IRS announces tax relief for those impacted by major earthquake in May on Big Island

Internal Revenue Service recently announced tax relief is available for people and businesses impacted by the major magnitude-6.0 earthquake in May on the west side of the Big Island. The announcement comes after a Federal Emergency Management Agency disaster declaration.

These taxpayers now have until Feb. 1, 2027, to file various federal individual and business tax returns and make tax payments.

This new relief combines with earlier tax relief provided after the March kona lows, flooding and mudslides in Hawai‘i County.

The Feb. 1, 2027, deadline applies to people who had a valid extension to file their 2025 individual income tax return. Because tax payments related to these 2025 returns were due April 15, those payments are not eligible for this relief.

Penalties on payroll and excise tax deposits due on or after May 22 and before June 8 will be abated as long as the tax deposits are made by June 8.

The Feb. 1, 2027, deadline also applies to affected quarterly payroll and certain excise tax returns normally due July 31 and Nov. 2.

If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original filing, payment or deposit due date within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief; however, affected taxpayers located outside the covered disaster area should call IRS Special Services at 866-562-5227 to request this relief.

Click here to find additional information about disaster recovery.