If you are in the unfortunate situation of being affected by a federally declared natural disaster, please contact your 1031 CORP. Exchange Officer immediately. Under Revenue Procedure 2018-58, you may qualify for an extension to your 45-Day Identification and 180-Day Exchange Period deadlines. Extensions are not automatic and they do not apply to state or local states of emergency or all federally declared disasters. IRS issues a Notice or News Release listing the affected areas. A list of affected areas can be found on Tax Relief in Disaster Situation page on the IRS website.
Extensions apply to reverse and delayed exchanges and provide the greater of either a 120 day extension or until the specific deadline date provided in the extension.
Taxpayers that may qualify for an extension are defined as follows: (a) An “affected taxpayer” as defined in IRC section 301.7508A-1(d)(1) of the Procedure and Administration Regulations; OR (b) Has difficulty meeting the 45-day identification or 180-day exchange deadlines for the following or similar reasons:
The extension also applies to relief workers affiliated with recognized charities and government agencies assisting in the affected area.
Note it is imperative that you notify your 1031 CORP. Exchange Officer if you are affected by a federally declared disaster because it is impossible for us know, especially if the disaster area is not where your exchange properties are located.
The IRS disaster help line is 1-866-562-5227.
Individuals and households that reside or have a business in Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Clarke, Choctaw, Coffee, Conecuh, Coosa, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Greene, Hale, Henry, Houston, Lee, Lowndes, Macon, Marengo, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Russell, Sumter, Tallapoosa, Tuscaloosa, Washington, and Wilcox counties qualify for tax relief.
The general postponement date has been updated to February 4, 2027.
Individuals and households that reside or have a business in Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla , Walton, and Washington counties qualify for tax relief.
The general postponement date has been updated to February 8, 2027.
Individuals and households that reside or have a business in Knox County qualify for tax relief.
The general postponement date has been updated to January 7, 2027.
Individuals and households that reside or have a business in Fayette, Harrison and Kanawha counties qualify for tax relief.
The general postponement date has been updated to January 7, 2027.
Individuals and households that reside or have a business in Carroll, Cass, Dearborn, Decatur, Delaware, Fayette, Franklin, Grant, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Park, Porter, Pulaski, Randolph, Rush, Starke, Tipton, Union, Vermillion, Warren, and Wayne Counties qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Clermont, Franklin, Hamilton, Licking, Morgan, Muskingum, and Perry counties qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Chelan, Ferry, Okanogan, Spokane, Stevens, and Yakima Counties qualify for tax relief. This relief also extends to businesses and residents within the Confederated Tribes and Bands of the Yakama Nation, the Confederated Tribes of the Colville Reservation, and Spokane Tribe of Indians qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Douglas county qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Forest, Outagamie, Vilas, and Winnebago counties qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in the Pueblo of Zuni qualify for tax relief.
The general postponement date has been updated to February 4, 2027.
Individuals and households that reside or have a business in the territory of Guam qualify for tax relief.
The general postponement date has been updated to February 4, 2027.
Individuals and households that reside or have a business in Sioux county qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in the Oglala Sioux Tribe qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Dawes county qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Hawaii county qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston, and Howard counties qualify for tax relief.
The general postponement date has been updated to February 1, 2027.
Individuals and households that reside or have a business in Clinch, Echols, and Brantley counties qualify for tax relief.
The general postponement date has been updated to August 20, 2026.
Individuals and households affected by Super Typhoon Sinlaku that reside or have a business in the Northern Islands, Rota, Saipan and Tinian qualify for tax relief.
The general postponement date has been updated to November 2, 2026.
Individuals and households that reside or have a business in Mississippi that were affected by the severe winter storm that began on Jan. 23, 2026, qualify for tax relief.
The general postponement date has been updated to June 8, 2026.
Individuals and households that reside or have business in Hawaii, Honolulu, Kauai and Maui counties qualify for tax relief.
The general postponement date has been updated to July 8, 2026.
Individuals and households that reside or have a business in Cheatham, Chester, Clay, Davidson, Decatur, Dickson, Hardeman, Hardin, Henderson, Hickman, Lawrence, Lewis, Macon, Maury, McNairy, Perry, Robertson, Rutherford, Summer, Trousdale, Wayne, Williamson and Wilson counties qualify for tax relief.
The general postponement date has been updated to May 22, 2026.
Individuals and businesses in the State of Louisiana affected by severe winter ice storms that began on Jan. 22, 2026 qualify for tax relief.
The general postponement date has been updated to March 31, 2026.
Individuals and households that reside or have businesses in the Blackfeet Indian Reservation, Lincoln, and Sanders counties qualify for tax relief.
The general postponement date has been updated to May 1, 2026.
Individuals and households that reside or have businesses in Benton, Chelan, Clallam, Grays Harbor, Jefferson, King, Kittitas, Lewis, Mason, Pierce, Samish, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima counties qualify for tax relief.
The general postponement date has been updated to May 1, 2026.
Individuals and households that reside or have businesses on the Leech Lake Reservation in Minnesota qualify for tax relief.
The general postponement date has been updated to February 2, 2026.
Individuals and households that reside or have businesses in Bollinger, Butler, Cape Girardeau, Carter, Cooper, Douglas, Dunklin, Howell, Iron, Madison, Maries, Mississippi, New Madrid, Oregon, Ozark, Pemiscot, Reynolds, Ripley, Scott, Shannon, Ste. Genevieve, Stoddard, Texas, Vernon, Washington, Wayne, and Webster Counties qualify for tax relief.
The general postponement date has been updated to March 30, 2026.
Individuals and households that reside or have businesses in the Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and Northwest Arctic Borough qualify for tax relief.
The general postponement date has been updated to May 1, 2026.
Individuals and households that reside or have businesses in the Sisseton-Wahpeton Oyate Tribal Nation qualify for tax relief.
The general postponement date has been updated to February 2, 2026.
Individuals and households that reside or have businesses in the Sisseton-Wahpeton Oyate Tribal Nation qualify for tax relief.
The general postponement date has been updated to February 2, 2026.
Individuals and households that reside or have a business in Milwaukee, Washington, and Waukesha counties qualify for tax relief.
The general postponement date has been updated to February 2, 2026.
Individuals and households that reside or have a business in Burnet, Coke, Concho, Edwards, Hamilton, Kendall, Kerr, Kimble, Lampasas, Llano, Mason, McCullough, Menard, Real, Reeves, San Saba, Schleicher, Sutton, Tom Green, Travis, Uvalde, and Williamson counties qualify for tax relief.
The general postponement date has been updated to February 2, 2026.
Individuals and households that reside or have a business in Chaves, Doña Ana, Lincoln, Otero, and Valencia counties qualify for tax relief.
The general postponement date has been updated to February 2, 2026.
Individuals and households that reside or have a business in Marion and Ohio counties qualify for tax relief.
The general postponement date has been updated to February 2, 2026.
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