The Internal Revenue Service (IRS) has announced tax relief for individuals and businesses in Tennessee who were affected by Winter Storm Fern, which began on Jan. 22, 2026. Taxpayers in this designated disaster area now have until May 22, 2026, to file various federal individual and business tax returns and make tax payments.
Individuals and households that reside or have a business in the following counties qualify for tax relief: Cheatham, Chester, Clay, Davidson, Decatur, Dickson, Hardeman, Hardin, Henderson, Hickman, Lawrence, Lewis, Macon, Maury, McNairy, Perry, Robertson, Rutherford, Summer, Trousdale, Wayne, Williamson and Wilson. Please note, residents of these counties who have payment obligations to other states may or may not be granted relief for those state payments. Each state has different rules and may not automatically follow federal relief.
Postponed Tax Filing and Payment Deadlines
The IRS relief postpones several tax filing and payment deadlines that fall between Jan. 22, 2026, and May 22, 2026. Accordingly, all affected individuals and businesses will have until May 22, 2026, to file returns and pay any taxes originally due during this period, including:
- Individual income tax returns and payments normally due on April 15, 2026
- Quarterly estimated tax payments normally due on April 15, 2026
- Quarterly payroll and certain excise tax returns normally due on Feb. 2, 2026, and April 30, 2026
- Calendar-year partnership and S corporation returns normally due on March 16, 2026
- Calendar-year corporate and fiduciary returns and payments normally due on Apr. 15, 2026
- Calendar-year tax-exempt organization returns normally due on May 15, 2026
Penalties on payroll and excise tax deposits due on or after Jan. 22, 2026, and before Feb. 6, 2026, will be abated if deposits were made by Feb. 6, 2026.
The IRS automatically identifies taxpayers in the covered disaster area and applies relief, but affected taxpayers outside the designated counties must call the IRS Special Services toll-free number (866-562-5227) to request assistance. Relief may also be available to taxpayers whose records are in the disaster area, affected tax practitioners, and certain relief workers.
Affected taxpayers also have until May 22, 2026, to perform other time-sensitive actions described in Treasury Regulation § 301.7508A-1(c)(1) and Rev. Proc. 2018-58, if those acts are due between January 22, 2026, and May 22, 2026.
Additionally, if you have been affected by a federally declared disaster and have a retirement plan or IRA, you may be eligible for additional relief. For example, you could take a special disaster distribution that is not subject to the usual 10% early withdrawal penalty, and you may be able to spread the income over three years.
Tennessee State Relief
In addition to the federal relief, the Tennessee Department of Revenue has extended franchise and excise tax filing and payment deadlines to May 22, 2026, for taxpayers whose principal place of business is in the designated counties. Further details and instructions for requesting state-specific relief can be found on the Department’s website.
Contact a CBIZ professional to discuss whether these relief provisions may apply to your circumstances.
Frequently Asked Questions
Individuals and businesses in designated Tennessee counties affected by Winter Storm Fern, which began January 22, 2026, are eligible for federal tax relief. A full list of qualifying counties is provided in the IRS announcement.
Eligible individuals and businesses now have until May 22, 2026, to file federal tax returns and make tax payments originally due between Jan. 22 and May 22, 2026.
Relief applies to individual income tax returns, quarterly estimated taxes, payroll and excise tax returns, partnership and S corporation returns, corporate and fiduciary returns, and tax-exempt organization returns due within the covered period.
The IRS automatically applies relief to those in the designated disaster areas. If you’re affected but outside these counties, contact the IRS Special Services line at 866-562-5227 for assistance.
Yes, state franchise and excise tax deadlines are also extended to May 22, 2026, for eligible businesses. You may also qualify for special retirement plan distributions or other time-sensitive extensions.
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