Disaster declarations and IRS tax relief in Northern Mariana Islands

Northern Mariana IslandsChecked Oct 30, 2026

Disaster declarations and tax relief

The IRS has 2 open disaster notices for Northern Mariana Islands, with federal tax deadlines postponed to February 1, 2027, November 2, 2026.

Latest FEMA declaration: EM-3658-MP (Tropical Storm Champi), declared October 17, 2026.

5FEMA declarations since Oct 30, 2024

2with individual assistance

2open IRS notices

5counties in a declaration or IRS notice

Official notices, not advice. This page reports what FEMA and the IRS have published. Whether a postponed deadline or a FEMA program applies to you depends on where you live or do business and on your situation: check with the IRS or a tax professional, and apply for FEMA help only through DisasterAssistance.gov, FEMA's official site.

Open IRS tax relief in Northern Mariana Islands

Notices whose postponed deadline has not passed yet (as of October 30, 2026).

Open NMI-2026-01 · published May 4, 2026

Super Typhoon Sinlaku: deadlines postponed to November 2, 2026

“These taxpayers now have until Nov. 2, 2026, to file various federal individual and business tax returns and make tax payments.”

“Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households affected by Super Typhoon Sinlaku that reside or have a business in the Northern Islands, Rota, Saipan and Tinian qualify for tax relief.”

The notice does not name the areas in a form we can match to counties automatically (for example a tribal area, a territory or a name we could not find in the Census list): read the official list in the IRS release.

The relief follows a FEMA disaster declaration. The new date has not passed yet (as of Oct 30, 2026). Read the IRS release NMI-2026-01.

Open NMI-2026-02 · published Aug 7, 2026 · updated Aug 21, 2026

Super Typhoon Bavi: deadlines postponed to February 1, 2027

“These taxpayers now have until Feb. 1, 2027, to file various federal individual and business tax returns and make tax payments.”

“Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business on the islands of Rota, Saipan and Tinian qualify for tax relief.”

The notice does not name the areas in a form we can match to counties automatically (for example a tribal area, a territory or a name we could not find in the Census list): read the official list in the IRS release.

The relief follows a FEMA disaster declaration. The new date has not passed yet (as of Oct 30, 2026). Read the IRS release NMI-2026-02.

Counties in Northern Mariana Islands

Each county page answers three questions: is there a federal declaration, does it include individual assistance, and has the IRS postponed tax deadlines.

• Northern Mariana Islands3 FEMA declarations · individual aid

FEMA declarations in Northern Mariana Islands

Every federal declaration since October 30, 2024, newest first. "Areas" is the number of counties and other areas FEMA designated.

All other counties with a declaration or IRS notice (4)

County	Declarations	Latest	Individual aid
Northern Islands Municipality	3	EM-3647-MP	yes
Rota Municipality	5	EM-3658-MP	yes
Saipan Municipality	5	EM-3658-MP	yes
Tinian Municipality	5	EM-3658-MP	yes

These counties have no separate page: they have a declaration without individual assistance and no open IRS notice, or we found few searches about them.

Official links

• DisasterAssistance.gov: FEMA's official site to apply for individual assistance or check an application.
• IRS: Tax relief in disaster situations, the list of every IRS disaster notice, and the IRS FAQs for disaster victims.
• IRS release NMI-2026-02: Super Typhoon Bavi
• IRS release NMI-2026-01: Super Typhoon Sinlaku