HWI LEG Hurricane Taxpayer Relief

Published on: Aug 26, 2026

On Aug. 24, HWI LEG issued relief for taxpayers impacted by hurricane.

  • HWI LEG announced the Department of Taxation (DOTAX) will waive penalties, interest for eligible impacted taxpayers impacted by hurricane.
  • Follows HWI LEG issued a proclamation on Tropical Storm Lala, see #309690.
  • Authorized Relief
  • Applies to taxpayers unable to timely file certain state income tax, general excise tax and transient accommodations tax returns, or unable to make timely tax payment.
  • Taxpayers impacted by Hurricane Lala may encounter difficulties in filing their state tax returns or submitting required tax payments within the designated deadline.
  • Relief valid for the period spanning Aug. 20, 2026 to Oct. 20, 2026.
  • Taxpayers who requested relief for the March 2026 Kona Low and Hurricane Lala has caused additional impacts will need to file a new, separate request for relief.
  • Filing Deadline
  • Recommend filing Form L-115A, Tax Relief Request for State Declared Disasters – Hurricane Lala as soon as possible, but no later than Oct. 20, 2026.
  • After filing Form L-115A, taxpayers must file their tax return and pay any taxes owed no later than Oct. 20, 2026.
  • Late file and late payment penalties and interest will begin accruing for returns filed or payments made after Oct. 20, 2026.
Regulators
HWI LEG
Entity Types
CNSM; Corp
Reference
PR 2026-11, 8/24/2026
Functions
BCS; Compliance; Legal; Tax
Countries
United States of America
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
Am
Rule Date
Aug 24, 2026
Effective Date
Oct 20, 2026
Rule ID
310505
Linked to
Reg. Last Update
Aug 24, 2026
Report Section
US Consumer