IRS Disaster Relief for Wildfire and Tribal Storm Areas

The IRS has postponed filing, estimated-payment, payroll, and related deadlines to February 1, 2027 for taxpayers in specified April wildfire and storm disaster areas, including the Oglala Sioux Tribe area and designated Indiana counties. Disaster-loss documentation can be reconstructed, but basis, reimbursements, geographic eligibility, and payroll exceptions require verification.