{"id":13014,"date":"2026-09-22T14:18:25","date_gmt":"2026-09-22T14:18:25","guid":{"rendered":"https:\/\/itin.com\/hawaii-earthquake-tax-relief-international-founders-2027\/"},"modified":"2026-09-22T14:18:25","modified_gmt":"2026-09-22T14:18:25","slug":"hawaii-earthquake-tax-relief-international-founders-2027","status":"publish","type":"post","link":"https:\/\/itin.com\/es\/hawaii-earthquake-tax-relief-international-founders-2027\/","title":{"rendered":"Hawaii Earthquake Tax Relief: What International Founders and U.S. Businesses Need to Know Before February 1, 2027"},"content":{"rendered":"

Hawaii Earthquake Tax Relief: What International Founders and U.S. Businesses Need to Know Before February 1, 2027<\/h1>\n

Updated:<\/strong> September 22, 2026
\nPrimary keyword:<\/strong> Hawaii earthquake tax relief 2026
\nSlug:<\/strong> hawaii-earthquake-tax-relief-international-founders-2027<\/code><\/p>\n

The IRS has announced federal tax relief for eligible individuals and businesses affected by the May 22, 2026, earthquake in Hawaii County. Qualifying taxpayers generally have until February 1, 2027<\/strong>, to file certain federal returns, make covered tax payments, and complete other time-sensitive tax actions that originally fell within the postponement period. [1]<\/p>\n

The direct answer is that the relief may help a Hawaii County resident, business, or taxpayer whose necessary records are located in the covered disaster area, but it does not apply automatically to every taxpayer with a U.S. LLC, EIN, or ITIN. Eligibility depends on the IRS affected-taxpayer rules and the relevant disaster declaration. FEMA also confirms that residents impacted by the Kona Earthquake can receive in-person help applying for federal assistance at Community Resource Centers. [2]<\/p>\n

This update is especially relevant to non-U.S. founders with a Hawaii business, foreign owners whose business records are in Hawaii County, U.S. LLCs operating there, payroll professionals, and taxpayers coordinating federal filing and disaster-recovery records.<\/p>\n

What did the IRS announce?<\/h2>\n

In a September 10, 2026 announcement, the IRS stated that tax relief is available to individuals and businesses affected by the earthquake in Hawaii County that began on May 22, 2026. Following a Federal Emergency Management Agency disaster declaration, taxpayers who reside or have a business in Hawaii County may qualify for postponed federal tax deadlines. [1]<\/p>\n

The IRS said the new relief combines with earlier relief following severe storms, flooding, and mudslides in the county. For eligible affected taxpayers, many filing and payment deadlines occurring on or after May 22, 2026, and before February 1, 2027, are postponed to February 1, 2027.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Relief item<\/th>\nIRS information<\/th>\n<\/tr>\n<\/thead>\n
Covered event<\/td>\nMay 22, 2026 Hawaii County earthquake<\/td>\n<\/tr>\n
General postponed deadline<\/td>\nFebruary 1, 2027<\/td>\n<\/tr>\n
Geographic focus<\/td>\nHawaii County covered disaster area<\/td>\n<\/tr>\n
Potentially covered taxpayers<\/td>\nResidents, businesses with a principal place of business, record custodians, certain relief workers, and others described by the IRS rules<\/td>\n<\/tr>\n
Federal agencies mentioned in related recovery support<\/td>\nIRS, FEMA, and SBA<\/td>\n<\/tr>\n
Does an EIN or ITIN automatically qualify?<\/td>\nNo<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Who may qualify for the postponed deadline?<\/h2>\n

The IRS identifies several categories of affected taxpayers. They include individuals who live in the covered disaster area and businesses, including tax-exempt organizations, whose principal place of business is there. Taxpayers outside the covered area may also qualify if the records necessary to meet a deadline are located in the disaster area. Certain recognized relief workers and individuals who were killed or injured while visiting the area may also fall within the IRS definition. [1]<\/p>\n

A foreign founder living outside Hawaii may therefore need to examine where the relevant business records are maintained and whether the business has its principal place of business in the covered area. Owning a U.S. LLC alone does not establish eligibility.<\/p>\n

The IRS generally identifies taxpayers located in the covered disaster area automatically. Taxpayers outside the area whose records are inside the area may need to contact the IRS Special Services line at 866-562-5227 to request the relief. Tax practitioners maintaining records for affected clients can use the IRS bulk-request process where applicable.<\/p>\n

What federal tax deadlines may be postponed?<\/h2>\n

The IRS says the February 1, 2027 deadline may apply to many federal returns and payments with original or extended due dates before that date. The described categories include individual, corporate, estate and trust, partnership, S corporation, and certain employment and excise tax returns. Annual information returns for tax-exempt organizations may also be included where the IRS rules apply. [1]<\/p>\n

