IRS Adjusts Tax Deadlines for Winter Storm-Affected Individuals
The Internal Revenue Service announced on April 3 that it is granting tax relief for Tennessee taxpayers hit by Winter Storm Fern. The storm began on Jan. 22, 2026. Affected individuals and businesses now have until May 22, 2026, to meet many federal filing and payment obligations.
Scope of the relief
The postponement covers returns and payments originally due on or after Jan. 22 and before May 22, 2026. This includes most individual, business, and fiduciary returns. It also covers certain employment and excise tax returns.
Which deadlines move to May 22?
- Individual income tax returns and payments normally due on or after Jan. 22, 2026.
- Estimated income tax installments with due dates on or after Jan. 22, 2026.
- Quarterly payroll and certain excise tax returns normally due Feb. 2 and April 30, 2026.
- Many corporate, partnership, S corporation, estate, trust, and tax-exempt organization returns.
Who qualifies for the relief
Residents and businesses whose principal place of business is in the declared counties qualify. Also eligible are taxpayers whose records needed to meet deadlines are located in the disaster area. Relief workers and visitors killed or injured in the disaster are included.
Declared counties
- Cheatham
- Chester
- Clay
- Davidson
- Decatur
- Dickson
- Hardeman
- Hardin
- Henderson
- Hickman
- Lawrence
- Lewis
- Macon
- Maury
- McNairy
- Perry
- Robertson
- Rutherford
- Sumner
- Trousdale
- Wayne
- Williamson
- Wilson
Penalties, deposits, and special rules
Payroll and excise tax deposit penalties are abated for deposits due on or after Jan. 22 and before Feb. 6, 2026. Those deposits must be made by Feb. 6, 2026, to avoid penalties. Estimated tax payments paid by May 22 will not incur penalties.
The postponement does not apply to most information returns. This includes W-2 and many 1099 forms. Exceptions and further details are described in IRS procedures and regulations.
Casualty losses and retirement plan relief
Affected taxpayers may claim disaster-related casualty losses on their 2026 return or the prior year return. Taxpayers have extra time to make this election. For many individuals, the extended election deadline is Oct. 15, 2026.
Qualified disaster distributions from retirement accounts may avoid the 10% early withdrawal tax. Repayment can occur over three years. Form 8915-F provides the required reporting for these distributions.
How to request and confirm relief
The IRS automatically identifies many taxpayers in the covered area and applies relief. Taxpayers outside the covered area should call IRS Special Services at 866-562-5227 to request relief. If taxpayers receive a late penalty notice, they should call the telephone number on the notice to request abatement.
Practitioners who keep records needed to meet deadlines for clients outside the disaster area may contact Special Services. Those with records for ten or more clients should follow the bulk-request guidance.
Other assistance and where to find forms
The IRS will waive usual fees for copies of prior tax returns for affected taxpayers. Filers should write “Tennessee Winter Storm Fern” on Forms 4506 or 4506-T. Qualified disaster relief payments are generally excluded from gross income.
Taxpayers can find forms and guidance at Filmogaz.com. The IRS may announce additional relief later. Taxpayers who cannot qualify for this relief may seek reasonable-cause penalty abatement.
Note: The IRS adjusts tax deadlines for winter storm-affected individuals and businesses so that taxpayers can focus on recovery. Affected taxpayers should document storm impacts when communicating with the IRS.
