Washington, DC - This year, Tax Day will not fall on April 15 for Tennessee residents. Instead, the Internal Revenue Service (IRS) has extended the deadline to November 3, 2025, granting relief to individuals and businesses affected by severe storms, tornadoes, straight-line winds, and flooding that began on April 2, 2025.
The Federal Emergency Management Agency (FEMA) has designated all 95 Tennessee counties as eligible for disaster relief, ensuring that residents in affected areas receive additional time to file tax returns and make payments.
Key Tax Deadline Extensions
The new deadline applies to several filings and payments, including:
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Individual income tax returns and payments originally due on April 15, 2025
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Quarterly estimated tax payments scheduled for April 15, June 16, and September 15, 2025
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Quarterly payroll and excise tax returns initially due on April 30, July 31, and October 31, 2025
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Calendar-year corporation and fiduciary returns due on April 15, 2025
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Tax-exempt organization filings scheduled for May 15, 2025
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2024 IRA and health savings account contributions
Additionally, penalties for missed payroll and excise tax deposits will be waived for payments due between April 2 and April 17, 2025, provided they are made by April 17.
Additional Tax Relief for Disaster-Affected Individuals and Businesses
Beyond deadline extensions, taxpayers in federally declared disaster areas who suffered uninsured or unreimbursed losses may claim them on either:
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Their 2025 tax return, filed next year, or
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Their 2024 tax return, providing an earlier financial benefit
Taxpayers have six months after their federal tax return due date to make this election, meaning the deadline for individuals is October 15, 2026. Those claiming a loss should write FEMA declaration number 3625-EM on their return.
Exclusions for Disaster Payments and Retirement Plan Relief
Qualified disaster relief payments from government agencies—covering expenses such as housing repairs, personal losses, or funeral costs—are excluded from taxable income.
Individuals participating in retirement plans or IRAs may also qualify for relief, including:
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Disaster distributions that are exempt from the 10% early withdrawal penalty
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The ability to spread income over three years
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Hardship withdrawals, subject to individual plan rules
Free Tax Help for Tennessee Residents
Taxpayers affected by the disaster can receive assistance through Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. To locate help, residents can:
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Use the VITA Locator Tool or call 800-906-9887
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Contact AARP Tax-Aide at 888-227-7669
Those with an Adjusted Gross Income (AGI) of $84,000 or less in 2024 can file their taxes free using IRS Free File’s Guided Tax Software in English or Spanish. Additionally, military members and some veterans can access free tax preparation through MilTax, a Department of Defense program offering federal and state filing options.
IRS Automatic Relief and Assistance
The IRS automatically applies filing and penalty relief for taxpayers with a Tennessee address of record. However, those who moved into a disaster zone after filing or need relief for records located in affected areas should contact the IRS Special Services Hotline at 866-562-5227.
For more details on tax relief, visit the IRS’s Tax Relief in Disaster Situations page on IRS.gov or check DisasterAssistance.gov for broader recovery resources.
