IRS Grants Tax Relief to Tennessee Taxpayers Affected by Winter Storm Fern

The Internal Revenue Service announced tax relief for individuals and businesses in Tennessee affected by Winter Storm Fern that began on Jan. 22, 2026. These taxpayers now have until May 22, 2026, to file various federal individual and business tax returns and make tax payments.

Who’s Affected?

• ‍Cheatham, Chester, Clay, Davidson, Decatur, Dickson, Hardeman, Hardin, Henderson, Hickman, Lawrence, Lewis, Macon, Maury, McNairy, Perry, Robertson, Rutherford, Summer, Trousdale, Wayne, Williamson and Wilson counties qualify for tax relief.
• Individuals and businesses who reside in the disaster area listed above.
• Relief workers affiliated with a recognized government or philanthropic organization assisting in relief activities in the covered disaster area.
• Any individual visiting the covered disaster area who was injured as a result of the disaster is entitled to relief.

What’s Extended?

• Under section 7508A, the IRS gives affected taxpayers until May 22, 2026 to file most tax returns including:
  
  • Individual
  • Corporate
  • Estate & Trust
  • Partnerships
  • S Corporations
  • Gift Tax
  • Generation-skipping transfer tax
  • Annual information returns for tax-exempt organizations
  • Employment and certain excise tax returns

Estimated Income Tax Payments‍

• Estimated income tax payments originally due on or after Jan. 22, 2026, are postponed through May 22, 2026, and affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before May 22, 2026.

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