IRS Grants Tax Relief to Nebraska Storm Victims in Knox County, Extending Deadlines to January 7, 2027
The Internal Revenue Service announced on October 26 that individuals and businesses in Knox County, Nebraska, affected by a severe storm that began on September 9, 2026, will receive tax relief: affected taxpayers now have until January 7, 2027, to file various federal individual and business tax returns and make tax payments.
Following the disaster declaration issued by the State of Nebraska, individuals and households that reside or have a business in Knox County qualify for the relief. Deadlines falling on or after September 9, 2026, and before January 7, 2027, are postponed, covering taxpayers with a valid extension to file their 2025 individual returns, though payments for those returns that were due April 15, 2026, are not eligible. Quarterly payroll and certain excise tax returns normally due November 2, 2026, are also covered.
Penalties on payroll and excise tax deposits due between September 9 and September 24, 2026, will be abated if the deposits are made by September 24, and taxpayers who receive a late-filing or late-payment penalty notice for a due date within the postponement period can call the number on the notice to have it abated. Under the recently enacted Disaster Related Extension of Deadlines Act (Public Law 119-64), the postponement counts as an extension for calculating refund limits, giving affected taxpayers additional time to claim a refund or credit.
Source: GSM · USA (original Chinese edition)
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