Due to severe storms and flooding that occurred on June 22, 2017 , taxpayers in Michigan in the following counties are qualified for tax relief: Bay, Gladwin, Isabella, and Midland Counties, and the Saginaw Chippewa Tribe within Isabella County. The President has declared those counties to be “disaster areas”.
The relief allows taxpayers with filing requirements or deadlines on or after June 22, 2017, with valid extensions to file and pay their returns through October 31, 2017. For example, quarterly payroll returns and deposits due July 31, 2017, and those with valid extension to file 2016 personal income taxes may now have until October 3, 2017. For those that are eligible , taxpayers are not subject to failure to pay penalties as long as payments and returns are filed on or before October 31, 2017.
Source: https://www.irs.gov/uac/newsroom/tax-relief-for-victims-of-severe-storms-and-flooding-in-michigan-1