The relief is not a blanket cancellation of tax. It generally changes when an eligible taxpayer must file or pay. A taxpayer should preserve the underlying records, calculate the liability accurately, and prepare for filing by the postponed deadline.<\/p>\n

Individual returns and extended 2025 filings<\/h3>\n

The February 1, 2027 date applies to individuals who had a valid extension to file their 2025 federal individual income tax return. However, the IRS states that payments associated with those 2025 returns were due April 15, 2026, and are not eligible for this particular relief.<\/p>\n

An ITIN holder should not assume that a postponed filing date also postpones every related tax payment. The original payment date, the affected-taxpayer category, and the specific IRS announcement control.<\/p>\n

Estimated tax payments<\/h3>\n

Estimated income tax payments originally due on or after May 22, 2026, are postponed through February 1, 2027. The IRS states that affected taxpayers will not be subject to penalties for failure to pay those estimated installments if the payments are made by February 1, 2027.<\/p>\n

This may matter to self-employed individuals, partners, S corporation shareholders, nonresident taxpayers, and business owners who make estimated federal income tax payments. The taxpayer should still maintain a payment schedule and confirm that the installment falls within the covered period.<\/p>\n

Payroll and excise tax deposits<\/h3>\n

The IRS states that penalties on payroll and excise tax deposits due on or after May 22, 2026, and before June 8, 2026, will be abated when the deposits are made by June 8, 2026. Certain quarterly payroll and excise tax returns normally due July 31 and November 2, 2026, may instead be due February 1, 2027 for affected taxpayers.<\/p>\n

A business with employees should separate payroll deposits from payroll returns. The applicable relief may use different dates for a deposit and a return, and the business remains responsible for accurate payroll records and timely payment under the relief terms.<\/p>\n

What does FEMA confirm about the earthquake response?<\/h2>\n

FEMA announced on September 15, 2026 that specialists were available at Community Resource Centers to help people affected by the May 22 Kona Earthquake apply for federal assistance. FEMA staff can help residents apply for or update an application, check its status, and understand letters, documentation, and next steps. [2]<\/p>\n

FEMA says visiting a Community Resource Center is not required. People may apply through DisasterAssistance.gov, by calling 1-800-621-3362, or through the FEMA mobile application. Applicants should generally bring photo identification, the address of the damaged primary residence, insurance information, claim documents, and basic details about damage and losses. FEMA says specialists can still help start or update an application when documents are missing.<\/p>\n

The U.S. Small Business Administration is also described as providing onsite information about low-interest disaster loans for homeowners, renters, businesses of any size, and nonprofits. SBA assistance is separate from IRS tax relief and may not duplicate insurance or other assistance.<\/p>\n

What should international founders and U.S. LLC owners do?<\/h2>\n

Confirm the business location and records<\/h3>\n

A non-U.S. owner should document the business\u2019s principal place of business, the location of accounting records, the location of payroll and sales records, and the dates affected by the earthquake. A remote owner may qualify through the business or records only if the facts fit the IRS criteria.<\/p>\n

An LLC formed in another state but operating in Hawaii County should separately review its Hawaii operations, registered activities, principal place of business, and records. LLC formation alone does not establish disaster-relief eligibility.<\/p>\n

Separate federal from state relief<\/h3>\n

The IRS announcement concerns federal tax filing, payment, deposit, and other time-sensitive federal actions. It does not automatically postpone Hawaii state tax deadlines, county obligations, licensing renewals, bank requirements, payroll registrations, or immigration deadlines.<\/p>\n

A business should check the Hawaii Department of Taxation, county agencies, payroll authorities, and any other applicable state or local authority before relying on February 1, 2027 for a non-federal obligation.<\/p>\n

Protect and rebuild records<\/h3>\n

Affected businesses should preserve digital copies of tax returns, bank statements, invoices, payment-platform reports, payroll records, inventory records, LLC documents, EIN notices, ITIN correspondence, insurance claims, and disaster-related expenses. FEMA recommends documenting damage and preparing for possible inspections, while the IRS relief still depends on the taxpayer\u2019s ability to establish eligibility and meet filing requirements.<\/p>\n

Contact the IRS if the relief is not automatic<\/h3>\n

If a taxpayer outside the covered area maintains necessary records in Hawaii County, the IRS says the taxpayer should contact Special Services to request relief. If an eligible taxpayer receives a late notice with an original due date within the postponement period, the taxpayer should call the number on the notice to request penalty abatement.<\/p>\n

The taxpayer should keep proof of the disaster-related facts, the location of records, communications with the IRS, and any filing or payment completed under the postponed deadline.<\/p>\n

