Nov. 2 is the date on four separate IRS disaster notices, and it does not reach everyone in the states and territory named. Relief applies only to the counties and islands the IRS lists for each storm, and each notice starts counting from a different day. The IRS disaster relief page, last updated Sept. 16, lists Mississippi (MS-2026-02), Wisconsin (WI-2026-02), Michigan (MI-2026-02) and the Northern Mariana Islands (NMI-2026-01), each with deadlines postponed to Nov. 2, 2026.

The question for anyone in those places is twofold. First, does the address fall inside a covered area? Second, which returns and payments actually moved to Nov. 2? The answers differ by storm, and one of the four leaves a payment due on its original date.

Four storms, four sets of counties

The IRS has issued each notice separately. Here is where each applies, according to the agency’s announcements:

• Mississippi: Franklin, Lamar, Lawrence, Lincoln and Wilkinson counties, for severe storms, straight-line winds, tornadoes and flooding that began May 6, 2026. The FEMA declaration is 4922-DR.
• Wisconsin: 21 counties, including Milwaukee, Waukesha and Dane, plus the Oneida Indian Reservation, for storms, tornadoes and flooding that began April 13, 2026. The FEMA declaration is 4923-DR.
• Michigan: 37 counties, among them Kalamazoo, Muskegon, Saginaw and Washtenaw, for storms, tornadoes and flooding that began April 10, 2026. The FEMA declaration is 4925-DR.
• Northern Mariana Islands: the Northern Islands, Rota, Saipan and Tinian, for Super Typhoon Sinlaku, which began April 11, 2026. The FEMA declaration is 4910-DR.

The IRS announced the Mississippi, Wisconsin and Michigan relief on July 13, and the typhoon relief on May 4. Relief is automatic for people who live or run a business in a covered area, the IRS says in the Mississippi notice, so there is no form to file to receive it.

Postponed deadlines can still be followed by IRS letters, and the IRS Refund Recovery Kit is built for reading those notices, not for deciding who is covered. It includes a notice decoder and a refund status tracker spreadsheet, which are the pieces that matter once a letter or a pending refund shows up.

Get the notice decoder for IRS letters sent after a disaster postponement →

What moves to Nov. 2

The postponement covers several kinds of deadlines. In Mississippi, the IRS lists most federal returns, including individual, corporate, estate and trust, partnership and S corporation returns, along with tax payments due between May 6 and Nov. 2. Estimated income tax payments due on or after May 6 move too, and so do quarterly payroll and certain excise tax returns normally due July 31.

In the Northern Mariana Islands, the IRS lists individual returns and payments due on or after April 11, estimated payments from the same date, and quarterly payroll and certain excise returns due April 30, July 31 and Oct. 31. Michigan’s notice covers certain deadlines that fall on or after April 10 and before Nov. 2.

Wisconsin’s notice says the extension reaches 2025 individual income tax returns that were originally due April 15, 2026, because the storms began two days earlier, on April 13. The notice also postpones quarterly payroll and excise returns due April 30 and July 31, and estimated payments without failure-to-pay penalties.

The Mississippi payment that did not move

The Mississippi storms began May 6, after the usual April 15 filing date. For that reason, the IRS says in its notice, “Tax payments related to these 2025 returns were due on April 15, 2026, those payments are not eligible for this relief.” A Mississippi taxpayer who owed on a 2025 return and did not pay by April 15 is not covered by the Nov. 2 date for that payment.

Wisconsin differs because its storms began on April 13, before the April 15 filing date, which is why the notice reaches 2025 returns. A taxpayer in any of the four places should match the storm’s start date against the original due date of the item in question.

Penalty notices and storm losses

If an affected taxpayer gets a late filing or late payment penalty notice anyway, the IRS says to call the telephone number on the notice to have the penalty abated. Payroll and excise tax deposits get a separate break. Michigan and Northern Mariana Islands notices abate penalties on deposits due before April 27 as long as the deposits were made by that date, and Wisconsin’s notice sets April 28.

The Wisconsin notice also says affected individuals can claim casualty losses on either the disaster year return or the prior year return. The FEMA declaration number goes on those returns and on requests for tax transcripts. For the typhoon relief, the IRS says affected taxpayers who live outside the disaster area should contact IRS Special Services at 866-562-5227 to request relief.

Confirming coverage and what is due Nov. 2

The IRS disaster page is the place to settle whether an address is covered. Each entry links to the full notice with the county list. Anyone who lives near a county line should look for the county name on the notice for their storm, not just the state.

Before Nov. 2, it helps to list what is outstanding: any 2025 return still on extension, any estimated payments skipped since the storm began, and any payroll or excise filings for a business. Keep the FEMA declaration number for the storm and a note of the county. The Wisconsin notice points to IRS Free File, VITA sites and AARP Tax-Aide for free filing help.

The IRS disaster page, updated Sept. 16, still shows Nov. 2, 2026 as the postponed date for all four notices, and the Mississippi notice carries the warning that payments tied to 2025 returns due April 15 are not eligible.

For anyone who must sort an IRS letter or watch for a refund after filing late, The IRS Refund Recovery Kit adds the three-year refund deadline alongside its refund status tracker spreadsheet, in a 13-page kit.

Get the refund tracker for a return filed after the storm postponement →

This article was produced with AI assistance and edited for accuracy against the IRS notices linked above.