WASHINGTON — The Internal Revenue Service announced tax relief for individuals and businesses across Louisiana affected by severe winter ice storms that began Jan. 22, 2026, postponing various federal filing and payment deadlines to March 31, 2026.
The relief follows a disaster declaration issued by the State of Louisiana. Taxpayers who reside or have a business in the state qualify for the extension. The IRS said individuals and businesses with deadlines falling on or after Jan. 22, 2026, and on or before March 31, 2026, will have until March 31, 2026, to file returns and pay taxes originally due during that period.
The March 31 deadline applies to individual income tax returns and payments normally due on or after Jan. 22, 2026. It also covers quarterly payroll and certain excise tax returns normally due Feb. 2, 2026.
Penalties on payroll and excise tax deposits due on or after Jan. 22, 2026, and before Feb. 6, 2026, will be abated if deposits are made by Feb. 6, 2026.
Under Section 7508A, the extension includes most tax returns with an original or extended due date within the postponement window. This includes individual, corporate, estate and trust income tax returns; partnership and S corporation returns; estate, gift and generation-skipping transfer tax returns; annual information returns of tax-exempt organizations; and employment and certain excise tax returns.
Estimated income tax payments originally due on or after Jan. 22, 2026, are postponed through March 31, 2026, without penalty if paid by that date.
The postponement does not apply to certain information returns, including those in the W-2, 1094, 1095, 1097, 1098 and 1099 series, or to Forms 1042-S, 3921, 3922 and 8027. Employment and excise tax deposits are also excluded, except for the limited penalty relief through Feb. 6.
The IRS said it will automatically identify taxpayers located in the covered disaster area and apply relief. Taxpayers outside the disaster area whose necessary records are located within it may qualify but must call the IRS Special Services toll-free number at 866-562-5227 to request assistance.
Affected taxpayers who receive late filing or payment penalty notices for deadlines within the postponement period should contact the IRS using the number on the notice to request abatement.
The agency also said affected taxpayers may claim disaster-related casualty losses on either their 2026 return or the prior year’s return. Individuals have up to six months after the due date of their 2026 federal income tax return, without regard to extensions, to make that election, which for most individual taxpayers is Oct. 15, 2026.
Qualified disaster relief payments are generally excluded from gross income. The IRS will also waive fees for copies of previously filed tax returns if requests are marked “Severe Winter Storms Louisiana.”
Additional relief may be available for taxpayers participating in retirement plans or individual retirement arrangements. Certain disaster distributions may avoid the 10 percent early withdrawal penalty and can be included in income over three years, subject to eligibility requirements.
The IRS said additional disaster relief could be provided in the future.