Does this relief change ITIN, EIN, or LLC rules?<\/h2>\n

No. An ITIN is an IRS-issued individual tax-processing number for an eligible person who cannot obtain an SSN. An EIN is an IRS-issued federal business tax identifier. A state authority forms an LLC. A bank independently decides whether to approve an account.<\/p>\n

The Hawaii earthquake relief changes certain federal filing and payment deadlines for eligible affected taxpayers. It does not issue an ITIN or EIN, form an LLC, guarantee a bank account, cancel tax, or determine a taxpayer\u2019s eligibility for a particular federal return.<\/p>\n\n\n\n\n\n\n\n\n\n\n
Item<\/th>\nResponsible authority<\/th>\nRelationship to the disaster relief<\/th>\n<\/tr>\n<\/thead>\n
ITIN<\/td>\nIRS<\/td>\nMay be used by an eligible individual filing a federal return; does not itself create relief eligibility<\/td>\n<\/tr>\n
EIN<\/td>\nIRS<\/td>\nIdentifies a business; does not by itself qualify the business for relief<\/td>\n<\/tr>\n
LLC formation<\/td>\nState authority<\/td>\nCreates a state-law entity; does not automatically qualify the entity<\/td>\n<\/tr>\n
Federal tax relief<\/td>\nIRS<\/td>\nPostpones specified deadlines for eligible affected taxpayers<\/td>\n<\/tr>\n
Disaster assistance<\/td>\nFEMA\/SBA and other agencies<\/td>\nSeparate recovery programs with separate eligibility and applications<\/td>\n<\/tr>\n
Bank account<\/td>\nBank or financial institution<\/td>\nIndependent approval decision; no automatic disaster-related approval<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

How ITIN.com fits into the process<\/h2>\n

ITIN.com prepares, verifies, files, coordinates, and guides clients through eligible ITIN, EIN, LLC formation, and U.S. banking-assistance services. ITIN.com does not issue tax IDs, decide IRS disaster-relief eligibility, approve FEMA or SBA assistance, or guarantee a tax result or bank account.<\/p>\n

Clients with disaster-related filing questions may need a CPA, enrolled agent, or tax attorney to assess the specific return, payment, penalty, state obligation, and record-location facts. ITIN.com can help keep the business identity and documentation workflow organized, but the IRS determines federal tax treatment.<\/p>\n

Practical checklist before February 1, 2027<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Action<\/th>\nWhat to document<\/th>\n<\/tr>\n<\/thead>\n
Confirm eligibility<\/td>\nResidence, principal place of business, record location, or other qualifying category<\/td>\n<\/tr>\n
Inventory deadlines<\/td>\nReturns, estimated payments, payroll returns, excise returns, deposits, and information returns<\/td>\n<\/tr>\n
Preserve records<\/td>\nTax, banking, payroll, sales, inventory, insurance, LLC, EIN, and ITIN documents<\/td>\n<\/tr>\n
Check state deadlines<\/td>\nHawaii state, county, payroll, licensing, and other non-federal obligations<\/td>\n<\/tr>\n
Review notices<\/td>\nIRS penalty or filing notices and the original due date shown<\/td>\n<\/tr>\n
Contact agencies<\/td>\nIRS Special Services, FEMA, SBA, insurers, and local authorities as applicable<\/td>\n<\/tr>\n
Plan filing<\/td>\nPrepare accurate returns and payments before the postponed deadline<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bottom line<\/h2>\n

The IRS has postponed many federal filing, payment, and other tax deadlines to February 1, 2027 for eligible taxpayers affected by the May 22, 2026 earthquake in Hawaii County. FEMA is providing in-person and online assistance for disaster applications, and SBA support may be available for qualifying business and personal losses.<\/p>\n

The relief is not automatic for every ITIN holder, EIN owner, or U.S. LLC. Eligibility depends on the covered disaster area, the taxpayer\u2019s residence or business, the location of necessary records, the type of obligation, and the IRS rules. International founders should separate federal tax relief from state obligations, FEMA\/SBA assistance, immigration matters, and bank-account decisions.<\/p>\n

\n

Important:<\/strong> This article is general information based on IRS and FEMA materials available on September 22, 2026. It is not tax, legal, immigration, insurance, or banking advice. Disaster-relief deadlines and eligibility depend on the taxpayer\u2019s facts and may change. Consult a qualified tax professional for a specific filing, payment, penalty, or state-tax question.<\/p>\n<\/blockquote>\n

References<\/h2>\n
    \n
  1. IRS \u2014 Tax Relief for Taxpayers Impacted by the Earthquake in Hawaii County; Various Deadlines Postponed to Feb. 1, 2027<\/a><\/li>\n
  2. FEMA \u2014 Specialists Available at Community Resource Centers to Help Those Impacted by the Kona Earthquake Apply for Assistance<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    The IRS postponed many federal tax deadlines to February 1, 2027 for eligible taxpayers affected by the Hawaii County earthquake. 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