The Internal Revenue Service has announced tax deadline relief for individuals and businesses affected by severe storms and straight-line winds that began on June 21, 2025. This relief applies to taxpayers connected to the Leech Lake Band of Ojibwe Tribal Nation in Minnesota, following a federal disaster declaration.
This article is prepared for general information purposes, based on publicly available updates, to help Form 1099 taxpayers understand the revised deadlines and penalty relief relevant to 2026.
Table of Contents
New Filing and Payment Deadline
Eligible taxpayers now have until February 2, 2026, to file certain federal tax returns and make related payments. This extension covers tax deadlines that originally fell on or after June 21, 2025, and before February 2, 2026.
The extended deadline applies to:
- Individual income tax returns and payments
- Business tax returns and payments
- Estimated tax payments originally due on September 15, 2025, and January 15, 2026
- Quarterly payroll and certain excise tax returns due on July 31, October 31, 2025, and January 31, 2026
- Eligible 2025 contributions to IRAs and health savings accounts
For many taxpayers, this provides additional time to organize records and meet tax responsibilities without immediate pressure.
Penalty Relief Details
Penalty relief is an important part of this announcement. Payroll and excise tax deposit penalties for deposits due between June 21, 2025, and July 7, 2025, may be waived if the deposits are made by July 7, 2025.
If a taxpayer receives a late filing or late payment notice for a due date that falls within the relief period, the notice includes a phone number to contact the IRS for possible penalty removal. In many cases, relief is applied automatically based on address records.
Who Is Considered an Affected Taxpayer
Affected taxpayers generally include:
- Individuals who live on the Leech Lake Reservation
- Businesses and organizations with a main place of business in the covered area
- Taxpayers whose required records are located in the disaster area
- Certain relief workers and individuals impacted while visiting the area
Taxpayers who qualify but are located outside the area may need to contact the IRS to request relief.
Information Returns and Deposits
It is important to note that not all forms are covered by the deadline extension. Information returns such as those in the 1099 series are not automatically included in the postponed filing dates unless specifically listed in IRS guidance. However, penalty relief for certain deposits may still apply within the limited period mentioned above.
Form 1099 filers should review their filing calendar carefully to avoid missed obligations while benefiting from applicable relief.
Casualty Loss and Other Considerations
Affected taxpayers may have the option to claim disaster-related losses on either their 2025 or 2024 tax return, depending on their situation. Additional time is allowed to make this choice. There may also be relief related to retirement plans, disaster-related payments, and access to copies of prior tax records, depending on individual circumstances.
Staying Organized During Extended Deadlines
Extended deadlines can be helpful, but they also require careful tracking to avoid confusion closer to February 2026. Keeping clear records of due dates, payments, and filings is especially important for independent contractors and businesses that issue or receive Form 1099.
Platforms like Form1099Online.com, an IRS-authorized Form 1099 e-filing service, can help taxpayers manage information return filings in an organized and timely manner. Using an online filing system may reduce last-minute errors and help filers stay aware of deadlines that still apply.
Conclusion
Tax relief rules can be detailed and may differ based on individual facts. Taxpayers who do not fall under this disaster relief may still explore other forms of penalty relief based on reasonable circumstances.
This article is intended to share general information gathered from public sources to support Form 1099 taxpayers in planning for 2026 deadlines. For personal tax decisions, reviewing notices carefully and maintaining proper documentation remains essential.