On October 14, 2026, the IRS announced Hurricane Isaias tax relief for Florida (release FL-2026-07). Individuals and businesses that reside or have a business in 27 Florida counties now have until February 8, 2027 to file many federal returns and make many federal tax payments. The same day, the IRS issued a separate release for Alabama (AL-2026-01), with a February 4, 2027 deadline for 40 counties.
On October 22, 2026, the IRS updated the Florida release: the relief now starts on October 6, 2026 instead of October 9, to match the FEMA incident period. The Florida Department of Revenue has also suspended state corporate income tax due dates for the same counties until February 23, 2027.
This matters to international founders whose U.S. LLC or corporation operates from a covered county, and to non-residents who live or keep their tax records there. It does not reach every Florida LLC.
What the IRS announced
The Florida relief follows a FEMA disaster declaration. It covers taxpayers who reside or have a business in these counties: Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton and Washington.
Federal deadlines that fall in the relief window are pushed to February 8, 2027. According to the IRS release, this includes:
- Individual, corporate, partnership, S corporation, estate and trust returns with an original or extended due date in the window.
- Quarterly payroll and certain excise returns normally due on November 2, 2026, and February 1, 2027.
- Estimated income tax payments that would otherwise fall in the window.
- 2025 individual returns that were on a valid extension. These can now be filed by February 8, 2027.
The relief is applied automatically. In the IRS’s words, it “automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief.” If you get a late-filing or late-payment penalty notice for a deadline inside the window, call the number on the notice.
Alabama: a slightly different window
The Alabama release follows a State of Alabama disaster declaration. It covers 40 counties, with relief for deadlines on or after October 7, 2026, and a new deadline of February 4, 2027. If your Alabama business is in a covered county, read the county list in the IRS release instead of assuming the Florida dates apply.
Florida state corporate income tax
In an October 14, 2026 memorandum, the Florida Department of Revenue suspended due dates and extension periods for Florida corporate income tax returns and tentative tax payments until February 23, 2027. That is 15 days after the federal date, and it applies to affected taxpayers in the same 27 counties. The memo cites the Governor’s Executive Orders 26-202, 26-211 and 26-212, issued between October 6 and October 10, 2026.
Key dates at a glance
| Item | Florida (federal) | Alabama (federal) | Florida corporate income tax |
|---|---|---|---|
| Announced | Oct. 14, 2026 (updated Oct. 22) | Oct. 14, 2026 | Oct. 14, 2026 (FL DOR memo) |
| Relief starts | Oct. 6, 2026 | Oct. 7, 2026 | Tied to the IRS relief |
| New deadline | Feb. 8, 2027 | Feb. 4, 2027 | Feb. 23, 2027 |
| Counties | 27 | 40 | Same 27 as the IRS Florida relief |
| Deposit penalty abatement | Deposits due Oct. 6 to before Oct. 21, made by Oct. 21, 2026 | Deposits due Oct. 7 to before Oct. 22, made by Oct. 22, 2026 | Not applicable |
Who is affected among international founders
The test in the release is where you reside or have a business. Forming an LLC under Florida law does not, by itself, put your company in a covered county. Many large Florida business hubs, including Miami-Dade, Broward, Orange and Hillsborough counties, are not on the list. The covered counties are mainly in the Panhandle and north Florida, such as Escambia (Pensacola), Leon (Tallahassee), Bay (Panama City) and Okaloosa, plus Citrus and Levy.
Situations where a foreign owner may be affected:
- A U.S. LLC or corporation with its business location in a covered county. Extended 2025 returns that were due in the window, for example on October 15, 2026, may now be due February 8, 2027.
- A non-resident individual living in a covered county who extended a 2025 return.
- An owner who lives abroad but keeps the records needed to file in a covered county, for example with a bookkeeper or preparer there. The IRS says affected taxpayers outside the covered area should call IRS Special Services at 866-562-5227 to request relief.
If you are not sure whether your company counts as located in a covered county, do not assume the extra time applies. Confirm with your tax professional or the IRS before you skip a deadline.
What this relief does NOT change
- 2025 tax payments already due. Payments for 2025 individual returns were due April 15, 2026. The IRS says those payments are not eligible for this relief.
