IRS Extension for Tennessee Tornado Victims

March 9, 2020

The IRS has announced that residents of certain counties in Tennessee impacted by the recent tornadoes and storms will have until July 15, 2020, to file individual and business tax returns and make tax payments. If you reside or have records necessary to meet a deadline in Davidson, Putnam and Wilson counties, you have extended time to file returns and make payments due on or after March 3, 2020. This includes, but is not limited to, various business returns due March 15, individual returns due April 15, payroll and excise tax returns due April 30, calendar-year tax-exempt organization returns due May 15, and quarterly estimated income tax payments due April 15 and June 15. The time has also been extended to make 2019 IRA contributions.

Payroll tax deposits are not given an extension of time to pay, however, penalties on payroll and excise tax deposits due on or after March 3 and before March 18 will be abated as long as deposits are made by March 18.

If you are in localities added later to the disaster area, you will automatically receive the same filing and payment relief. The IRS will work with anyone who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area.

For more information, please visit the IRS site and disaster relief site.