Taxpayers who live or have a business in Perry County have until Thursday, Feb. 4, 2027, to file most federal tax returns and pay federal taxes that fall due on or after Oct. 7, when Hurricane Isaias began.
The Internal Revenue Service announced the relief Oct. 14 for Perry and 39 other Alabama counties, following the state’s disaster declaration. The IRS said it identifies taxpayers in those counties automatically and applies the relief.
The Alabama Department of Revenue followed Oct. 15 with an automatic extension to Feb. 4 for state individual income tax returns that were due Oct. 15. No contact with the department is needed to get it, the department said.
Neither extension covers payments on 2025 individual returns, which were due April 15, the IRS and the department said.
The postponement applies to 2025 individual returns for people who had a valid extension to file, to quarterly payroll and certain excise tax returns normally due Monday, Nov. 2, and to estimated income tax payments due on or after Oct. 7. Estimated payments made by Feb. 4 will draw no penalty, the IRS said.
The extra time also applies to most other returns with an original or extended due date before Feb. 4, the IRS said, among them corporate, partnership, S corporation, estate and trust returns; estate, gift and generation-skipping transfer tax returns; annual returns of tax-exempt organizations; and employment and certain excise tax returns.
Employment and excise tax deposits, and information returns in the W-2, 1099 and related series, are not postponed unless the IRS lists them specifically.
A taxpayer who gets a late-filing or late-payment penalty notice for a deadline inside the postponement period should call the number on the notice to have the penalty removed, the IRS said.
Affected taxpayers who live or have a business outside the 40 counties, such as those whose tax records are in the storm area, should call IRS Special Services at 866-562-5227 to ask for the relief.
Taxpayers on an IRS installment agreement or payment plan will keep getting reminder notices, and direct debits will continue. A payment missed during the postponement will not put the agreement in default, but interest and late-payment penalties keep adding up, the IRS said.
The IRS will also waive its fees for copies of past returns for affected taxpayers who write the declaration number, AL-0017-DR, in bold at the top of Form 4506 or Form 4506-T.
Taxpayers who need relief for other state tax filings, and those outside the 40 counties who have trouble filing on time because of the storm, may call the Department of Revenue to ask for relief case by case. The number for individual income tax is 334-353-0602. The department’s other numbers are 334-242-1200 for corporate income tax, 334-242-1033 for pass-through entities, 334-242-1490 for sales and use tax, 334-353-7923 for business privilege tax and 334-353-7680 for withholding tax.
