Individuals and businesses in 21 Wisconsin counties and the Oneida Nation may qualify for additional time to file returns and make certain tax payments.
The IRS has announced tax relief for individuals and businesses affected by the severe storms, tornadoes and flooding that began in Wisconsin on April 13, 2026. For qualifying taxpayers, certain federal tax filing and payment deadlines that fall on or after April 13, 2026, and before November 2, 2026, have been postponed until November 2, 2026.
The relief applies to individuals who live and businesses whose principal place of business is located in the designated disaster area. Certain taxpayers outside the disaster area may also qualify if records necessary to meet a tax deadline are located within the affected area.
For affected taxpayers, the November 2 deadline applies to a number of federal filing and payment obligations, including:
Importantly, the relief means qualifying taxpayers whose 2025 individual income tax returns and tax payments were normally due April 15, 2026, now have until November 2, 2026, to file and pay. Taxpayers who have already filed or paid after April 15 should review whether penalties or interest were assessed and whether relief may be available.
The IRS generally identifies taxpayers with addresses in the covered disaster area automatically and applies the appropriate filing and payment relief. Affected taxpayers outside the designated area whose necessary records are located within the disaster area may need to contact the IRS to request relief.
Businesses should note an important distinction between payroll or excise tax returns and tax deposits.
The general November 2 postponement does not apply to employment and excise tax deposits. However, penalties for deposits originally due on or after April 13 and before April 28, 2026, will be abated if those deposits were made by April 28, 2026.
Wisconsin generally follows federal disaster-related filing extensions. An IRS-granted extension resulting from a federally declared disaster automatically extends the filing deadline for the corresponding Wisconsin income or franchise tax return.
Wisconsin also extends estimated tax payment deadlines that fall within the applicable federal disaster extension period.
Different provisions can apply to certain Wisconsin business taxes, so affected taxpayers should review their specific state filing and payment obligations.
The federal relief currently applies to individuals and businesses in the following 21 Wisconsin counties:
Bayfield, Brown, Buffalo, Iowa, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, Manitowoc, Marathon, Milwaukee, Outagamie, Racine, Rock, Sauk, Vernon, Washington, Waukesha, Waupaca and Winnebago.
The Oneida Indian Reservation is also included in the covered disaster area.
Taxpayers in nearby counties that are not part of the federally declared disaster area do not automatically qualify based solely on proximity to an affected county.
Affected taxpayers should review upcoming and recently completed federal and Wisconsin filing and payment obligations to determine whether the disaster relief applies.
Taxpayers who receive an IRS notice assessing a late-filing or late-payment penalty for an eligible obligation with a due date during the postponement period should follow the instructions on the notice or contact the IRS to request that the penalty be abated.
SVA can help determine whether you or your business qualifies for this relief, evaluate affected filing and payment deadlines, and review any penalties or interest that may have been assessed. Contact your SVA tax professional with questions about how the Wisconsin disaster relief provisions apply to your situation.
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