US IRS Super Typhoon Disaster Tax Relief

Published on: May 7, 2026

On May 4, US IRS reported on tax relief relating to super typhoon.

  • US IRS announced disaster tax relief to individuals and businesses impacted by Super Typhoon Sinlaku in the Northern Mariana Islands.
  • Overview
  • Relief applies to taxpayers in Saipan, Tinian, Rota, and the Northern Islands affected by the FEMA-declared disaster beginning Apr. 11, 2026.
  • Tax returns, payments, quarterly payroll filings, and certain excise tax filings due between April 11 and Nov. 2, 2026 now qualify for postponed deadlines.
  • IRS will automatically apply relief for eligible taxpayers located in the disaster area and affected taxpayers receiving penalties can request abatement by contacting the IRS.
  • Payroll and excise tax deposit penalties will be waived if deposits originally due between Apr. 11 and Apr. 27, 2026 are made by Apr. 27, 2026.
  • Deadline
  • Key federal tax filing and payment deadlines are extended to Nov. 2, 2026.
Regulators
US IRS
Entity Types
CNSM; Corp
Reference
PR, NMI-2026-01, 5/4/2026
Functions
Accounting; Compliance; Legal; Operations; Reporting; Tax
Countries
United States of America
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
Am
Rule Date
May 4, 2026
Effective Date
Nov 2, 2026
Rule ID
296716
Linked to
N/A
Reg. Last Update
May 4, 2026
Report Section
US Consumer