As of Aug. 17th, there are currently a handful of states that have special extensions due to natural disasters. If your client is affected by any of these, please alert your Wrangle team.
The special extension moves the deadline of the 5500 report and the distribution date for the Summary Annual Report (SAR). The IRS posts the special extension deadlines on its website, covering relief for disaster situations.
| Natural Disaster | Business located within the Counties/Parishes Affected | The extension applies to deadlines – either an original or extended due date – | Relief wording Wrangle will list in the 5500 report on page 1 | Source |
|---|---|---|---|---|
| Wisconsin Severe Storms | Bayfield, Brown, Buffalo, Iowa, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, Manitowoc, Marathon, Milwaukee, Outagamie, Racine, Rock, Sauk, Vernon, Washington, Waukesha, Waupaca, and Winnebago counties | On or after April 13, 2026, are postponed to November 2, 2026 | Wisconsin Severe Storm Relief | IRS announces tax relief for taxpayers impacted by severe storms, tornadoes and flooding in the State of Wisconsin, various deadlines postponed to Nov. 2, 2026 | Internal Revenue Service |
| Mississippi Severe Storms | Franklin, Lamar, Lawrence, Lincoln, and Wilkinson counties | On or after May 6, 2026, are postponed to November 2, 2026 | Mississippi Severe Storm Relief | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes and flooding in the State of Mississippi, various deadlines postponed to Nov. 2, 2026, | Internal Revenue Service |
| Louisiana Tropical Storm Arthur | Avoyelles, St. Landry, St. Tammany and Terrebonne parishes | On or after June 17, 2026, are postponed to November 2, 2026 | Louisiana Tropical Storm Relief | IRS announces tax relief for taxpayers and businesses in Louisiana affected by Tropical Storm Arthur that began on June 17, 2026 | Internal Revenue Service |
| Mississippi Severe Storms # 2 | Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties | On or after June 18, 2026, are postponed to February 1, 2027 | Mississippi Severe Storm Relief | IRS announces tax relief for taxpayers impacted by Tropical Storm Arthur in Mississippi, various deadlines postponed to Feb. 1, 2027 | Internal Revenue Service |
| West Virginia Storms | Lewis, Pleasants, Ritchie, and Upshur counties | On or after July 21, 2026, are postponed to February 1, 2027 | West Virginia Severe Storm Relief | IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides in West Virginia, various deadlines postponed to Feb. 1, 2027 | Internal Revenue Service |
For questions about special extensions for Form 5500 filings, contact Ann McAdam at info@wrangle5500.com.