跟进：国税局批准德州62县7月风暴税务宽减 各项期限延至2027年2月1日
国税局（IRS）10月27日发布 TX-2026-05 号公告：德克萨斯州自2026年7月14日起受严重风暴影响的62个县，个人与企业原定在2026年7月14日至2027年2月1日期间到期的多项联邦报税与缴款期限，一律顺延至2027年2月1日。
获得宽减的62个县为：Atascosa、Austin、Bandera、Bastrop、Bexar、Blanco、Brazoria、Brewster、Burnet、Caldwell、Colorado、Comal、Crockett、DeWitt、Dimmit、Edwards、Fayette、Fort Bend、Frio、Galveston、Gillespie、Goliad、Gonzales、Grimes、Guadalupe、Harris、Hays、Jackson、Karnes、Kendall、Kerr、Kimble、Kinney、La Salle、Lavaca、Lee、Live Oak、Llano、Mason、Matagorda、Maverick、McMullen、Medina、Menard、Mitchell、Pecos、Real、Schleicher、Sutton、Terrell、Travis、Uvalde、Val Verde、Victoria、Waller、Washington、Webb、Wharton、Williamson、Wilson、Zapata、Zavala。在上述县内居住或主要营业地点在当地的个人、住户与企业（含免税组织）符合资格；记录存放在灾区、需据此赶期限的区外纳税人，以及在灾区从事救灾工作的政府或慈善组织所属救灾人员同样适用。国税局会按地址自动识别灾区内的纳税人并给予宽减，住在或营业在灾区外但受影响的人可拨打国税局专服电话 866-562-5227 申请。
顺延至2027年2月1日的期限包括：持有2025年个人所得税表有效延期的人士的申报期限（与这些税表相关的税款原定2026年4月15日到期，不在此宽减内）；原定2026年7月31日与11月2日到期的季度工资税与部分消费税申报；原定在2026年7月14日或之后到期的预估所得税缴款，延期内缴清不计欠缴罚金；以及个人、公司、遗产与信托、合伙、S公司、赠与与隔代转让、免税组织年度信息申报等原始或延期到期日在宽减期内的各类税表。分期缴款协议在顺延期内的漏缴不会导致协议违约，但利息与逾期缴款罚金照常累计。
工资与消费税存款在2026年7月14日至7月29日期间到期的，只要在7月29日前缴存，罚金予以免除；W-2、1099 等信息申报表与就业、消费税存款本身不在顺延范围内。受灾纳税人申请以往税表副本可免除通常费用，须在 Form 4506 或 Form 4506-T 表格顶部以粗体写明灾区编号 SD-0018-DR；收到罚单且原始到期日在顺延期内的，应拨打罚单上的电话申请免除。政府发放的合格灾难救济款一般不计入总收入，退休计划与个人退休账户（IRA）参与者还可能有额外宽减。国税局称，此次宽减依据德克萨斯州发布的灾难声明作出；新近生效的《灾难相关期限延长法》（Public Law 119-64）下，依第7508A条顺延的联邦报税期限在计算退税时限时按延期处理，受灾纳税人申请退税或抵免的时间也相应放宽。
德州州长 Greg Abbott 曾于10月15日致信国税局，为7月风暴受灾的德州人请求延长报税期限与罚息减免，本次公告即为该请求的落实结果。
关联：艾伯特致信国税局 为7月风暴受灾德州人请求延长报税期限与罚息减免
Follow-Up: IRS Grants Tax Relief in 62 Texas Counties Hit by July Storms, Deadlines Postponed to Feb. 1, 2027
The Internal Revenue Service (IRS) announced on October 27 in release TX-2026-05 that individuals and businesses in 62 Texas counties affected by severe storms that began on July 14, 2026, now have until February 1, 2027, to file various federal individual and business tax returns and make tax payments that were originally due during that period.
The 62 counties covered are Atascosa, Austin, Bandera, Bastrop, Bexar, Blanco, Brazoria, Brewster, Burnet, Caldwell, Colorado, Comal, Crockett, DeWitt, Dimmit, Edwards, Fayette, Fort Bend, Frio, Galveston, Gillespie, Goliad, Gonzales, Grimes, Guadalupe, Harris, Hays, Jackson, Karnes, Kendall, Kerr, Kimble, Kinney, La Salle, Lavaca, Lee, Live Oak, Llano, Mason, Matagorda, Maverick, McMullen, Medina, Menard, Mitchell, Pecos, Real, Schleicher, Sutton, Terrell, Travis, Uvalde, Val Verde, Victoria, Waller, Washington, Webb, Wharton, Williamson, Wilson, Zapata and Zavala counties. Individuals and households that reside or have a business in those counties qualify, as do taxpayers whose records needed to meet a deadline are in the covered area and relief workers affiliated with a recognized government or philanthropic organization assisting in the area. The IRS automatically identifies taxpayers in the covered disaster area and applies the relief; affected taxpayers outside the area can call the IRS Special Services toll-free number at 866-562-5227 to request it.
The February 1, 2027, deadline applies to individuals who had a valid extension to file their 2025 individual income tax return (tax payments for those returns were due April 15, 2026, and are not eligible for this relief), to quarterly payroll and certain excise tax returns normally due on July 31, 2026, and November 2, 2026, and to estimated income tax payments originally due on or after July 14, 2026. Most other returns with an original or extended due date in the period — including individual, corporate, estate and trust, partnership, S corporation, gift and generation-skipping transfer, tax-exempt organization and employment returns — are also postponed to February 1, 2027. Missed payments under an installment agreement will not cause the agreement to default during the postponement period, though interest and late-payment penalties continue to accrue.
Penalties on payroll and excise tax deposits due on or after July 14, 2026, and before July 29, 2026, will be abated if the deposits were made by July 29, 2026; information returns such as Forms W-2 and 1099 and employment and excise tax deposits themselves are not postponed. Affected taxpayers can request copies of previously filed returns without the usual fees by writing the declaration number SD-0018-DR in bold at the top of Form 4506 or Form 4506-T, and anyone who receives a late filing or late payment penalty notice for a due date in the postponement period should call the number on the notice to have the penalty abated. Qualified disaster relief payments are generally excluded from gross income, and additional relief may be available through retirement plans and IRAs. The IRS said the relief follows the disaster declaration issued by the State of Texas, and that under the recently enacted Disaster Related Extension of Deadlines Act, Public Law 119-64, a deadline postponed under section 7508A is treated as an extension for calculating the limit on a tax refund.
Texas Governor Greg Abbott had written to the IRS on October 15 asking it to extend tax deadlines and provide penalty relief for Texans hit by the July storms; this release grants that request.
Related: Abbott Asks IRS to Extend Tax Deadlines for Texans Hit by July Storms
来源：GSM·美国（原文链接）
图片来源：图：位于华盛顿的国税局总部大楼（Internal Revenue Service Building，1111 Constitution Avenue NW）。美国国会图书馆藏品照片，公共领域，来源：Wikimedia Commons / Photo: The Internal Revenue Service Building in Washington, D.C. Library of Congress photo (LCCN2013634106), public domain, via Wikimedia Commons
