From the official announcement by IRS ↗
The Internal Revenue Service (IRS) has announced an extension of the federal tax filing and payment deadline for individuals and businesses in Wisconsin affected by storms, tornadoes, and flooding that began on April 13, 2026. According to the IRS announcement on July 13, 2026, the new tax filing and payment deadline has been extended to November 2, 2026 for those who would have otherwise been required to file their 2025 individual income tax returns on April 15, 2026, including those who had previously requested an extension.
This decision was made following a disaster declaration issued by the Federal Emergency Management Agency (FEMA) for the region. The relief applies to residents and businesses in 21 Wisconsin counties — including Milwaukee, Racine, Kenosha, Brown, and Waukesha — as well as the Oneida Indian Reservation. WSAW reports that Marathon County, which experienced severe damage from the tornado in April, is also included in the list of counties receiving the extension.
For the Vietnamese community living, doing business, or having family members in the affected counties — from nail salon owners and small restaurant operators to retirees receiving pension income — the deadline for filing individual income tax, quarterly business taxes, and certain excise taxes has been extended to November 2, 2026. Estimated tax payments due from April 13, 2026 are also waived from penalties, provided they are paid by the new deadline. As for penalties on payroll and excise taxes incurred from April 13 to before April 28, 2026, they will be waived if the taxpayer completes payment before April 28, 2026.
In practice, anyone who received a penalty notice for late payment during this period can call the phone number listed on the notice to request penalty relief. Those who suffered losses due to the disaster may choose to claim the loss on either their 2026 tax return (the year the disaster occurred) or their 2025 return, and must include the FEMA disaster case number 4923-DR when filing. The IRS also provides free replacement copies of old tax records for those affected.
Notably, this is not an isolated case: on the same day, the IRS also announced similar extensions for 37 counties in Michigan following another round of storms and flooding in April 2026, showing that the tax extension process for disaster-affected areas is being applied simultaneously across multiple states. See the official IRS announcement at the source link below.
The IRS automatically extends the tax deadline to November 2, 2026 for residents of 21 Wisconsin counties affected by storms and flooding, with no separate application required.
Analysis
Tax extensions following disasters are a routine IRS procedure that automatically applies to any area designated by FEMA as a federal disaster zone — no separate registration is required from residents. One notable point is that the recently enacted Disaster Related Extension of Deadlines Act (Public Law 119-64) stipulates that tax deadline extensions due to disasters also count toward the statute of limitations for claiming refunds — a technical detail that could affect citizens' refund rights if they are unaware of it. The fact that Wisconsin and Michigan received extension notices on the same day reflects the extent of extreme weather damage spreading across the American Midwest in spring 2026, which federal agencies are having to manage simultaneously on multiple fronts.
Diaspora Impact
If you live, do business, or have a tax file related to the 21 Wisconsin counties mentioned above, you do not need to submit a separate request for an extension — the IRS automatically applies the new deadline of November 2, 2026 based on your registered tax address. If you have received a penalty notice for late payment during the period from April 13 to November 2, 2026, call the phone number shown on that notice to request penalty relief — no intermediary service is necessary. Those who suffered property damage from the storm and flooding should retain records, receipts, and note the FEMA disaster case number 4923-DR when claiming losses. For any questions, contact the IRS directly through irs.gov, not through third parties.