Tax Alert: IRS Extends Deadlines to Feb. 1, 2027 for Bexar, Comal and Kendall Counties

← All articles

Jessica Gonzalez, CPA | Published November 2, 2026

If you live in Bexar, Comal or Kendall County, or your business is based there, the IRS has given you until February 1, 2027 to file many federal returns and make certain payments. The relief covers deadlines falling on or after July 14, 2026 and before Feb. 1, 2027. It follows the State of Texas disaster declaration for the severe storms that began July 14, and it covers 62 Texas counties (IRS release TX-2026-05).

You do not need to apply. The IRS applies the relief automatically when the address on your last IRS filing is in a covered county.

Who qualifies

Individuals who live in any of the 62 counties qualify, as do businesses whose principal place of business is there. Near San Antonio, that includes Bexar, Comal, Kendall, Guadalupe, Medina, Bandera, Kerr, Atascosa, Wilson, Hays and Blanco. The IRS release has the full list.

Two groups should call IRS Special Services at 866-562-5227 to request the relief:

• people who moved into a covered county after their last IRS filing, including military families with a PCS move to JBSA
• people who live elsewhere but keep the records needed to file in a covered county

Current clients can ask us to make the call.

What moves to February 1, 2027

Third- and fourth-quarter 2026 estimated payments made in full by Feb. 1 carry no estimated-tax penalty. The relief does not cover shortfalls in the April or June payments. Trust, estate, gift and tax-exempt organization returns due in the window also qualify.

What does NOT move

• Tax owed on your 2025 return. It was due April 15, 2026, so penalties and interest on an unpaid balance keep running. An extension to file was never an extension to pay.
• Payroll tax deposits. Federal deposits stay on their normal schedule, including deposits for S corporation owner salaries. (One exception: penalties are waived for deposits due July 14–28, 2026 that were made by July 29.)
• W-2s, 1099s and other information returns. Year-end W-2s and 1099-NECs are still due Feb. 1, 2027, because Jan. 31 falls on a Sunday.
• Texas taxes. This is federal relief, and Texas franchise and sales tax deadlines do not move automatically. Businesses in the declared counties, including Bexar, Comal and Kendall, can ask the Texas Comptroller for more time, and requests are reviewed case by case. Bexar County property tax deadlines are set by the county and are also unchanged (why paying before Dec. 31 can matter).

What to do now

1. On extension with a 2025 balance due? Pay it now to stop interest, then file by Feb. 1.
2. Already have a SEP for 2025? There may still be time to lower your 2025 tax. If your business qualifies for this relief and had a valid extension for its 2025 return, you may have until Feb. 1, 2027 to make 2025 employer SEP contributions, even if you’ve already filed. For an S corporation, the corporation’s Form 1120-S extension is the one that counts. For example, a $25,000 SEP contribution for an owner with $100,000 of W-2 pay could save about $4,800 in federal income tax, assuming a 24% bracket and the full 20% QBI deduction. Sole proprietors may also qualify, based on adjusted net self-employment earnings. Eligible employees generally must receive the same percentage. Talk to us before contributing so we can review your eligibility, contribution limits and employee costs.
3. Missed the Sept. 15 estimated payment? Pay the third- and fourth-quarter amounts by Feb. 1 to avoid the penalty. Budget for both, since together they are about half a year’s estimates.
4. Employers: the Q3 Form 941 isn’t due until Feb. 1, but file it as soon as it’s ready. Your Q4 Form 941 is due the same day, and January goes easier with one quarter left instead of two.
5. On an IRS payment plan? A payment you miss between July 14 and Feb. 1 won’t put your agreement in default, but interest and penalties keep running, so keep paying if you can.
6. Got a late-filing or late-payment notice for a date in the window? The IRS says to call the number on the notice and ask for the penalty to be abated. We can help with IRS notices.
7. Storm damage? On Oct. 30, FEMA approved individual assistance for Bexar, Comal and Kendall under FEMA-4935-DR, the federal disaster declaration for these storms (Office of the Governor). File your insurance claim now, and apply for FEMA aid at DisasterAssistance.gov or 800-621-3362 without waiting for the insurance decision. The declaration can also open casualty-loss deductions and penalty-free retirement withdrawals, each with its own rules and time limits. Talk to us before you claim a loss or take money out of a retirement account.
8. Year-end moves still run on Dec. 31. Roth conversions, charitable gifts and S corporation year-end payroll count in the year they happen, and this relief doesn’t change that. Use our year-end tax planning checklist.

Sources

• IRS, TX-2026-05: Tax relief for Texans impacted by July storms (Oct. 27, 2026)
• IRS, Disaster relief for retirement plans and IRAs
• Texas Comptroller, Disaster relief information
• Office of the Governor, FEMA individual assistance approved (Oct. 30, 2026)

Related: 2026 Year-End Tax Planning Checklist · Pay Your Bexar County Property Tax in December? · Owe Taxes or Haven’t Filed? · IRS Notice Help