TBA Law Blog


Posted by: Julia Wilburn on Apr 15, 2025

As a result of the severe storms, straight-line winds, tornadoes and flooding that began on April 2, the Federal Emergency Management Agency (FEMA) issued a disaster declaration for the entire state of Tennessee. The Internal Revenue Service (IRS) extended various federal due dates to Nov. 3 for taxpayers located in the disaster area. Consistent with the IRS’s decision to extend federal due dates, the Tennessee Department of Revenue will approve, on a case-by-case basis, extension requests from affected taxpayers who are unable to file returns for Tennessee taxes because of the impact of the storms and flooding beginning on April 2. If the department grants the extension request, it will apply to filing and payment due dates that occur between April 2 and Nov. 3. Affected taxpayers will have until Nov. 3 to file returns and make any payments (including quarterly estimated franchise and excise tax payments) originally due during this period. Read more from the department.