Households and businesses in storm-hit parts of Michigan and Wisconsin are running out of extra time on their federal taxes. The IRS postponed a long list of filing and payment deadlines after severe storms, tornadoes and flooding this spring, and that postponement ends on Monday, November 2, 2026.
For anyone in the covered counties who has not yet filed a 2025 federal return or paid tax due this year, November 2 is the new due date. After it passes, the relief no longer applies, and returns and payments still outstanding are judged against the regular rules.
Which counties are covered
The relief is not statewide in either state. In Michigan, the IRS release MI-2026-02, issued July 13, 2026 under FEMA declaration 4925-DR for storms that began April 10, covers 37 counties: Alcona, Allegan, Alpena, Antrim, Barry, Benzie, Charlevoix, Cheboygan, Crawford, Eaton, Emmet, Grand Traverse, Gratiot, Iosco, Iron, Kalamazoo, Kalkaska, Lake, Manistee, Marquette, Mecosta, Menominee, Missaukee, Montcalm, Montmorency, Muskegon, Newaygo, Oceana, Ogemaw, Osceola, Oscoda, Presque Isle, Roscommon, Saginaw, Tuscola, Washtenaw and Wexford.
In Wisconsin, release WI-2026-02, also issued July 13 under FEMA declaration 4923-DR for storms that began April 13, covers 21 counties plus the Oneida Indian Reservation: Bayfield, Brown, Buffalo, Iowa, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, Manitowoc, Marathon, Milwaukee, Outagamie, Racine, Rock, Sauk, Vernon, Washington, Waukesha, Waupaca and Winnebago.
When a penalty notice arrives anyway: The IRS says a late-filing or late-payment notice with a due date inside the Michigan or Wisconsin relief period should be answered by calling the number printed on it. Working out what any IRS notice is actually asking for is the job of the notice decoder in The IRS Refund Recovery Kit.
What the November 2 deadline covers
The biggest item for most households is the 2025 federal income tax return. Returns and payments normally due April 15, 2026 were pushed to November 2, and the IRS says that includes people who had a valid extension, so an extended October 15 deadline also moved to November 2 for covered taxpayers.
Estimated tax payments originally due on or after the start of each disaster period and before November 2 were postponed as well. By those dates, that sweeps in the April 15, June 15 and September 15, 2026 installments. Quarterly payroll and certain excise tax returns normally due April 30 and July 31 also moved, along with most other individual, business, estate, trust and tax-exempt returns that came due before November 2.
What did not move
Several obligations were never postponed. Both releases exclude information returns, including Forms W-2, 1094, 1095, 1097, 1098 and the 1099 series, along with Forms 1042-S, 3921, 3922 and 8027. Employment and excise tax deposits were not postponed either, although penalties were abated on deposits due in the first weeks of the disaster if they were made by the cutoff dates the IRS set.
The January 15, 2027 estimated payment also falls outside the relief window, so it is due on its normal date.
A longer window to claim refunds
The relief also helps people who are owed money. Under Public Law 119-64, both releases say, the postponement is treated as an extension when calculating the deadline to claim a refund or credit, giving affected taxpayers more time to file for one.
Storm losses can produce refunds too. Taxpayers can claim uninsured disaster losses on the return for the year of the disaster or on the prior year’s return, and the election to use the prior year can be made up to six months after the disaster-year return’s original due date, not counting extensions. The IRS asks that the FEMA number, 4925-DR in Michigan or 4923-DR in Wisconsin, appear on any return claiming the loss. Publication 547 and Form 4684 explain the calculation. The Michigan release adds that a qualified disaster distribution from a retirement plan or IRA is exempt from the extra 10 percent early-withdrawal tax and can be spread over three years on Form 8915-F.
Penalty notices and free help
Penalty notices can still arrive during the relief period. If a covered taxpayer receives a late-filing or late-payment penalty notice with a due date inside the postponement period, the IRS says to call the number on the notice to request that the penalty be abated.
Free return preparation is available through the IRS-sponsored VITA and Tax Counseling for the Elderly programs at 800-906-9887, and through AARP Tax-Aide at 888-227-7669. For a household that skipped the spring filing season because of storm cleanup, the practical step is to file the 2025 return and pay any balance by November 2.
Closing out a storm-delayed tax year
The Michigan and Wisconsin relief ends November 2, but the refund rules that came with it run longer, because the postponement counts as an extension when the IRS measures a refund claim. A household filing late with a casualty loss or an overpayment has a return to file first and a refund to follow afterward.
The IRS Refund Recovery Kit includes a refund status tracker spreadsheet and the 3-year refund deadline, for following a late-filed return through to its refund.
Look up the 3-year refund deadline in The IRS Refund Recovery Kit.
This article was created with AI assistance and reviewed for accuracy against IRS disaster relief announcements.
Julian Harrow specializes in taxation, IRS rules, and compliance strategy. His work helps readers navigate complex tax codes, deadlines, and reporting requirements while identifying opportunities for efficiency and risk reduction. At The Daily Overview, Julian breaks down tax-related topics with precision and clarity, making a traditionally dense subject easier to understand.