- Certain information returns. The Florida release lists forms outside the postponement, including the W-2, 1094, 1095, 1097, 1098 and 1099 series, and Form 1042-S, which U.S. businesses use to report payments to foreign persons.
- Payroll and excise deposits. These are not postponed. Instead, penalties are abated only for deposits made by the dates in the table above.
- Forms not named in the release. The release does not specifically mention Form 5472 or Form 1040-NR. Corporate and individual returns are covered in general terms, but if you file a pro forma Form 1120 with Form 5472 for a foreign-owned single-member LLC, confirm the treatment with your preparer.
- ITIN processing. The relief changes filing and payment deadlines. It does not speed up or slow down ITIN processing. The IRS says ITIN applications usually take about 7 weeks, and 9 to 11 weeks during peak season or when the applicant is abroad.
- FBAR. The release only says the government “may further extend” the FBAR due date for disaster victims and points to FinCEN notices. Check FinCEN’s own guidance rather than assuming an extension.
Practical steps for ITIN, EIN and U.S. LLC holders
- Check the county list. Compare your business location, and the place your records are kept, with the counties in the IRS release. The registered agent’s county and the business’s operating location can be different.
- List your deadlines between October 6, 2026 and February 8, 2027. Include extended federal returns, quarterly payroll returns, and estimated payments. Note which ones the release actually covers.
- Keep filing early if you can. The postponement gives you more time; it does not require you to wait.
- Watch your IRS mail. If a penalty notice arrives for a deadline in the window, call the number on the notice and refer to the disaster relief.
- Claiming a casualty loss? The IRS lets affected taxpayers claim disaster losses on the return for the year of the event or the prior year. The release says to include FEMA declaration number 3655-EM on the return. See Publication 547 and Form 4684.
- Replace lost records. The IRS waives fees for copies of prior returns if you write 3655-EM at the top of Form 4506 or 4506-T. Our document-safety guide for international owners explains which records to keep in a second location.
How this connects to your ITIN, EIN and LLC
Your EIN belongs to the business and your ITIN belongs to you, but disaster relief follows where the taxpayer resides or does business, not the type of tax ID. A foreign-owned LLC in Tallahassee and its owner abroad may have different deadlines, depending on whose location and records fall in the covered area.
If you need an ITIN to file a return, the W-7 usually goes in with that return. A postponed return deadline gives you more time to prepare, but IRS processing time stays the same once the application is filed. An ITIN is for federal tax purposes only. It does not give immigration status or work authorization.
The IRS decides who qualifies for relief and issues ITINs and EINs. ITIN.com does not issue tax IDs or decide relief eligibility. We prepare and verify ITIN applications, file and coordinate them, and guide you through the process. A Certified Acceptance Agent can authenticate your passport and most supporting documents, so in many cases you do not have to mail originals to the IRS.
For related reading, see our posts on Hawaii earthquake tax relief, another 2026 disaster postponement, and the September 15, 2026 estimated tax deadline for non-U.S. founders and ITIN holders.
References
- IRS, “IRS announces tax relief for taxpayers impacted by Hurricane Isaias in Florida, various deadlines postponed to Feb. 8, 2027” (FL-2026-07, Oct. 14, 2026; updated Oct. 22, 2026): irs.gov
- IRS, “IRS announces tax relief for taxpayers impacted by Hurricane Isaias in Alabama, various deadlines postponed to Feb. 4, 2027” (AL-2026-01, Oct. 14, 2026): irs.gov
- Florida Department of Revenue, “Hurricane Isaias – Corporate Income Tax – Suspension of Due Dates and Extension Periods” (memorandum, Oct. 14, 2026): floridarevenue.com
- IRS, “Tax relief in disaster situations”: irs.gov
- Journal of Accountancy, “IRS grants Hurricane Isaias tax relief in Alabama, Florida” (Oct. 14, 2026): journalofaccountancy.com
This article is general information as of October 28, 2026. It is not legal, tax, immigration or banking advice. Disaster relief terms, county lists and dates can be updated by the IRS and state agencies. Consult a qualified professional about your own situation before relying on a postponed deadline.
