On September 10, 2026, the IRS announced in MT-2026-05 tax relief for eligible individuals and businesses in the Oglala Sioux Tribe affected by severe storms, straight-line winds, and flooding that began on June 2, 2026.
Who Qualifies
The relief applies to individuals and households that reside in the Oglala Sioux Tribe covered disaster area, and to businesses whose principal place of business is located there. The IRS provided the relief following a federal disaster declaration issued by the Federal Emergency Management Agency.
The IRS generally identifies eligible taxpayers from their address of record and applies filing and payment relief automatically. Other affected-taxpayer categories described in the announcement may also qualify, including certain taxpayers outside the covered area whose records needed to meet a deadline are located there.
Which Deadlines Are Postponed
Eligible taxpayers generally have until February 1, 2027, to file certain federal returns and make certain tax payments that were originally due on or after June 2, 2026, and before February 1, 2027.
The postponement includes 2026 estimated income tax payments otherwise due during the covered period. It also applies to 2025 individual income tax returns for taxpayers who had a valid filing extension. However, tax payments associated with those 2025 returns were due on April 15, 2026, so those payments are not covered by this relief.
Certain quarterly payroll and excise tax returns normally due July 31 and November 2, 2026, are also postponed. Employment and excise tax deposits generally are not postponed to February 1, 2027; the announcement provides a separate, limited penalty-abatement period for deposits due from June 2 through June 16, 2026, when made by June 17, 2026.
How the Relief Is Applied
An eligible taxpayer who receives a penalty notice for a covered filing, payment, or deposit deadline should call the number on the notice. Affected taxpayers outside the covered area whose records needed to meet a deadline are located there may request relief by calling IRS Special Services at 866-562-5227.
Eligibility can depend on the taxpayer, location, obligation, and original due date. Review the official announcement before changing a filing or payment plan.
Why It Matters for Schedule C Filers
A qualifying sole proprietor in the covered area may receive extra time for certain federal filing and payment obligations, including covered estimated tax payments. The relief does not postpone every deadline, and normal interest and late-payment charges may still apply in some situations.
Simple-C helps Schedule C filers organize business income, expenses, and supporting records — providing a clearer bookkeeping record when preparing a return or discussing disaster relief with a tax professional.
This article provides general information, not tax advice. Disaster areas and relief terms can change. Confirm current eligibility, covered deadlines, and payment rules on IRS.gov.