IRS Gives Last-Minute Exemption to Taxpayers in Tennessee Ahead of Tax Day

The deadline for most Americans to file their taxes is Tuesday, April 15, 2025.

A copy of an IRS 1040 tax form at an H&R Block office in Miami, Fla., on Dec. 22, 2017. Joe Raedle/Getty Images

The IRS sent final reminders to Americans that their deadline to file their 2024 taxes is Tuesday, April 15, but it gave an exemption to residents and businesses in Tennessee due to recent weather events.

The IRS, which announced Jan. 27 as the official start date of the 2025 tax season, said that it expects more than 140 million tax returns to be filed by the April 15 tax deadline. April 15 is also the deadline to file an extension, which will give taxpayers until Oct. 15 to file their taxes but does not give them extra time to pay taxes that they owe.

However, the IRS said on Monday that taxpayers in the entire state of Tennessee now have until Nov. 3, 2025, to file their taxes in light of storms, tornadoes, and flooding that started earlier this month.

“The tax relief postpones various tax filing and payment deadlines that occurred from April 2, 2025, through Nov. 3, 2025 (postponement period),” the tax revenue agency said in a statement. “As a result, affected individuals and businesses will have until Nov. 3, 2025, to file returns and pay any taxes that were originally due during this period.”

That includes individual tax income returns that would normally be due on Tuesday, or Tax Day, as well as 2024’s contributions to individual retirement accounts or health savings accounts for those who are eligible, and calendar-year corporation and fiduciary returns and payments normally due on Tuesday.

People who owe quarterly estimated tax payments due on Tuesday as well as on June 16 and Sept. 15 can also file their quarterly returns on Nov. 3, the IRS said. Individuals who are submitting quarterly payroll and excise tax returns normally due on April 30, July 31, and Oct. 31 have until Nov. 3, it added.

The IRS previously provided filing extensions for Americans in multiple states due to weather-related incidents. Some individuals’ and businesses’ taxes are due by May 1, and people in three states have deadlines in the fall to submit their taxes, the IRS said in an April 4 statement.

The May 1 deadline applies to taxpayers impacted by disaster declarations issued by the Federal Emergency Management Agency (FEMA) last year, including taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina, and South Carolina, and in Juneau, Alaska; Chaves County, New Mexico; and dozens of counties in Tennessee and Virginia.

The counties and cities impacted in the May 1 Virginia tax deadline include Albemarle, Appomattox, Bedford, Bland, and Botetourt counties; Bristol City; Buchanan, Buckingham, Carroll and Charlotte counties; Covington City; Craig County; Danville City; Dickenson and Floyd counties; Galax City; Giles, Grayson, Greene, Lee, Madison, Montgomery, and Nelson counties; Norton City; Patrick, Pittsylvania, and Pulaski counties; Radford City; Roanoke City; and Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise, and Wythe counties, the IRS said on April 4.

The agency added that Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi, and Washington counties in Tennessee also fall under the May 1 deadline.

The IRS also said that taxpayers in Los Angeles County, California, who were impacted by devastating wildfires in the Pacific Palisades area in January can file their taxes by Oct. 15.

Aside from those locations, taxpayers in all of Kentucky and taxpayers in the West Virginia counties of Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne, and Wyoming can submit their taxes by Nov. 3, the IRS added.

The Associated Press contributed to this report.