Indiana Storm Tax Relief: 21 Counties Get Until February 1, 2027—Is Yours Included?

Severe storms that began in Indiana on August 11, 2026, led to federal disaster designations and important tax relief for eligible individuals and businesses. For taxpayers whose address of record is in a designated county, certain filing and payment deadlines that fall within the covered period are postponed to February 1, 2027.

This relief can provide valuable breathing room, but it does not erase a tax liability or extend every tax obligation. The type of return, its original due date and the taxpayer's location all matter.

The 21 Indiana counties currently covered

As of September 14, 2026, the Indiana Department of Revenue lists these counties:

• Carroll
• Dearborn
• Decatur
• Delaware
• Fayette
• Franklin
• Hamilton
• Hancock
• Henry
• Lake
• LaPorte
• Madison
• Marion
• Morgan
• Porter
• Pulaski
• Randolph
• Rush
• Tipton
• Union
• Wayne

A taxpayer outside these counties should not assume the postponement applies. Government agencies may add localities if the federal disaster designation expands, so taxpayers should confirm the current county list before relying on the relief.

What the February 1, 2027 deadline means

The postponement generally applies to eligible federal and Indiana tax obligations with original or extended deadlines during the official relief period. It changes the deadline for covered filings and payments; it does not forgive the underlying tax.

The IRS generally identifies eligible taxpayers from their address of record and applies disaster relief automatically. A taxpayer who qualifies but receives a late-filing or late-payment notice should follow the notice instructions and contact the issuing agency. Taxpayers outside the disaster area whose records needed to meet a deadline are located inside it may need to contact the IRS directly.

Indiana deadlines specifically listed by the Department of Revenue

The Indiana Department of Revenue currently publishes the following schedule for the affected counties:

Taxpayers should match the relief to the specific return or payment involved. A date that falls outside the covered period does not become eligible merely because the taxpayer lives in an affected county.

Federal relief: what taxpayers should confirm

Federal disaster relief commonly covers eligible individual and business returns, estimated income tax payments and certain other time-sensitive tax acts due during the relief window. The exact scope is controlled by the IRS disaster-relief announcement and the applicable federal rules.

Before changing a filing or payment plan, taxpayers should confirm:

• The IRS currently includes their county.
• The specific federal return, payment or tax act falls within the covered dates.
• The taxpayer's IRS address of record correctly reflects the affected location.
• Any notice received is handled promptly rather than ignored.
• Payroll, excise and information-return obligations are reviewed separately because special rules and shorter penalty-relief periods may apply.

Relief is not the same as an extension to pay every balance

A postponed deadline gives eligible taxpayers more time for the obligations named in the official announcement. It does not cancel tax, remove recordkeeping requirements or automatically postpone amounts that were already due before the disaster-relief period.

Interest and penalties may apply to obligations that are not covered or remain unpaid after the postponed date. Taxpayers who can file or pay earlier do not have to wait until February 1, 2027.

Records to preserve after storm damage

Individuals and businesses affected by the storms should retain documentation that may be needed for insurance, casualty-loss analysis or tax preparation, including:

• Photographs or video of damaged property
• Repair estimates, invoices and receipts
• Insurance claims, payments and correspondence
• Proof of the property's cost or adjusted basis
• Business interruption and inventory records
• Copies of government disaster-assistance documents

Federal casualty-loss treatment is fact-specific. Insurance reimbursements, the type of property, the disaster designation and the year in which a loss is claimed can change the result.

A practical checklist for affected taxpayers

1. Confirm that the taxpayer's county appears on the current official list.
2. Identify each federal and Indiana filing or payment deadline at issue.
3. Separate covered deadlines from obligations due before the relief period.
4. Keep storm-related records and insurance documents together.
5. Review any IRS or Indiana notice immediately.
6. Seek individualized guidance when the taxpayer moved, files in multiple states, has payroll obligations or experienced a casualty loss.

Official information

• Indiana Department of Revenue: Disaster Relief
• IRS: Tax Relief in Disaster Situations
• FEMA: Indiana Disaster Declarations

Chervil LLC reminder: The official list of eligible localities can change if the federal disaster designation expands. Taxpayers should verify the current IRS and Indiana Department of Revenue guidance before relying on the postponement.

This publication is for general educational information only and is not individualized legal or tax advice. Eligibility and deadlines depend on each taxpayer's facts and the current official guidance.