The IRS has given people and businesses hit by the Hawaii County earthquake until Feb. 1, 2027 to file various federal tax returns and make tax payments, the agency said in a Sept. 10 announcement, release HI-2026-03. The relief covers estimated income tax payments originally due on or after May 22, the day the earthquake began, a range that includes the fourth-quarter payment normally due Jan. 15.
The IRS says it automatically identifies taxpayers located in the covered disaster area and applies the filing and payment relief, so no application is described for people inside the county. The relief follows a federal disaster declaration, FEMA-4936-DR, according to the announcement.
For a retiree on the Big Island who pays quarterly estimated tax, the practical question is which of the dates on the calendar moved. The answer depends on whether the deadline falls inside the window from May 22, 2026 through Feb. 1, 2027, and on what kind of return or payment it is.
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Which deadlines moved to Feb. 1, 2027?
The IRS says the postponement covers returns and payments originally due from May 22, 2026 through Feb. 1, 2027. The announcement lists individuals who had a valid extension to file a 2025 return, quarterly payroll returns normally due July 31 and Nov. 2, 2026, and certain excise returns.
It also says estimated income tax payments originally due on or after May 22, 2026 are postponed through Feb. 1, 2027, and that installment penalties are avoided as long as those payments are made on or before that date. The 2026 Form 1040-ES shows the fourth payment due Jan. 15, 2027, which sits inside that window.
Who counts as affected?
Relief applies to individuals who live in the covered disaster area and to businesses, including tax-exempt organizations, whose principal place of business is there, the IRS says. Hawaii County is the only locality the announcement names.
The agency also extends it to relief workers affiliated with recognized government or philanthropic organizations and to visitors killed or injured in the disaster. A taxpayer who is outside the area but whose records needed to meet a deadline are inside it is eligible too.
How does this compare with the usual January routine?
In an ordinary year the 1040-ES lets any taxpayer skip the January payment by filing the return by Feb. 1 and paying the whole balance with it. For Hawaii County taxpayers, the disaster relief puts the estimated payment itself on that same Feb. 1 date, so a payment made by then does not draw an installment penalty.
The two are different protections. The ordinary skip option requires filing and paying everything by Feb. 1, while the disaster postponement moves the due date of the payment and the penalty exposure with it.
What does the relief leave out?
Information returns are not covered. The IRS says the relief does not extend the deadlines for forms in the W-2, 1094, 1095, 1097, 1098 or 1099 series, nor for Forms 1042-S, 3921, 3922 or 8027. Employment and excise tax deposits are also left out, with one exception for deposits due from May 22 to June 8, 2026, whose penalties are abated if the money was deposited by June 8.
A taxpayer who is not in Hawaii County is outside the automatic relief. The announcement says affected taxpayers outside the covered area should call IRS Special Services at 866-562-5227.
Did earlier Hawaii relief change anything?
The IRS’s disaster relief listing shows a separate 2026 Hawaii notice, HI-2026-01, for severe storms with deadlines postponed to July 8, 2026. The earthquake announcement includes a correction for people affected by both events: their April 15, 2026 tax payments and returns are extended until Feb. 1, 2027.
That matters for anyone who was waiting on an extended 2025 return. The Feb. 1, 2027 deadline applies to individuals who had a valid extension to file their 2025 individual income tax return, the announcement says.
What if a penalty notice arrives anyway?
The IRS says a taxpayer who receives a late filing or late payment penalty notice with a due date inside the postponement period should call the number on the notice to have the penalty abated. People who do not qualify for disaster relief may still ask for reasonable cause penalty abatement, the agency adds.
How does the IRS decide who gets disaster relief?
The IRS explains on its disaster assistance page, updated Sept. 25, 2026, that relief starts with a presidential major disaster declaration or a governor’s request to the agency. It says automatic relief applies when the declaration includes at least one county identified for FEMA’s Individual Assistance Program.
The same page notes that taxpayers may deduct casualty and theft losses relating to their home if a federally declared disaster caused them, and points to Topic No. 515 for details. For information on disaster recovery, the announcement directs people to disasterassistance.gov.
Is your paperwork ready for the next disaster in Hawaii County?
The IRS postponed the deadline, but it did not remove the work of finding insurance policies, account details and tax records after an earthquake. Account numbers and policy papers are the hardest things to pull together on short notice, and a Feb. 1 deadline arrives either way.
The Family Emergency Binder is a fill-in binder with 14 sections, one at a time, for every account, policy, doctor and document. It has a section for insurance policies and one for legal papers and your wishes, and takes one afternoon to fill in.
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This article was produced with AI assistance and edited for accuracy against the sources linked above.
Warren Cohen is a finance writer based in Phoenix, Arizona, covering personal finance topics including credit, banking, and beginner investing. He earned his degree in business administration from Arizona State University and began his career working in consumer finance, where he gained direct experience with lending and credit systems. He now writes for personal finance websites and fintech platforms, focusing on clear, practical content that helps readers make informed financial decisions.
