CNMI: US tax agency extends deadline for those affected by Super Typhoon Bavi

Taxpayers in the Northern Mariana Islands impacted by Super Typhoon Bavi will now have until February 1, 2027, to file various U.S. federal tax returns and make payments. The U.S. Internal Revenue Service (IRS) announced this disaster relief for individuals and businesses on Saipan, Tinian, and Rota following the federal disaster declaration for the typhoon, which began affecting the territory on July 4.

The IRS stated that deadlines falling on or after July 4, 2026, and before February 1, 2027, are eligible for postponement. Generally, affected individuals and businesses will have until the new February 1 deadline to submit returns and pay taxes that were originally due within that timeframe. This extension also applies to those who had secured a valid extension for their 2025 individual income tax returns. However, tax payments for these 2025 returns, originally due April 15 before the typhoon struck, are not covered by this specific relief.

Further relief extends to quarterly payroll and certain excise tax returns typically due on July 31 and November 2, 2026, as well as February 1, 2027. Estimated income tax payments originally due on or after July 21 are also postponed until February 1. The IRS clarified that affected taxpayers will not face penalties for failing to make these estimated payments if they are submitted by the revised deadline.

The relief extends to individuals residing in the disaster area and businesses, including tax-exempt organizations, whose primary operations are located there. Some taxpayers outside the Northern Marianas may also qualify if essential tax records are situated within the disaster zone. Additionally, recognized government or philanthropic relief workers assisting on the islands may be eligible. The IRS also noted that affected taxpayers can claim disaster-related casualty losses on their federal income tax returns, either for the year the disaster occurred or the preceding year, potentially allowing deductions for uninsured personal property losses. Taxpayers claiming a Bavi-related loss should reference the FEMA disaster declaration number 4931-DR on their returns.