Disaster Related Extension of Deadlines Act

Taxpayers receiving deadline relief after disasters, significant fires, or terrorist or military actions will not lose related refund rights or face collection notices based on the original payment deadline.

What the law does ​

• Treats postponed return-filing periods as extensions when calculating allowable tax credits or refunds.
• Requires the IRS to account for qualifying postponed payment periods when setting deadlines for collection notices.
• Applies the refund change to claims filed after December 26, 2025.
• Applies the collection-notice change to notices issued after December 26, 2025.

Who it affects ​

• Taxpayers granted federal tax deadline relief because of qualifying emergencies.
• The Internal Revenue Service.

Breakdown ​

Disaster Related Extension of Deadlines Act ​

This law ensures that federal tax deadline postponements granted because of disasters, significant fires, or terrorist or military actions also affect certain refund claims and tax collection notices. It treats a postponed return-filing deadline as an extension when calculating the period for claiming a tax credit or refund, and it requires the IRS to account for postponed payment deadlines when sending collection notices.

Key takeaways

• Postponed tax return filing periods are treated as filing extensions when determining the amount of a credit or refund that may be claimed.
• The refund-related change applies to claims filed after December 26, 2025.
• The IRS must account for qualifying postponed tax payment periods when determining the deadline for sending collection notices.
• The collection-notice change applies to notices issued after December 26, 2025.