Winter Storm Fern Relief at a Glance:
- Who qualifies: All individual and business taxpayers located anywhere in Tennessee due to the statewide expansion of IRS disaster relief related to Winter Storm Fern.
- What relief is available: The IRS has postponed certain federal tax filing and payment deadlines and is providing limited penalty relief tied to the storm.
- New deadline: Eligible taxpayers now have until June 8, 2026, to file qualifying federal tax returns and make related payments that were originally due during the disaster relief period.
- Penalty relief: Certain payroll and excise tax penalties related to the storm are waived, provided IRS deposit requirements have been met.
- How relief is applied: For most taxpayers, relief is applied automatically based on the address on record with the IRS. Taxpayers outside Tennessee whose records or tax professionals are located in the disaster area may request relief directly from the IRS.
Update as of April 15, 2026
The Internal Revenue Service has expanded its Winter Storm Fern disaster relief to all 95 Tennessee counties and extended the postponed federal tax filing and payment deadline. As a result of this expansion, all Tennessee taxpayers now have until June 8, 2026, to file qualifying federal tax returns and make related payments that were originally due during the disaster relief period.
The expanded relief applies automatically based on the taxpayer’s address of record. Taxpayers who qualify but are located outside Tennessee, including those whose tax records or tax professionals are in the disaster area, may still request relief by contacting the IRS directly. All other relief provisions previously announced, including penalty abatement for certain payroll and excise tax deposits, remain unchanged.
The Internal Revenue Service has announced federal tax relief for individuals and businesses in Tennessee impacted by Winter Storm Fern. Following a state disaster declaration, the IRS has postponed several tax filing and payment deadlines to give affected taxpayers additional time to meet their federal obligations.
Winter Storm Fern began on January 22, 2026, and caused significant disruptions across multiple areas of Tennessee. As part of the relief effort, eligible taxpayers now have until May 22, 2026, to file certain federal tax returns and make qualifying payments without incurring penalties.
Who Is Eligible for Relief?
To qualify for this relief, taxpayers must live or operate a business in the IRS designated disaster areas within Tennessee.
Eligible counties include:
Cheatham, Chester, Clay, Davidson, Decatur, Dickson, Hardeman, Hardin, Henderson, Hickman, Lawrence, Lewis, Macon, Maury, McNairy, Perry, Robertson, Rutherford, Sumner, Trousdale, Wayne, Williamson and Wilson.
Both individuals and businesses located in these counties are eligible for the postponed deadlines. Taxpayers who qualify but are located outside the disaster area such as those whose tax records are maintained in an affected county may also be eligible. These taxpayers must contact the IRS directly to request relief.
What Filings and Payments Are Covered?
The extended deadline applies to a range of individual and business tax obligations including:
- Federal individual income tax returns and related payments
- Business income tax returns for entities located in the disaster areas covered
- Quarterly payroll tax returns normally due in February or April 2026
- Certain excise tax returns with original due dates in February or April 2026
In addition to the filing extensions, the IRS is providing retroactive penalty relief for certain payroll and excise tax deposits affected by the storm. Penalties associated with payroll and excise tax deposits that were originally due between January 22 and February 6, 2026, will be waived, as long as those deposits were made by February 6, 2026, in accordance with the IRS disaster relief guidance.
What is not covered:
The deadline relief generally does not apply to federal information returns such as Forms W-2 or 1099, or to tax deposits required to be made outside the specified relief period. Taxpayers are encouraged to confirm whether their specific filing requirements are included in the relief.
For most eligible taxpayers, the IRS will automatically apply filing and payment relief based on the address listed in its records.
Next Steps for Impacted Taxpayers
Taxpayers impacted by Winter Storm Fern should review their filing and payment obligations to identify which items qualify for the extended deadlines. Maintaining documentation related to storm impacts can also be helpful if questions arise or if IRS notices are received.
For questions or assistance, please reach out to Andrew Jones or your Windham Brannon advisor.
