizations can also benefit from the defined provisions, as well as visitors who were injured or lost their lives as a result of the disaster.
What declarations and payments can be postponed?
The new date of February 8, 2027, covers, among other eligible obligations, the individual income tax returns for 2025 for which a valid extension had been obtained until October.
It also includes various declarations from companies, partnerships, S corporations, trusts, estates, donations, and exempt organizations, as long as their deadlines fall within the period covered by the measure.
The estimated income tax payments that were originally due from October 9, 2026, are also postponed until February 8, 2027, for eligible taxpayers.
In the case of quarterly payroll tax returns and certain excise taxes, the IRS specified that the new deadline includes those that normally expired on November 2, 2026, and February 1, 2027.
There is a fundamental distinction: the extension to file the 2025 declaration does not delay the taxes for that year that were due on April 15, 2026.
Since that expiration occurred before the beginning of the disaster period, the payments due from April do not receive this extension.
Payroll tax deposits and certain excise taxes have a different rule. The IRS does not include them in the general postponement until February.
However, it will eliminate the corresponding fines for deposits maturing from October 9 to October 26, 2026, provided they are made no later than October 26.
The deadline for the informational returns for forms W-2, 1094, 1095, 1097, 1098, and 1099, as well as for forms 1042-S, 3921, 3922, and 8027, is also not generally extended.
The organization allows exceptions only when specific actions are explicitly included in the provisions applicable to disaster relief.
What happens to those who already have a payment agreement with the IRS?
Eligible taxpayers who have an installment payment agreement also have specific protection. If they fail to make payments between October 9, 2026, and February 8, 2027, that default alone will not result in the cancellation of the agreement.
However, the IRS warned that the usual interest and penalties for late payments will continue to accumulate. Additionally, reminder notices and automatic debits will still be in effect.
Those wishing to suspend automatic charges must contact the IRS or their banking institution. This measure does not mean that direct debit payments will stop on their own.
Is it necessary to request the extension?
For taxpayers identified by the IRS as located in the 27 included counties, the relief is applied automatically. There is no need to submit a special application to receive the corresponding extension.
The situation changes for those who live or have their business outside of those counties but meet one of the exceptional criteria, such as having essential tax documentation in the affected area.
In those cases, the IRS advises that they should call their toll-free Special Services line, 866-562-5227, to request the relief application.
Tax professionals who maintain documentation for clients located outside the area can also contact that service; there are additional instructions for requests involving ten or more clients.
If an eligible person receives a notification of a fine for late filing or payment related to an obligation whose original due date was within the covered period, they must call the number listed on that notification to request the removal of the penalty.
The statement also includes the possibility of claiming certain material losses related to the disaster in the federal declaration for the year of the incident or the previous year, in accordance with the applicable requirements.
To identify the disaster in the corresponding declarations, the IRS indicates the FEMA number 3655-EM.
Affected taxpayers can also request copies or transcripts of previous tax returns without paying the usual fees, following the agency's instructions and indicating the same disaster number on the appropriate forms.
What changes regarding the general deadline of October 15th?
The new provision introduces a specific exception to the existing tax calendar. At the beginning of October, it was reminded that October 15 was the general deadline for many taxpayers who requested a valid extension to file their federal return for 2025.
The new announcement changes that deadline for those affected who meet the disaster criteria in Florida, but it does not replace the general timeline for other taxpayers.
Hurricane Isaías had caused blackouts and disruptions in various areas of Florida, a situation that preceded the federal disaster declaration and the subsequent tax decision.
Before assuming that an obligation can be postponed, taxpayers should verify that their county or specific circumstances are included and that the type of return, payment, or deposit is indeed covered.
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