Tennessee Tax Deadline Extension Following Tornadoes

Following severe tornadoes and storms that began on Dec. 9, the IRS has announced a Tennessee tax deadline extension for affected taxpayers. Eligible individuals and businesses now have an extended tax deadline of June 17, 2024. The extended deadline applies to various tax filings and payments originally due between Dec. 9, 2023 and June 17, 2024. 

Tennessee tax deadline extension 

The Tennessee tax relief extends various tax filing and payment deadlines that occurred from Dec. 9, 2023, through June 17, 2024. The new June 17 tax deadline applies to the following:

• Individual federal income tax returns and payments normally due on April 15, 2024. 
• Quarterly estimated income tax payments normally due on Jan. 16 and April 15, 2024.
• Quarterly payroll and excise tax returns normally due on Jan. 31 and April 30, 2024.
• Calendar-year partnership and S corporation returns normally due on March 15, 2024.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
• Calendar-year tax-exempt organization returns normally due on May 15, 2024.

Eligible taxpayers will be granted tax relief automatically and do not need to take any additional steps. Additional tax relief may be available. Tennessee taxpayers can visit the IRS’ disaster relief webpage for more information.

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Tennessee tornado-affected areas

Tornadoes and severe storms hit a widespread area of Tennessee during December, causing at least six fatalities and damage to more than 1,000 homes. As a result, four Tennessee counties have been declared federal disaster areas. The new June 17 tax deadline currently applies to Davidson, Dickson, Montgomery, and Sumner counties. 

Taxpayers who reside or have businesses in these areas automatically qualify for relief. The IRS provides tax relief for any area designated by the Federal Emergency Management Agency (FEMA), and tax relief will be extended to any additional areas of Tennessee that are declared in the future. Taxpayers can visit the IRS disaster relief page to view the most recently declared disaster areas.

If you live outside of the disaster area: Some taxpayers may still qualify for relief, even if they do not live or have businesses in the designated Tennessee counties declared by FEMA (for example, if you had tax records in one of the counties). If you think you qualify for relief but live outside the disaster area, you can contact the IRS at 1-866-562-5227. 

IRA and HSA contribution deadline extension

The deadline to contribute to 2023 health savings accounts (HSAs) and individual retirement accounts (IRAs) has also been extended to June 17, 2024. Eligible taxpayers can contribute to 2023 accounts as long as they don’t exceed 2023 contribution limits. The IRA contribution limit for 2023 is $6,500. The 2023 HSA contribution limit is $3,850 for individuals and $7,750 for families.

Is the Tennessee state tax deadline extended?

Tennessee has not announced a tax deadline extension following the severe storms that began on Dec. 9. However, state  tax relief may be announced in the future. This story will be updated as new information becomes available.