US postpones business-tax deadlines in Ohio, West Virginia and Wisconsin

Ohio release OH-2026-02 covers Clermont, Franklin, Hamilton, Licking, Morgan, Muskingum and Perry counties. Eligible deadlines falling on or after 10 August 2026 and before 1 February 2027 are postponed to 1 February. This includes affected quarterly payroll and certain excise returns normally due on 2 November 2026.^[1]

In West Virginia, release WV-2026-02 applies to Fayette, Harrison and Kanawha counties. Eligible deadlines falling on or after 14 August 2026 and before 4 February 2027 are postponed to 4 February. Affected quarterly payroll and certain excise returns normally due on 2 November 2026 and 1 February 2027 are included.^[2]

Wisconsin release WI-2026-03 covers Forest, Outagamie, Vilas and Winnebago counties. Relevant deadlines falling on or after 27 July 2026 and before 1 February 2027 are postponed to 1 February. The announcement includes affected quarterly payroll and certain excise returns normally due on 31 July and 2 November 2026.^[3]

Under Internal Revenue Code section 7508A(a), Treasury may disregard a specified period when determining whether affected taxpayers have met covered deadlines. Regulation 301.7508A-1 defines eligibility and lets IRS guidance determine covered acts and areas. Here, qualifying corporate, partnership and S corporation returns and estimated income-tax payments are included. Businesses outside the counties may qualify if records needed for a covered deadline are there. Locally identified taxpayers receive automatic relief; affected taxpayers outside the area must request it.^{[1][2][3][4][5]}

Return postponement is not a new deposit deadline. Separate penalty abatement requires Ohio payroll and excise deposits due from 10 August until before 25 August to have been paid by 25 August; West Virginia deposits due from 14 August until before 31 August by 31 August; and Wisconsin deposits due from 27 July until before 11 August by 11 August. Other employment and excise deposits are excluded from the general postponement.^[1][2][3][5]

Listed standalone information returns, including Form 1042-S, are generally excluded unless a specifically listed act qualifies. Required attachments are different: Revenue Procedure 2018-58 section 4.03 explains that postponing a return also postpones its required attachments, expressly illustrating Form 5471. MNE tax teams should map each entity, return, attachment, payment and deposit separately rather than apply group-wide relief.^[1][2][3][6]