Tax Filing Deadline Extended for Sisseton-Wahpeton Oyate Disaster Victims

IRS Announces Disaster Relief Measures for Affected Areas

Northeast Radio SD News - Sisseton, SD - The Internal Revenue Service (IRS) today announced a postponement of tax-filing and payment deadlines for individuals and businesses within the Sisseton-Wahpeton Oyate Tribal Nation affected by the severe storms and flooding that began on June 12, 2025.

Affected taxpayers now have until February 2, 2026, to file various federal individual and business tax returns and make tax payments.

This relief follows a disaster declaration issued by the Federal Emergency Management Agency (FEMA) for the tribal nation. The extension applies to specific deadlines that fell on or after June 12, 2025, and before the new February 2, 2026, date.

Key Tax Relief Details

The extended February 2, 2026, deadline covers several critical tax actions:

·         Individual and Business Tax Returns: This includes all income tax returns, corporate returns, estate and trust returns, partnership returns, and annual information returns for tax-exempt organizations that had an original or extended due date during the covered period.

·         Estimated Tax Payments: The deadline is extended for estimated income tax payments that were originally due on June 16, 2025, September 15, 2025, and January 15, 2026. Affected taxpayers will not face penalties for failure to pay these installments, provided they are paid by February 2, 2026.

· Quarterly Payroll and Excise Tax Returns: The extension also applies to returns commonly due on July 31, 2025, October 31, 2025, and January 31, 2026.

· IRA and HSA Contributions: Eligible taxpayers can make 2025 contributions to their IRAs and health savings accounts until the new February 2 deadline.

Payroll and Excise Tax Deposits: Penalties for deposits due between June 12, 2025, and June 27, 2025, will be waived if made by June 27, 2025.

How to Claim Relief

The IRS stated it automatically identifies taxpayers located in the Sisseton-Wahpeton Oyate Tribal Nation and applies the filing and payment relief.

·  Taxpayers Who Receive a Penalty Notice: If an affected taxpayer receives a late filing or payment penalty notice that falls within the postponement period, they should call the telephone number on the notice to have the IRS waive the penalty.

· Taxpayers Outside the Designated Area: Those affected by the disaster—such as those whose records are located in the tribal nation or relief workers—but who reside or have a business outside the area, should call the IRS Special Services toll-free number at 866-562-5227 to request the tax relief.

· Disaster Casualty Losses: Affected individuals have the option to claim disaster-related casualty losses on either their 2025 federal income tax return or amend their 2024 return. Taxpayers should reference the FEMA disaster declaration number, 3624-EM, on any return claiming the disaster loss.

The IRS will also waive the usual fees for requests for copies of previously filed tax returns for affected taxpayers. Additionally, certain qualified disaster relief payments, such as those for reasonable and necessary personal expenses or home repairs, are generally excluded from gross income. https://www.irs.gov/forms-instructions