Advocacy Alert: IRS, DOR announce tax-filing relief for 27 counties impacted by Isaias

By FICPA Governmental Affairs

The Internal Revenue Service on Wednesday announced tax relief for individuals and businesses in Florida affected by Hurricane Isaias. These taxpayers now have until Feb. 8, 2027, to file various federal individual and business tax returns and make tax payments.

Per the IRS release:

Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in 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 counties qualify for tax relief. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 9, 2026, and before Feb. 8, 2027, are granted additional time to file.

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The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief. Tax practitioners in the covered disaster area, who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster area, may contact the IRS Special Services; if the practitioner maintains the necessary records of ten or more clients, please refer to Bulk requests from practitioners for disaster relief for additional guidance.

Shortly following the IRS announcement, the Florida Department of Revenue granted its own Corporate Income Tax filing extension through Feb. 23, 2027.

Corporate income tax return information submitted by taxpayers to the IRS is necessary for the filing of a Florida corporate income tax return with the Department. As a result pursuant to the aforementioned authority for those that qualify, due dates and extension periods for filing Florida corporate income tax returns and paying tentative tax are suspended until Tuesday, February 23, 2027, which is 15 days after the federal filing extension provided for this disaster for affected taxpayers. The IRS declaration noted above should be referenced for information specifically defining which corporations are affected taxpayers.
[Subsections 220.222(1) and (2), 220.31(1) and (2), and 220.32(1), F.S.]

This suspension of due dates and extension periods for corporate income tax is in effect, and applies to affected taxpayers in Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwanee, Taylor, Wakulla, Walton, and Washington counties designated by the IRS for tax relief from this disaster situation.

Since Isaias made landfall on Friday, the FICPA has been working around the clock with both state and federal officials to secure this relief on behalf of our members and their clients in the Panhandle.

After a week of tireless advocacy, we were pleased to share last evening Gov. Ron DeSantis' announcement that he had requested tax-filing relief from the federal government on behalf of the 27 counties named in his Executive Order from Oct. 10. We extend our gratitude to Gov. DeSantis, Florida lawmakers, the Florida Department of Revenue, and U.S. Treasury and IRS officials for working with us over the last week and providing this much-needed relief.

In addition to working with the IRS and DOR, the FICPA has also reached out the U.S. Treasury's Financial Crimes Enforcement Network to secure applicable relief for federal FBAR filings ahead of the Oct. 15 deadline.

We are delighted to deliver this good news to our members in the Panhandle and will offer updates on further relief as it becomes available.