In short
Every IRS disaster release still running on September 30, 2026, the areas it covers, its end date, and how Rev. Proc. 2018-58 can push 45-day and 180-day deadlines.
This post covers the IRS disaster releases listed on the agency’s Tax relief in disaster situations page whose relief period was still running on September 30, 2026. There are 18 of them, covering parts of nine states, the Oglala Sioux Tribe and the Northern Mariana Islands, and they end on either November 2, 2026 or February 1, 2027. If your exchange touches one of these areas and your relinquished property closed before the disaster began, your 45-day or 180-day deadline may be later than the calendar says. Read the release for your area before you count on it.
The releases still running on September 30, 2026
“Began” is the disaster’s first day, the date that matters for an exchanger.
| Release (issued) | Area covered | Began | Relief to |
|---|---|---|---|
| HI-2026-03 (Sept. 10) | Hawaii County, earthquake | May 22, 2026 | Feb. 1, 2027 |
| SD-2026-02 (Sept. 10) | Oglala Sioux Tribe | June 2, 2026 | Feb. 1, 2027 |
| IN-2026-01 (Sept. 2) | Indiana: Carroll, Dearborn, Decatur, Delaware, Fayette, Franklin, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Porter, Pulaski, Randolph, Rush, Tipton, Union and Wayne counties | Aug. 11, 2026 | Feb. 1, 2027 |
| WA-2026-03 (Aug. 31) | Washington: Chelan, Ferry, Okanogan, Spokane, Stevens and Yakima counties, plus the Yakama Nation, Colville Reservation and Spokane Tribe | July 31, 2026 | Feb. 1, 2027 |
| WA-2026-02 (Aug. 31) | Washington: Douglas County | July 31, 2026 | Feb. 1, 2027 |
| NE-2026-03 (Aug. 25) | Nebraska: Morrill, Garden, Arthur, Keith, Grant, Lincoln, Dawson, Frontier, Saunders and Red Willow counties | Mar. 12, 2026 | Feb. 1, 2027 |
| NE-2026-04 (Aug. 25) | Nebraska: Custer County | Apr. 22, 2026 | Feb. 1, 2027 |
| NE-2026-05 (Aug. 25) | Nebraska: Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston and Howard counties | May 15, 2026 | Feb. 1, 2027 |
| NE-2026-06 (Aug. 25) | Nebraska: Dawes County | May 16, 2026 | Feb. 1, 2027 |
| NE-2026-07 (Aug. 25) | Nebraska: Sioux County | June 9, 2026 | Feb. 1, 2027 |
| WV-2026-01 (Aug. 7) | West Virginia: Lewis, Pleasants, Ritchie and Upshur counties | July 21, 2026 | Feb. 1, 2027 |
| NMI-2026-02 (Aug. 7) | Rota, Saipan and Tinian, Typhoon Bavi | July 4, 2026 | Feb. 1, 2027 |
| MS-2026-03 (Aug. 7) | Mississippi: Covington, George, Greene, Hancock, Harrison, Pearl River, Stone and Wayne counties | June 18, 2026 | Feb. 1, 2027 |
| LA-2026-02 (July 13, last updated Aug. 19) | Louisiana: Avoyelles, East Feliciana, Lafourche, Pointe Coupee, St. Charles, St. Landry, St. Tammany, Terrebonne and Winn parishes | June 17, 2026 | Nov. 2, 2026 |
| MS-2026-02 (July 13) | Mississippi: Franklin, Lamar, Lawrence, Lincoln and Wilkinson counties | May 6, 2026 | Nov. 2, 2026 |
| MI-2026-02 (July 13) | Michigan: 37 counties named in the release, from Alcona to Wexford | Apr. 10, 2026 | Nov. 2, 2026 |
| WI-2026-02 (July 13) | Wisconsin: 21 counties named in the release, including Milwaukee, Waukesha and Brown, plus the Oneida Indian Reservation | Apr. 13, 2026 | Nov. 2, 2026 |
| NMI-2026-01 (May 4) | Northern Islands, Rota, Saipan and Tinian, Typhoon Sinlaku | Apr. 11, 2026 | Nov. 2, 2026 |
The five Nebraska releases and the Douglas County release rest on state declarations rather than federal ones, and the Nebraska releases say any county added later gets the same relief. Three releases on the IRS list ran out on September 28, 2026: the Crow Tribe (MT-2026-04, a storm from December 17 to 19, 2025), the Fort Peck Assiniboine and Sioux Tribes, and the San Carlos Apache Tribe. An exchange tied to one of those can still carry a later date under the 120-day rule below.
