The United States Internal Revenue Service (IRS) has granted an extension until February 8, 2027, for certain taxpayers in 27 Florida counties affected by Hurricane Isaías to file specific federal tax returns and make designated payments.
This relief measure also aids those who had a valid extension to file their 2025 income tax returns, originally due on October 15.
The IRS announced this extension on October 14, 2026, following a disaster declaration by the Federal Emergency Management Agency (FEMA) related to the hurricane, which began its impact on October 9.
This is not a blanket extension for all of Florida. The relief is geographically limited to certain obligations with original or extended deadlines falling between October 9, 2026, and February 8, 2027.
Eligibility Criteria for Cuban Taxpayers in Florida
For Cuban taxpayers residing, self-employed, or operating businesses in the state, the key factor is not nationality but meeting the IRS's established criteria. Simply living in Miami, for example, does not automatically grant this extension.
Which Florida Counties Are Included?
The IRS’s official list includes the following counties:
Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton, and Washington. This coverage extends to individuals residing in these counties and businesses, including tax-exempt organizations, with their principal location in the declared disaster area.
Miami-Dade, Broward, and Palm Beach are not included. Therefore, residents and businesses there should not assume an automatic extension until February solely because they are located in Florida.
Exceptions and Special Situations
However, the IRS acknowledges that certain situations might make a taxpayer outside these 27 counties eligible. These include individuals and businesses whose essential tax documents are located in the affected area. For instance, a Miami taxpayer relying on records stored in one of the included counties may qualify.
Those engaged in disaster relief efforts with recognized government or philanthropic organizations, as well as visitors injured or deceased due to the disaster, may also benefit from these provisions.
What Tax Filings and Payments Can Be Deferred?
The new February 8, 2027 deadline applies to various eligible obligations, including 2025 individual income tax returns with a valid extension until October. It also covers multiple business returns, partnerships, S corporations, trusts, estates, gifts, and exempt organizations with due dates within the covered period.
Estimated income tax payments originally due from October 9, 2026, are also deferred until February 8, 2027, for eligible taxpayers. As for quarterly payroll and certain excise tax returns, the IRS specified that the new deadline includes those typically due on November 2, 2026, and February 1, 2027.
Importantly, the extension for the 2025 tax return filing does not delay payment of taxes for that year due on April 15, 2026. Since this due date was before the disaster period began, pending payments from April do not receive this extension.
Payroll tax and certain excise tax deposits follow a different rule. The IRS excludes them from the general February deferral but will waive penalties for deposits due from October 9 through October 26, 2026, if made by October 26.
Information returns like series W-2, 1094, 1095, 1097, 1098, and 1099, along with forms 1042-S, 3921, 3922, and 8027, are not generally extended. Exceptions apply only when explicitly covered by disaster relief provisions.
Existing Payment Agreements with the IRS
Eligible taxpayers with installment payment agreements are given specific protection. Failure to make payments between October 9, 2026, and February 8, 2027, will not automatically terminate their agreement.
However, regular interest and penalties for late payments will continue. Reminder notices and automatic debits will still occur. To halt automatic charges, individuals must contact the IRS or their bank. The extension does not automatically stop these payments.
Is a Request for Extension Necessary?
For taxpayers identified by the IRS in the 27 included counties, relief is applied automatically without a special request.
The situation differs for those living or doing business outside these counties but meeting specific exceptional criteria, such as having crucial tax documentation in the affected area. They must call the IRS’s Special Services line at 866-562-5227 to request relief. Tax professionals with client documentation outside the zone can also contact this service, with additional instructions for requests covering ten or more clients.
If an eligible individual receives a penalty notice for late filing or payment for obligations with original due dates within the covered period, they should call the number on the notice to request penalty removal.
The announcement also allows claiming certain disaster-related material losses on the federal return for the disaster year or the prior year, following applicable requirements. To identify the disaster on related returns, the IRS cites FEMA number 3655-EM.
Affected taxpayers may also request prior return copies or transcripts without standard fees, following agency instructions and indicating this disaster number on relevant forms.
Implications of the October 15 General Deadline
This new provision creates a specific exception to the existing tax calendar. Earlier in October, the general reminder was that October 15 was the deadline for many who filed a valid 2025 federal return extension.
The October 14 announcement adjusts this deadline for qualifying disaster victims in Florida but does not replace the general calendar for other taxpayers.
Hurricane Isaías had caused power outages and disruptions in various Florida regions, setting the stage for the federal disaster declaration and the subsequent tax decision.
Before assuming a helpful extension applies, taxpayers must verify whether their county or specific circumstances are included and that their type of return, payment, or deposit is indeed covered. Full details are available in the IRS's official Hurricane Isaías announcement.
Frequently Asked Questions about IRS Tax Relief for Hurricane Isaías
Who is eligible for the tax extension due to Hurricane Isaías?
Taxpayers residing or operating businesses in the 27 Florida counties affected by Hurricane Isaías, as identified by the IRS, are automatically eligible. Exceptions apply for those with critical tax documents in the affected area.
How can taxpayers outside the 27 counties qualify for relief?
Taxpayers outside the 27 counties who meet specific criteria, such as having essential tax documents in the affected zone, must contact the IRS Special Services line at 866-562-5227 to request relief.
What types of tax returns and payments are included in the extension?
The extension covers 2025 individual income tax returns with a valid extension, various business returns, estimated income tax payments, and quarterly payroll and certain excise tax returns due in the specified period.
Does the extension apply to all payroll tax deposits?
No, payroll tax and certain excise tax deposits are not generally extended to February. However, penalties for deposits due between October 9 and October 26, 2026, will be waived if made by October 26.