We have received inquiries about a filing delay for the Feb. 2, 2026, deadline due to the winter weather many states have experienced this week and the winter weather anticipated for this weekend.
FEMA has issued Emergency Declarations for Louisiana, Indiana, Arkansas, West Virginia, Tennessee, Kentucky, Maryland, North Carolina, Mississippi, Georgia, Virginia and South Carolina (Disasters and Other Declarations | FEMA.gov). These Emergency Declarations do not authorize an automatic filing delay for IRS purposes.
TSCPA has reached out to the IRS asking for extensions to be granted to those impacted by Winter Storm Fern. As more information is received, we will update TSCPA members.
In the meantime, we want to share the criteria for reasonable cause relief for natural disasters, which is indicated in the Internal Revenue Manual at IRM 20.1.1.3.2.2.2:
20.1.1.3.2.2.2 (10-19-2020)
Fire, Casualty, Natural Disaster, or Other Disturbance-Reasonable Cause
- Determine if the taxpayer could not comply timely because the taxpayer was an "affected taxpayer" eligible for disaster relief as provided for in IRM 25.16.1.3, Identification of Covered Disaster Area, Postponement Period and Affected Taxpayers. Also see IRM 20.1.1.3.3.6, Official Disaster Area.
- For taxpayers not considered an "affected taxpayer," reasonable cause relief from a penalty may be requested if there was a failure to timely comply with a requirement to file a return or pay a tax as the result of a fire, casualty, natural disaster, or other disturbance. However, one of these circumstances by itself does not necessarily provide penalty relief.
- Penalty relief may be appropriate if the taxpayer exercised ordinary business care and prudence, but due to circumstances beyond the taxpayer’s control, they were unable to comply with the law.
- Factors to consider include the following:
- Timing
- Effect on the taxpayer’s business
- Steps taken to attempt to comply
- If the taxpayer complied when it became possible
- The determination to grant relief from each penalty must be based on the facts and circumstances surrounding each individual case. Determine if the event resulted in a circumstance for which other penalty relief criteria may apply. For example, if the taxpayer was unable to access their records as the result of a fire. See IRM 20.1.1.3.2.2.3, Unable to Obtain Records. If the taxpayer, or responsible party, was unable to comply because they were hospitalized as the result of an accident. See IRM 20.1.1.3.2.2.1, Death, Serious Illness, or Unavoidable Absence.
Should any penalty notices appear due to a missed filing delay caused by this weather, this relief may be available.
We are continually monitoring the situation and will keep you informed of any further developments.