What Rev. Proc. 2018-58 adds for exchangers
Section 4.01 of Rev. Proc. 2018-58 says the IRS will issue a news release for each disaster that defines the affected taxpayers, the acts postponed, the length of the postponement and the covered area. Section 4.02 says section 17 “expands the categories of taxpayers qualifying for relief” for section 1031 exchanges and gives extra postponement for exchanges only.
Section 17.02(1) is the rule you will use. A 45-day or 180-day deadline that falls on or after the date the disaster began moves to the later of two dates: the original deadline plus 120 days, or the last day of the relief period in the release. Two caps apply. The new date cannot pass the due date, with extensions, of your return for the year you sold. It also cannot be more than one year later.
To qualify, section 17.02(2) asks for two things. First, the relinquished property must have transferred on or before the date the disaster began. Second, you must either be an affected taxpayer under the release, or have trouble meeting a deadline because of the disaster for one of the listed reasons. Those include either property sitting in the covered area; the intermediary, buyer, lender, settlement attorney or title insurer having its principal place of business there; lost exchange documents or land records; a lender refusing to fund; or a title insurer unable to issue a policy. Section 17.04 adds that if you qualify only through those reasons, you get the exchange postponement and nothing else. The deadline extension answer covers the other limited ways a deadline can move.
A hypothetical Indiana exchange
Suppose you close the sale of a rental on July 21, 2026. Day 45 is September 4, 2026 and day 180 is January 17, 2027. Your replacement property is in Marion County, and the Indiana storms began August 11, 2026, after your sale and before both deadlines.
- Identification: September 4 plus 120 days is January 2, 2027. The release runs to February 1, 2027, which is later, so identification moves to February 1, 2027.
- Closing: January 17 plus 120 days is May 17, 2027. That beats February 1, but your 2026 return is due April 15, 2027. File an extension and May 17 stands; skip the extension and the cap pulls the date back to April 15.
The same sale closed on August 12, 2026 would get no exchange postponement at all, because the relinquished property moved after the disaster began. Run your own dates with your intermediary and CPA before relying on any of this.
What the releases do not do
The postponement is not automatic for everyone. The releases say the IRS automatically applies relief to taxpayers located in the covered area, and that affected taxpayers located outside it should call the IRS at 866-562-5227 to request relief. If the property itself was damaged, read section 1033 and condemned or destroyed property before assuming section 1031 is the right tool. For the planning side of storm season, see our hurricane season post.
What to do now
- Check whether your relinquished property, replacement property, intermediary, lender or title company sits in an area in the table, and note the “began” date against your sale date.
- If you qualify, write down the reason and keep the documents that show it, such as the property address, the lender’s notice or the intermediary’s office location.
- If your postponed 180-day date runs past April 15, 2027, file an extension for your 2026 return; the tax extension answer explains why.
- If you need replacement property that can close inside any deadline, request a proposal or read about traditional DSTs.
Sources
- IRS, Tax relief in disaster situations (list of releases)
- Rev. Proc. 2018-58, sections 4 and 17
- HI-2026-03, Hawaii County earthquake
- SD-2026-02, Oglala Sioux Tribe
- IN-2026-01, Indiana
- WA-2026-03, Washington wildfires (WA-2026-02 is linked in the table)
- NE-2026-05, Nebraska storms (the other four Nebraska releases are linked in the table)
- WV-2026-01, West Virginia
- NMI-2026-02, Typhoon Bavi (NMI-2026-01 is linked in the table)
- MS-2026-03, Tropical Storm Arthur in Mississippi (MS-2026-02 is linked in the table)
- LA-2026-02, Louisiana
- MI-2026-02, Michigan
- WI-2026-02, Wisconsin
- MT-2026-04, Crow Tribe (expired September 28, 2026)
