Published 08/17/2026

Tax Relief for Disaster Victims Across the United States and its Territories

As of August 17, 2026

From time to time, the IRS issues notices providing tax relief to taxpayers affected by certain disaster situations across the country. A taxpayer involved in a 1031 exchange may qualify for relief if they are a victim of one of these disasters.

An “Affected Taxpayer” is an individual who lives, or a business with a principal place of business located in, the applicable Covered Disaster Area from the below list. Affected Taxpayers are entitled to relief in the form of an extension regardless of where their exchange property is located.

Affected Taxpayers have two options for relief:

An Affected Taxpayer whose 45th and/or 180th day deadline falls on or after the listed Disaster Date, but before the applicable Extension Date, may extend the deadline to the Extension Date.
An Affected Taxpayer whose relinquished property was transferred prior to the Disaster Date may extend any deadline falling on or after the Disaster Date by the later of 120 days or to the Extension Date.

Taxpayers who are NOT “Affected Taxpayers,” but who otherwise have difficulty meeting their 45th or 180th day deadlines, may be eligible for extension relief of either 120 days, or to the Extension Date (whichever is later).

For example, their replacement property could be located in the Covered Disaster Area and all parties there are prevented from being able to accomplish a closing by the 180th day. Even though the Exchangor purchasing the property does not reside in the Covered Disaster Area and is thus not an “Affected Taxpayer,” they are able to make use of the extension so that they can acquire the property and complete their exchange.

Additionally, any 45th day that fell prior to the Disaster Date is also extended if the taxpayer’s identified replacement property is substantially damaged by the disaster.

Taxpayers should always consult in detail with their tax advisors when determining whether they are eligible for and what steps must be taken to utilize an extension due to a disaster. It is also important to check with your applicable taxing authorities whether on a state or local level, these extensions will be honored for any state-specific tax deadlines to be met.

RECENT DISASTER RELIEF:

West Virginia - Severe Storms, Straight-Line Winds, Tornadoes, Flooding, Landslides, and Mudslides

Disaster Date: July 21, 2026

Extension Date: February 1, 2027

Covered Disaster Area: Lewis and Upshur counties in West Virginia.

Northern Mariana Islands - Super Typhoon Bavi

Disaster Date: July 4, 2026

Extension Date: February 1, 2027

Covered Disaster Area: Islands of Rota, Saipan and Tinian.

Mississippi - Tropical Storm Arthur

Disaster Date: June 18, 2026

Extension Date: February 1, 2027

Covered Disaster Area: Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties in Mississippi.