The IRS extended tax filing and payment deadlines for Tennessee after severe weather in 2024

If you live in Tennessee, the IRS postponed your federal tax filing and payment deadlines following storms and flooding that affected the state. This means you have extra time to file your 2023 tax return and pay any taxes owed without penalty or interest, as long as you meet the conditions the IRS set for the extension.

The extension applies to individual tax returns, business returns, and estimated tax payments. The new deadline depends on which county you live in and what type of return you file. This guide explains what changed, who it covers, and what you need to do.

Key Takeaways

  • Tennessee taxpayers in designated counties received automatic extensions on filing and payment deadlines; you do not need to request the extension separately.
  • The extended deadline varies by county and return type, ranging from several weeks to several months past the original April 15 deadline.
  • If you owe taxes, you will not face penalties or interest charges if you file and pay by the new deadline for your county.
  • The extension covers federal returns only; you still must follow Tennessee state tax deadlines unless the state also issued its own extension.
  • If you live outside the affected counties or filed before the extension was announced, the original deadlines still apply to you.

Which Tennessee counties and taxpayers are covered

The IRS extension covered specific Tennessee counties affected by the severe weather event. The counties included in the disaster relief were designated by FEMA and the IRS together. If your county was designated, the extension applies to you automatically — you do not have to request it or prove you were affected.

The extension covers individual income tax returns, business returns, partnership returns, S-corporation returns, and estimated tax payments. It also covers payroll tax deposits and other federal tax obligations for businesses in the affected area. If you are unsure whether your county was included, contact the IRS at 1-800-829-1040 or check the IRS disaster relief page for the list of covered counties.

How much extra time you received

The IRS did not extend all deadlines by the same amount. The extension period depended on the severity of the disaster in each area and the type of return you file. Some taxpayers received a 60-day extension, while others received 120 days or more. The IRS announced the specific deadline for each county in official notices sent to affected areas.

For most individual returns in the affected counties, the new deadline was sometime in June or July 2024, rather than April 15. For businesses and those with more complex returns, the deadline may have been later. You should have received a notice from the IRS stating your new deadline. If you did not receive one and believe you are in a covered county, contact the IRS directly.

What happens if you already filed or paid

If you filed your return or paid your taxes before the extension was announced, you do not need to do anything. Your filing and payment are complete, and you will not be penalized for filing early. The extension was meant to give people more time if they needed it, not to require them to refile.

If you filed early and are owed a refund, the IRS will process it according to the normal timeline for refunds. You do not lose your refund because an extension was issued after you filed.

Penalties and interest are waived if you meet the deadline

The key benefit of the extension is that you will not owe penalties or interest on unpaid taxes if you file and pay by the new deadline for your county. Normally, the IRS charges a failure-to-file penalty and a failure-to-pay penalty if you miss the April 15 deadline. The extension removes both of those penalties for covered taxpayers.

Interest still accrues on unpaid taxes from the original April 15 deadline, even if you pay by the extended deadline. However, the penalties — which can add up quickly — are waived. This means if you owe $5,000 in taxes and pay it by the extended deadline, you will owe interest on that $5,000 from April 15 onward, but you will not owe the additional penalties that would normally apply.

Tennessee state tax deadlines may be different

The IRS extension applies only to federal taxes. Tennessee does not have a state income tax on wages, so most individual taxpayers do not file a separate state return. However, if you owe Tennessee taxes for other reasons — such as business income, rental income, or other sources — check with the Tennessee Department of Revenue to see whether they issued their own extension.

If you operate a business in Tennessee and owe state payroll taxes or sales taxes, those deadlines may not have been extended. Contact the Tennessee Department of Revenue at 615-253-0600 or visit their website to confirm the deadlines that apply to you.

What to do if you missed the extended deadline

If you did not file or pay by the extended deadline for your county, you can still file now. The extension has ended, so penalties and interest will apply to any unpaid taxes from the original April 15 deadline forward. However, filing late is better than not filing at all.

If you owe a large amount and cannot pay in full, you can set up a payment plan with the IRS. Contact the IRS at 1-800-829-1040 to discuss your options. You can also request a short-term extension (up to 120 days) to pay, though this does not remove penalties and interest — it only delays when payment is due.

Frequently Asked Questions

Do I have to do anything to use the extension, or is it automatic?

The extension is automatic if you live in a covered county. You do not need to request it, file a form, or contact the IRS. Simply file and pay by the new deadline for your county, and you will not face penalties. If you are unsure whether your county is covered, call the IRS at 1-800-829-1040 to confirm.

What if I live in Tennessee but my county was not affected by the disaster?

If your county was not designated as a disaster area, the original April 15 deadline applies to you. The extension does not cover the entire state, only the specific counties the IRS and FEMA identified. Check the IRS disaster relief page or call 1-800-829-1040 to confirm whether your county is on the list.

Does the extension cover my business taxes and payroll taxes?

Yes, the extension covers federal business returns, partnership returns, S-corporation returns, and estimated tax payments for businesses in covered counties. It also covers payroll tax deposits. However, if your business is located in a county that was not designated, the original deadlines apply. Confirm your county's status with the IRS.

Will I still owe interest on taxes I pay after April 15?

Yes. Interest accrues from the original April 15 deadline even if you pay by the extended deadline. The extension removes penalties but not interest. If you owe $3,000 and pay it in July under the extension, you will owe interest on that $3,000 from April 15 to the date you pay, but you will not owe the failure-to-file or failure-to-pay penalties.

Can I file my return electronically, or do I have to mail it?

You can file electronically through the IRS website, tax software, or a tax professional. Electronic filing is faster and more secure than mailing. The extended deadline applies whether you file electronically or by mail, as long as you file by the new deadline for your county.