Large parts of the U.S. were hammered by winter weather in the past few months and many cities and neighborhoods are still feeling the effects. Tennessee in particular was hit incredibly hard, leaving many areas with lasting power outages, downed trees and debris, and substantial property damage.
At our firm, we have been monitoring updates from the IRS to determine if the winter storm in Tennessee would result in a tax deadline extension for affected regions. Sure enough, on April 3, the IRS issued guidance, announcing tax relief for taxpayers impacted by Winter Storm Fern. Affected taxpayers now have until May 22, 2026 to file their taxes.
For a full breakdown and what this means for your situation if you live in Tennessee, keep reading:
What the IRS Announced
The relief covers taxpayers in Cheatham, Chester, Clay, Davidson, Decatur, Dickson, Hardeman, Hardin, Henderson, Hickman, Lawrence, Lewis, Macon, Maury, McNairy, Perry, Robertson, Rutherford, Sumner, Trousdale, Wayne, Williamson, and Wilson counties. If a taxpayer resides or has a business in one of those counties, they qualify for the extended deadline.
The May 22 deadline is broader than just individual income tax returns. It also covers partnership returns, S corporation returns, estate and trust income tax returns, estate and gift tax returns, annual information returns for tax-exempt organizations, and employment and certain excise tax returns, provided the original or extended due date falls on or after January 22, 2026.
Estimated income tax payments originally due on or after January 22, 2026 are also postponed through May 22, and affected taxpayers won’t face penalties for missing estimated tax installments as long as those payments are made by May 22.
One deadline worth noting separately: penalties on payroll and excise tax deposits due on or after January 22 and before February 6 will be abated, provided those deposits were made by February 6, 2026, per this guidance. If deposits were made on time by that early-February date, there’s nothing additional to do on that front.
Who This Applies To
Individuals who live, and businesses whose principal place of business is located, in one of the covered counties listed in the guidance are automatically eligible. The IRS matches addresses from prior returns and no application is required.
There are two additional categories worth knowing about. First, taxpayers whose records necessary to meet a filing or payment deadline are located in the covered disaster area, even if the taxpayer themselves is not, are also entitled to relief. Second, relief workers affiliated with a recognized government or philanthropic organization assisting in the disaster area, and any individual visiting the covered area who was killed or injured as a result of the storm, are also eligible.
If a taxpayer or business is outside the covered counties but was genuinely affected — say, a business whose records or operations were tied to an impacted area — they can call the IRS Special Services line at 866-562-5227 to request relief. This isn’t automatic, but the process exists and is worth pursuing for situations that don’t fit neatly into the covered-area category.
Casualty Losses: A Separate but Related Opportunity
Beyond deadline relief, affected taxpayers in a federally declared disaster area have the option to claim disaster-related casualty losses on their federal income tax return for either the year the event occurred or the prior year. This flexibility can allow affected taxpayers to amend a prior-year return to accelerate a refund rather than waiting until they file the current year’s return.
Individuals may deduct personal property losses not covered by insurance or other reimbursements. For individual taxpayers, the election to claim the loss in the prior year must be made by October 15, 2026. Any return claiming this loss should note “Tennessee Winter Storm Fern” clearly on the filing.
What’s Next
For taxpayers in the covered counties, the immediate action is simple: confirm your county is on the list, and update your filing calendar to reflect the May 22 deadline. Normal deadlines no longer apply.
A few practical points to keep in mind:
This extension applies to federal returns. State tax deadlines aren’t automatically adjusted — check the Tennessee Department of Revenue separately for any state-level guidance.
The extension is an option, not a requirement. If a return is ready and a refund is due, filing early still makes sense.
If the IRS sends a late filing or payment penalty notice with an original due date that falls within the postponement period, call the number on the notice and be ready to discuss the deadline extension for your county per their guidance.
Qualified disaster relief payments are generally excluded from gross income. If assistance payments have been received, that income treatment is worth confirming with a tax professional.
Finally, retirement plan participants may have access to special disaster distributions not subject to the 10% early withdrawal penalty, with the option to spread the income over three years. This isn’t a widely advertised provision, but it can be meaningful for anyone who needed to access retirement funds in the immediate aftermath of the storm.
The full IRS announcement is available at IRS.gov. If you’re in an affected county and have questions about how this relief applies to your specific situation, reach out — we’re happy to help you work through it.
To check for real-time updates on IRS tax extensions for disaster zones, simply go to: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations to see if your state and county are affected (this is rare for most taxpayers). Consult a professional if you have questions about your situation.
This article is for educational purposes only and does not constitute personalized tax or legal advice. Tax situations vary. Consult a qualified tax professional for guidance specific to your circumstances.