As many Tennesseans continue to recover from the devastating storms, tornadoes, straight-line winds, and flooding that began on April 2, 2025, both federal and state tax authorities have announced relief measures to support affected individuals and businesses.
Federal Tax Relief
On April 14, 2025, the IRS announced that all Tennessee taxpayers qualify for an automatic extension for certain federal tax filings and payments. The new deadline is November 3, 2025.
This relief applies to individuals and businesses located in any area designated by the Federal Emergency Management Agency (FEMA) as a disaster zone - which currently includes the entire state of Tennessee.
Taxpayers will not be penalized if the following returns and payments are completed by November 3, 2025:
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Individual income tax returns and payments normally due April 15, 2025
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2024 contributions to IRAs and health savings accounts (HSAs)
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Quarterly estimated tax payments normally due April 15, June 16, and September 15, 2025
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Quarterly payroll and excise tax returns normally due April 30, July 31, and October 31, 2025
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Calendar year corporate and fiduciary income tax returns and payments due April 15, 2025
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Tax-exempt organization returns normally due May 15, 2025
Please note: This relief does not apply to estimated tax payments that were due by January 15, 2025.
Most federal extensions had already been filed by the time of this announcement. However, if you were planning to make an extension or estimated tax payment on or around April 15, and had already paid in your 2024 estimates, you may now delay payment until the extended November 3 deadline without penalty. Be sure to set those funds aside, as they will still be due later this year.
Tennessee State Tax Relief
In addition to the federal relief, the Tennessee Department of Revenue (TDOR) is offering potential state tax extensions on a case-by-case basis. Taxpayers impacted by the storms must submit a written request explaining how the disaster affected their ability to meet filing obligations. The TDOR will individually review these requests and may grant relief based on the taxpayer’s circumstances.
For more information, refer to the Tennessee Department of Revenue’s Important Notice #25-05, which outlines the process for requesting state tax relief.
If you have questions about your specific tax situation or how this disaster relief applies to you, please contact your Rodefer Moss tax advisor. We are here to help you stay compliant and support your recovery during this time.
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