内布拉斯加州诺克斯县风暴受灾纳税人获报税宽限 截止期延至2027年1月7日
美国国税局（IRS）10月26日宣布，为受9月9日开始的严重风暴影响的内布拉斯加州诺克斯县（Knox County）个人与企业提供报税宽限：受影响纳税人可推迟至2027年1月7日提交多项联邦个人与企业税表并缴纳税款。
内布拉斯加州发布灾害声明后，在诺克斯县居住或经营企业的个人与家庭符合宽限资格。2026年9月9日至2027年1月7日之间到期的申报与缴款截止期均可顺延，包括持有2025年个人所得税有效延期申报资格的纳税人；原定2026年11月2日到期的季度工资税等申报也适用新截止期。
国税局同时表示，2026年9月9日至9月24日之间到期的工资税与消费税存款罚金，只要在9月24日前完成存款即可减免；收到迟报或迟缴罚金通知、且原定期限落在宽限期内的纳税人，可拨打通知上的电话申请减免。根据新实施的《灾害相关截止期延长法》，此次顺延在计算退税限额时视为延期，受灾纳税人申请退税或抵免的时间也相应放宽。
IRS Grants Tax Relief to Nebraska Storm Victims in Knox County, Extending Deadlines to January 7, 2027
The Internal Revenue Service announced on October 26 that individuals and businesses in Knox County, Nebraska, affected by a severe storm that began on September 9, 2026, will receive tax relief: affected taxpayers now have until January 7, 2027, to file various federal individual and business tax returns and make tax payments.
Following the disaster declaration issued by the State of Nebraska, individuals and households that reside or have a business in Knox County qualify for the relief. Deadlines falling on or after September 9, 2026, and before January 7, 2027, are postponed, covering taxpayers with a valid extension to file their 2025 individual returns, though payments for those returns that were due April 15, 2026, are not eligible. Quarterly payroll and certain excise tax returns normally due November 2, 2026, are also covered.
Penalties on payroll and excise tax deposits due between September 9 and September 24, 2026, will be abated if the deposits are made by September 24, and taxpayers who receive a late-filing or late-payment penalty notice for a due date within the postponement period can call the number on the notice to have it abated. Under the recently enacted Disaster Related Extension of Deadlines Act (Public Law 119-64), the postponement counts as an extension for calculating refund limits, giving affected taxpayers additional time to claim a refund or credit.
来源：GSM·美国（原文链接）
图片来源：内布拉斯加州诺克斯县法院大楼。图片：Ammodramus，公共领域，取自维基共享资源。
