IRS postpones covered Texas business tax deadlines to February 2027

TX-2026-05 covers specified original or extended deadlines falling on or after 14 July 2026 and before 1 February 2027. Corporate, partnership and S corporation returns, estimated income-tax payments, and certain employment and excise returns can fall within its scope. A filing extension does not automatically postpone a payment whose original deadline fell outside the relief period.^[1][2]

Check the taxpayer and the act

Treasury Regulation 301.7508A-1 distinguishes an affected taxpayer from a business merely connected with the state. Relevant categories include a principal place of business in the covered disaster area and records there that are necessary to meet the particular deadline. The IRS notice supplies the county list and says qualifying taxpayers outside the area should request relief rather than assume automatic identification.^[1][2]

The notice generally excludes Forms 1042-S and the listed information-return series unless the particular act is specifically covered by Revenue Procedure 2018-58. Employment and excise deposits are not generally postponed. Separate penalty abatement covers deposits due from 14 to 28 July only if paid by 29 July 2026.^[1]

Groups should map each entity, location or records connection, obligation and original or extended deadline before changing a calendar. The regulation separates return filing, tax payments and deposits; eligibility for one act does not establish relief for another. Neither this notice nor a Texas address alone establishes an FBAR extension.^[1][2]