Hawaii Extends Tax Deadline for Residents Impacted by Kona Low Storms

State Department of Taxation will waive penalties and interest for late filings and payments due to storm damage.

Apr. 17, 2026 at 9:35am

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A vast, majestic landscape painting in muted tones of gray, blue, and gold, depicting a dramatic, stormy sky with heavy clouds and intense light, dwarfing a small town or village in the distance. The scene conveys the overwhelming power and sublime scale of the natural world, with the physical structures obscured by the atmospheric conditions.The Kona Low storms that swept across Hawaii in 2026 left a trail of destruction, but the state's tax relief efforts aim to ease the burden on impacted residents and businesses as they work to recover.Honolulu Today

The Hawaii Department of Taxation has authorized an extension of the state income tax filing and payment deadline from April 20 to July 20, 2026 for residents and businesses impacted by the recent Kona Low storms. The department will also waive late filing and late payment penalties and interest for eligible taxpayers affected by the severe weather event.

Why it matters

The Kona Low storms caused significant damage across Hawaii, disrupting lives and business operations. This tax relief measure aims to provide some financial flexibility for impacted residents and companies as they work to recover and rebuild in the aftermath of the natural disaster.

The details

Taxpayers affected by the Kona Low storms can request a waiver of late filing and late payment penalties and interest by completing and submitting Form L-115, Tax Relief Request for State Declared Disasters, to the Hawaii Department of Taxation. The department will accept these requests until July 20, 2026, but is urging affected taxpayers to file as soon as possible. Eligible residents and businesses must file their tax returns and make any required payments no later than the July 20 extended deadline to avoid further penalties and interest.

  • The Kona Low storms impacted Hawaii in April 2026.
  • The original state income tax filing and payment deadline was April 20, 2026.
  • The new extended deadline is July 20, 2026.

The players

Josh Green

The Governor of Hawaii who authorized the tax relief measures.

Gary Suganuma

The Director of the Hawaii Department of Taxation.

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What they’re saying

“'People's lives were turned upside down and activity at businesses in some cases came to a screeching halt with the recent Kona Low storms. For many local residents and business owners, there is no doubt that paperwork vital to filing state tax returns would have been badly damaged or destroyed. It will take our local people and impacted businesses time to gather the information needed to complete their tax filings. This is a compassionate move I am happy to make with DOTAX, to take some pressure off at this stressful time.'”

— Josh Green, Governor of Hawaii

“'DOTAX recognizes that taxpayers affected by the recent Kona Low events may be unable to timely file their state income tax returns and make timely tax payments. Accordingly, the department will consider requests by affected taxpayers to waive penalties and interest for failure to timely file returns and failure to timely pay income taxes for the period of April 20, 2026, to July 20, 2026, based on eligibility.'”

— Gary Suganuma, Director, Hawaii Department of Taxation

What’s next

Affected taxpayers must file Form L-115, Tax Relief Request for State Declared Disasters, by July 20, 2026 to be eligible for the waiver of late filing and late payment penalties and interest. They must then file their tax returns and make any required payments by the July 20 extended deadline.

The takeaway

This tax relief measure provides much-needed financial flexibility for Hawaii residents and businesses impacted by the devastating Kona Low storms, allowing them more time to recover and rebuild without the added burden of tax penalties and interest.