IRS Extends Tax Deadlines for Alabama, Kentucky and Tennessee Storm Victims
Following FEMA's recent disaster declarations for severe storms in Alabama, Kentucky and Tennessee, victims of the storms in those states get more time to file and pay taxes.
 
 
Victims of severe storms earlier this year in Alabama, Kentucky and Tennessee will have more time to file their 2020 federal income tax return. For Kentucky storm victims, the due date is now June 30, 2021; for Alabama and Tennessee victims, it's August 2, 2021. The announcements from the IRS about the extra time follow disaster area declarations from the Federal Emergency Management Agency (FEMA) for those three states. Taxpayers in other states impacted by the storms that receive similar FEMA disaster declarations will automatically receive the same filing and payment relief.
In Kentucky, people affected by the February 27 severe storms, flooding, landslides, and mudslides who reside or have a business in Anderson, Bell, Boyd, Breathitt, Calloway, Carter, Casey, Clark, Clay, Cumberland, Edmonson, Elliott, Estill, Fayette, Floyd, Franklin, Graves, Greenup, Harlan, Jackson, Jessamine, Johnson, Knott, Knox, Lawrence, Laurel, Lee, Leslie, Letcher, Lincoln, Madison, Magoffin, Marion, Martin, Mason, Menifee, Morgan, Ohio, Owsley, Perry, Pike, Powell, Pulaski, Rockcastle, Union, Warren, Whitley, Wolfe, and Woodford Counties qualify for tax relief.
In Alabama, the tax relief is available for people impacted by the March 25 severe storms, straight-line winds, and tornadoes who reside or have a business in Bibb, Calhoun, Clay, Hale, Jefferson, Perry, Randolph, and Shelby Counties.
From just $107.88 $24.99 for Kiplinger Personal Finance
Be a smarter, better informed investor.
 
Sign up for Kiplinger’s Free Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
In Tennessee, the additional time is allowed for victims of severe storms, straight-line winds, tornadoes, and flooding on March 25 in Campbell, Cannon, Cheatham, Claiborne, Clay, Davidson, Decatur, Fentress, Grainger, Hardeman, Henderson, Hickman, Jackson, Madison, Maury, McNairy, Moore, Overton, Scott, Smith, Wayne, Williamson, and Wilson Counties.
Various federal tax filing and payment due dates for Kentucky individuals and businesses between February 27 and June 29 will be shifted to June 30. Likewise, for Alabama and Tennessee individuals and businesses, federal deadlines between March 25 and August 1 will be moved to August 2. In addition to the May 17 personal income tax filing deadline, this includes:
- 2020 IRA contributions originally due on May 17;
- Quarterly estimated income tax payments normally due on April 15 and June 15;
- Quarterly payroll and excise tax returns ordinarily due on April 30; and
- 2020 returns for tax-exempt organizations typically due on May 17.
In Kentucky, penalties on payroll and excise tax deposits due from February 27 to March 14 will also be waived if the deposits were made by March 15. In Alabama and Tennessee, the same applies for deposits due from March 25 to April 8 they're made by April 9.
You don't have to contact the IRS to get this relief. However, if you receive a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, you should call the number on the notice to have the penalty abated.
In addition, the IRS will work with any taxpayer who lives elsewhere, but whose records necessary to meet a deadline occurring during the postponement period are in Alabama, Kentucky or Tennessee. Taxpayers qualifying for relief who live in another state need to contact the IRS at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization and anyone visiting the covered disaster area who was killed or injured because of the storm.
People and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2021 return normally filed next year), or the return for the prior year. This means that taxpayers can, if they choose, claim these losses on the 2020 return they are filling out this tax season. Be sure to write the FEMA declaration number (4595-DR for Alabama, 4595-DR for Kentucky, 4601-DR for Tennessee) on any return claiming a loss. It's also a good idea for affected taxpayers claiming the disaster loss on a 2020 return to put the Disaster Designation (e.g., "Alabama – Severe Storms, Straight-line Winds, and Tornadoes" or "Kentucky – Severe Storms, Flooding, Landslides, and Mudslides" or "Tennessee Severe Storms, Straight-line Winds, Tornadoes, and Flooding") in bold letters at the top of the form. See IRS Publication 547 for details.
[NOTE: Similar tax relief is available for victims of winter storms in Texas, Oklahoma and Louisiana.]
Profit and prosper with the best of Kiplinger's advice on investing, taxes, retirement, personal finance and much more. Delivered daily. Enter your email in the box and click Sign Me Up.
Rocky Mengle was a Senior Tax Editor for Kiplinger from October 2018 to January 2023 with more than 20 years of experience covering federal and state tax developments. Before coming to Kiplinger, Rocky worked for Wolters Kluwer Tax & Accounting, and Kleinrock Publishing, where he provided breaking news and guidance for CPAs, tax attorneys, and other tax professionals. He has also been quoted as an expert by USA Today, Forbes, U.S. News & World Report, Reuters, Accounting Today, and other media outlets. Rocky holds a law degree from the University of Connecticut and a B.A. in History from Salisbury University.
- 
 Social Security Wage Base Rises Again for 2026: Who Pays More Tax? Social Security Wage Base Rises Again for 2026: Who Pays More Tax?Payroll Taxes The Social Security Administration has announced significant changes affecting millions as we approach a new year. 
- 
 Quiz: How Well Do You Understand the Social Security Earnings Test? Quiz: How Well Do You Understand the Social Security Earnings Test?Quiz Test your basic knowledge of the Social Security earnings test in our quick quiz. 
- 
 Social Security Wage Base Rises Again for 2026: Who Pays More Tax? Social Security Wage Base Rises Again for 2026: Who Pays More Tax?Payroll Taxes The Social Security Administration has announced significant changes affecting millions as we approach a new year. 
- 
 Three Critical Tax Changes Could Boost Your Paycheck in 2026 Three Critical Tax Changes Could Boost Your Paycheck in 2026Tax Tips The IRS predicts these tax breaks may change take-home pay in 2026. Will you get over $1,000 in tax savings? 
- 
 The Rubber Duck Rule of Retirement Tax Planning The Rubber Duck Rule of Retirement Tax PlanningRetirement Taxes How can you identify gaps and hidden assumptions in your tax plan for retirement? The solution may be stranger than you think. 
- 
 RMDs, Roth, and SS: Test Your Knowledge of Retirement Tax Rules RMDs, Roth, and SS: Test Your Knowledge of Retirement Tax RulesQuiz Don't let the IRS catch you off guard. Take our quiz to reveal common retirement tax rules that could save (or cost) you thousands. 
- 
 What’s the New 2026 Estate Tax Exemption Amount? What’s the New 2026 Estate Tax Exemption Amount?Estate Tax The IRS just increased the exemption as we enter into a promising tax year for estates and inheritances. 
- 
 IRS Updates 2026 Tax Deduction for People Age 65 and Older IRS Updates 2026 Tax Deduction for People Age 65 and OlderTax Changes Adjustments to the extra standard deduction can impact the tax bills of millions of older adults. Here are some new amounts to know for 2026. 
- 
 IRS Reveals New 2026 Child Tax Credit and other Family Credit Amounts IRS Reveals New 2026 Child Tax Credit and other Family Credit AmountsTax Credits Key family tax breaks are higher for 2026, including the Earned Income Tax Credit and the Adoption Credit. Here's what they're worth. 
- 
 Standard Deduction 2026 Amounts Are Here Standard Deduction 2026 Amounts Are HereTax Breaks What is the standard deduction for your filing status in 2026? 
