The president has declared a federal disaster area in Washington due to wildfires that began on July 31, 2026. The disaster areas include the following county:
- Douglas.
Taxpayers who live or have a business in the disaster area may qualify for tax relief.
Washington’s Filing Deadlines Extended
The IRS extended certain deadlines falling on or after July 31, 2026, and before February 1, 2027, to February 1, 2027. This extension includes filing for most returns, including:
- individual, corporate, estate, and trust income tax returns;
- partnership and S corporation income tax returns;
- estate, gift, and generation-skipping transfer tax returns;
- annual information returns of tax-exempt organizations; and
- employment and certain excise tax returns.
The extension also applies to quarterly payroll and certain excise tax returns normally due on July 31, 2026 and November 2, 2026. However, the extension does not include information returns in the Form W-2, 1094, 1095, 1097, 1098, or 1099 series, or Forms 1042-S, 3921, 3922, or 8027.
Washington Payment Deadlines Extended
The relief also includes additional time to make tax payments. This includes estimated tax payments due on or after July 31, 2026. Further, taxpayers have until February 1, 2027, to perform other time-sensitive actions due on or after July 31, 2026, and before February 1, 2027.
The IRS will excuse late penalties for employment and excise tax deposits due on or after July 31, 2026, and before August 17, 2026, provided the deposits are made by August 17, 2026.
Casualty Losses
Affected taxpayers can claim disaster-related casualty losses on their federal income tax return. Taxpayers may claim their losses on either their 2026 return or the prior-year return. Individuals may deduct personal property losses not covered by insurance or other reimbursements.
Taxpayers should include FEMA disaster declaration number SD-0015-DR at the top of the return. This will allow the IRS to speed refund processing.
The IRS will also provide affected taxpayers with copies of prior-year returns without charge. To receive this expedited service, taxpayers should:
- add the disaster designation at the top of Form 4506 or Form 4506-T; and
- submit the form to the IRS.
