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Indiana Disaster Tax Relief: Certain Tax Deadlines Postponed to February 1, 2027

September 30, 2026 Author: Matt Caras, CPA Compass Pointe CPAs

The Internal Revenue Service and Indiana Department of Revenue have announced significant tax relief for individuals and businesses affected by the severe storms, straight-line winds, tornadoes, and flooding that began in Indiana on August 11, 2026.

For qualifying taxpayers, many federal and Indiana filing and payment deadlines that would otherwise fall between August 11, 2026 and February 1, 2027 have been postponed until February 1, 2027. This relief can apply not only to taxpayers who live in an affected county, but in certain circumstances to taxpayers located outside the disaster area as well.

With several important filing and estimated-payment deadlines approaching, taxpayers should understand whether they qualify and, just as importantly, what the postponement does and does not cover.

1. Who Qualifies for the Federal Disaster Relief?

The IRS currently identifies the following Indiana counties as part of the federally declared disaster area:

Carroll, Dearborn, Decatur, Delaware, Fayette, Franklin, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Porter, Pulaski, Randolph, Rush, Tipton, Union, and Wayne.

Individuals whose principal residence is located in one of these counties and businesses whose principal place of business is located there generally qualify automatically for the IRS relief. The IRS identifies these taxpayers based on its address records.

Importantly, Johnson County is not currently included in the covered disaster area.

However, living or operating a business in one of the listed counties is not the only way a taxpayer may qualify. A taxpayer located outside the disaster area may also qualify when records necessary to meet a filing or payment deadline are located within the covered disaster area. For example, a taxpayer may qualify if an affected partnership or S corporation located in the covered disaster area is unable to provide the Schedule K-1 or other records necessary for the taxpayer to timely file their return.

2. What Deadlines Are Postponed?

For qualifying taxpayers, the IRS postpones covered federal filing and payment obligations that fall on or after August 11, 2026 and before February 1, 2027 until February 1, 2027.

Some of the more common federal deadlines affected include:

This relief is particularly important for individuals who properly extended their 2025 income tax returns. A qualifying taxpayer who would normally need to file by October 15, 2026 may now have until February 1, 2027.

However, the postponement does not extend the original April 15, 2026 payment deadline for tax attributable to a 2025 individual income tax return. An extension, or the disaster postponement of the extended filing deadline, does not retroactively postpone tax that was already due on April 15.

3. What if You Live Outside the Disaster Area but Are Waiting for a K-1?

One of the more important aspects of the disaster relief involves taxpayers who do not personally reside in an affected county but own an interest in a partnership or S corporation that does.

For example, assume an individual lives in Johnson County but owns an interest in a partnership located in Marion County. The partnership qualifies for disaster relief and, because of the disaster, cannot complete its return and provide the owner's Schedule K-1 before the individual's normal filing deadline.

The IRS specifically addresses this situation. If the affected partnership or S corporation cannot provide the records necessary for the owner to file his or her return, the owner may also be treated as an affected taxpayer and receive the disaster postponement, even though the owner does not personally live in the disaster area.

This can eliminate the need to file an incomplete individual return simply to meet the normal October 15 deadline and then amend the return after the K-1 becomes available.

Taxpayers outside the covered disaster area who qualify because necessary records are located within the affected area generally need to contact the IRS Disaster Hotline at 866-562-5227 to identify themselves and request the relief. Tax professionals with 10 or more affected clients may also use the IRS bulk-request procedure, when applicable.

4. Indiana Tax Relief

The Indiana Department of Revenue has also provided relief for taxpayers in the affected counties, postponing applicable Indiana filing and payment deadlines to February 1, 2027.

The relief includes, among other items:

• 2026 third- and fourth-quarter Indiana individual estimated tax payments;
• Certain extended individual, fiduciary, nonprofit, corporate, partnership, and S corporation returns; and
• Certain Indiana corporate estimated payments, including payments made through Form IT-6WTH.

For calendar-year pass-through entities making the Indiana Pass Through Entity Tax (“PTET”) election, estimated PTET payments are generally due on the corporate estimated-tax schedule. For 2026, the September and December statutory dates fall on weekends, making the normal payment dates September 21 and December 21, respectively.

Application Point

Taxpayers should not assume that disaster relief applies, or does not apply, solely based on their home address.

If you live or operate a business in one of the covered Indiana counties, have an upcoming estimated-tax payment, or are waiting for a Schedule K-1 that an affected partnership or S corporation is unable to provide because of the disaster, the February 1, 2027 postponement may apply to you.

At the same time, this relief is a postponement of specific deadlines, not a blanket extension of every tax obligation. In particular, amounts that were already due before the August 11 disaster period are not postponed.

CONCLUSION

The Indiana disaster relief provides meaningful additional time for many affected individuals and businesses at a point in the year when several important tax deadlines are approaching.

For some taxpayers, eligibility will be straightforward based on where they live or operate their business. For others, particularly individuals waiting for a K-1 from an affected partnership or S corporation, the rules are less obvious but may still provide valuable relief.

Taxpayers who may qualify should be aware that eligibility depends on the specific facts and circumstances, including where they reside or operate a business and whether necessary tax records are located within an affected area.

Our team will consider the disaster relief provisions as part of our normal review of returns currently in process and upcoming tax obligations. No additional action is required at this time solely because of this announcement.

Additional Resources

• IRS Notice IN-2026-01 
• Indiana disaster relief