The IRS announced this weekend tax relief for individuals and businesses in Tennessee affected by Winter Storm Fern that began on Jan. 22, 2026. Taxpayers now have until May 22, 2026, to file various federal individual and business tax returns and make tax payments.
Following the disaster declaration issued by the State of Tennessee, individuals and households that reside or have a business in 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.
The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, for certain deadlines falling on or after Jan. 22, 2026, and on or before May 22, 2026, taxpayers are granted additional time to file.
As a result, affected individuals and businesses will have until May 22, 2026, to file returns and pay any taxes that were originally due during this period.
The May 22, 2026, deadline applies to individual income tax returns and payments normally due on or after Jan. 22, 2026. Penalties on payroll and excise tax deposits due on or after Jan. 22, 2026, and before Feb. 6, 2026, will be abated as long as the tax deposits are made by Feb. 6, 2026.
This May 22, 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on Feb. 2, 2026, and April 30, 2026.
For more information regarding this tax relief, read more here or contact a Crosslin tax team member. We are here to help!