Custer County taxpayers affected by the Pressey Fire are receiving additional time to file certain federal tax returns and make tax payments, according to the Internal Revenue Service.
The IRS announced tax relief last week for taxpayers affected by five separate disasters in Nebraska this year, including wildfires and severe storms. Custer County was included because of the Pressey Fire that happened in April.
Under the disaster declaration, individuals who live in Custer County and businesses located in the county may qualify for the relief. Certain federal tax filing and payment deadlines that fell on or after April 22, 2026, and before February 1, 2027, have been postponed until February 1, 2027.
The extension applies to a variety of individual and business tax returns, estimated tax payments and other time sensitive tax related actions.
The IRS notes that taxes associated with 2025 individual income tax returns were due April 15, 2026, and those payments are not eligible for this particular relief. However, individuals who had a valid extension to file their 2025 returns may have until February 1, 2027, to file those returns.
Penalties on certain payroll and excise tax deposits due between April 22 and May 7, 2026, will also be waived if those deposits were made by May 7.
The IRS has also outlined additional relief available to affected taxpayers, including provisions involving disaster related payments, retirement accounts and requests for copies of previously filed tax returns.
The complete IRS release for Custer County, including details on who qualifies and the additional forms of relief available is below, alongside the four other announcements that cover counties affected by other disasters.
NE-2026-04 — April wildfires / Pressey Fire (began April 22, 2026)
County: Custer
Declaration: SD-0011-DR
Full document: NE-2026-04 Final
NE-2026-03 — March wildfires (began March 12, 2026)
Counties: Morrill, Garden, Arthur, Keith, Grant, Lincoln, Dawson, Frontier, Saunders, Red Willow
Declaration: SD-0010-DR
Full document: NE-26-03 final
NE-2026-05 — Severe storms (began May 15, 2026)
Counties: Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston, Howard
Declaration: SD-0012-DR
Full document: NE-2026-05 final
NE-2026-06 — May wildfires (began May 16, 2026)
County: Dawes
Declaration: SD-0013-DR
Full document: NE-2026-06 final
NE-2026-07 — June wildfires (began June 9, 2026)
County: Sioux
Declaration: SD-0014-DR
Full document: NE-2026-07 final
