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 June 8, 2026, to file various federal individual and business tax returns and make tax payments.

Who’s Affected?‍

• Relief was expanded to all 95 counties in Tennessee

What’s Extended?

• Under section 7508A, the IRS gives affected taxpayers until June 8, 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 June 8, 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 June 8, 2026.

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Update: 

• Relief was expanded to all 95 counties in Tennessee
• The deadline was extended further to June 8, 2026
• View more on the update here: https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-winter-storm-fern-in-tennessee-various-deadlines-postponed-to-may-22-2026

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