Urgent: All of Tennessee Now Eligible for IRS Disaster Tax Relief

The IRS has announced that all of Tennessee qualifies for federal disaster tax relief following the severe storms, tornadoes, straight-line winds, and flooding that began on April 2, 2025. This means that individuals and businesses in all 95 counties across the state are eligible for assistance.

Key Filing and Payment Deadlines Extended

As part of this relief, affected taxpayers now have until November 3, 2025, to file various federal tax returns and make payments that were due between April 2 and November 3, 2025. This includes important deadlines for individual income tax returns, estimated tax payments, and payroll tax filings.

For example, individual income tax returns originally due on April 15, 2025, and contributions to IRAs or health savings accounts are now postponed to November 3, 2025. Penalties for missing payroll and excise tax deposits due between April 2 and April 17, 2025, will also be waived if payments are made by April 17.

In summary, the Nov. 3, 2025, deadline will now apply to:

• Individual income tax returns and payments normally due on April 15, 2025.
• 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
• Quarterly estimated tax payments normally due on April 15, June 16 and Sept. 15, 2025.
• Quarterly payroll and excise tax returns normally due on April 30, July 31 and Oct. 31, 2025.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
• Calendar-year tax-exempt organization returns normally due on May 15, 2025.

Automatic Relief for Affected Taxpayers

This relief applies automatically to anyone with an IRS address of record in the affected disaster areas, so there’s no need to contact the IRS to receive it. However, if you’ve moved to the area after filing your return or have a different IRS address, you may need to call the IRS Special Services line at 866-562-5227 to update your address and request relief.

Relief for Uninsured or Unreimbursed Losses

For those who suffered uninsured or unreimbursed losses due to the disaster, you have the option to claim those losses on either your 2024 or 2025 tax return. The deadline to make this election is extended to October 15, 2026.

Additional Relief for Disaster Payments and Retirement Plans

In addition to these filing and payment extensions, the IRS is offering relief for qualified disaster payments, which are generally excluded from gross income. There is also relief available for early retirement plan distributions, which will not be subject to the usual 10% penalty.

Resources

For more detailed information about the tax relief available, visit the IRS Tax Relief in Disaster Situations page.

This coordinated federal response is helping Tennesseans recover from the damage caused by these storms. For additional disaster recovery resources, visit disasterassistance.gov.

If you have questions or need assistance with your tax filing, the HHM CPAs team is here to help you navigate these extended deadlines and make sure you’re getting the relief you’re entitled to.

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