SAIPAN — The Internal Revenue Service announced Monday that individuals and businesses in the Commonwealth affected by Super Typhoon Sinlaku now have until Nov. 2, 2026, to file various federal tax returns and make tax payments.
The relief covers taxpayers who reside or have a business in the Northern Islands, Rota, Saipan and Tinian, following the federal disaster declaration issued by the Federal Emergency Management Agency. The FEMA declaration number is 4910-DR.
For deadlines falling on or after April 11, 2026, and on or before Nov. 2, 2026, affected taxpayers are granted additional time to file. The relief applies to individual income tax returns and payments normally due on or after April 11, as well as affected quarterly payroll and certain excise tax returns normally due April 30, July 31 and Oct. 31.
Penalties on payroll and excise tax deposits due on or after April 11 and before April 27 will be abated as long as the deposits were made by April 27, the IRS said.
Affected taxpayers who receive a late-filing or late-payment penalty notice for a due date within the postponement period should call the number on the notice to have the penalty abated.
Under the recently enacted Disaster Related Extension of Deadlines Act, signed as H.R. 1491, the postponement of a federal tax return deadline due to a federally declared disaster is treated as an extension for purposes of calculating the limit on a tax refund. The IRS said the law gives affected taxpayers additional time to claim a refund or credit.
The IRS automatically identifies taxpayers in the covered disaster area and applies the relief. Affected taxpayers who live or operate a business outside the disaster area, but whose records are located within it, can request relief by calling the IRS Special Services line at 866-562-5227. Tax practitioners with records for 10 or more clients can refer to the IRS bulk-request guidance for disaster relief.
Affected taxpayers in the federally declared disaster area can claim disaster-related casualty losses on their federal income tax return for either the year the event occurred or the prior year. Individuals have until Oct. 15, 2026, to make the election. Returns claiming a disaster loss should include FEMA disaster declaration number 4910-DR.
The IRS will waive its usual fees for copies of previously filed tax returns for affected taxpayers. Requesters should write 4910-DR in bold letters at the top of Form 4506 or Form 4506-T.
Qualified disaster relief payments are generally excluded from gross income, meaning affected taxpayers can exclude amounts received from a government agency for reasonable and necessary personal, family, living or funeral expenses, as well as for repair or rehabilitation of a home or replacement of its contents.
Additional relief may be available to taxpayers who participate in a retirement plan or individual retirement arrangement. A taxpayer may be eligible to take a special disaster distribution that is not subject to the 10% early-distribution tax and that may be taken into income over three years. Taxpayers may also be eligible for a hardship withdrawal. Each plan or IRA has its own rules.
Taxpayers who do not qualify for disaster tax relief may qualify for reasonable-cause penalty abatement.
Free tax preparation help remains available through Volunteer Income Tax Assistance and Tax Counseling for the Elderly sites, though VITA sites generally cannot help claim disaster losses. The VITA locator can be reached at 800-906-9887. AARP Tax-Aide can be reached at 888-227-7669. Any individual or family with adjusted gross income of $89,000 or less in 2025 can use IRS Free File guided tax software at no cost.
The IRS said additional disaster relief may be made available in the future.