Tax Deadlines Extended for Tennessee Flood Victims
Residents and businesses impacted by the recent storms and flooding in Tennessee get more time to file and pay certain federal taxes.
- (opens in new tab)
- (opens in new tab)
- (opens in new tab)
- Newsletter sign up Newsletter

Residents of certain Tennessee counties can wait until January 3, 2022, to file and pay certain federal taxes. The IRS extended various tax deadlines because of the severe storms and flooding that occurred on August 21, 2021, in parts of the state that were declared a disaster area by the Federal Emergency Management Agency (FEMA). The tax relief applies to residents of Dickson, Hickman, Houston, and Humphreys Counties who were affected by the storms and flooding.
Various federal tax filing and payment due dates for individuals and businesses from August 21 to January 2 will be shifted to January 3. This includes the October 15, 2021, due date for filing 2020 income tax returns that were extended (the original due date was May 17, 2021).
Tennessee storm and flood victims will also get more time to make the quarterly estimated tax payments that are due on September 15, 2021.

Sign up for Kiplinger’s Free E-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.
Penalties on payroll and excise tax deposits due from August 21 to September 6 will also be waived if the deposits are made by September 7, 2021.
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.
The IRS will also waive fees for obtaining copies of previously filed tax returns for taxpayers affected by the storms and flooding. When requesting copies of a tax return or a tax return transcript, write "Tennessee – Severe Storms and Flooding" in bold letters at the top of Form 4506 (opens in new tab) (copy of return) or Form 4506-T (opens in new tab) (transcript) and send it to the IRS.
In addition, the IRS will work with any taxpayer who lives outside Tennessee, but whose records necessary to meet a deadline occurring during the postponement period are located in the state. 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.
Individuals 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 their 2020 return. Be sure to write the FEMA declaration number (FEMA 4609-DR) 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 ("Tennessee – Severe Storms and Flooding") in bold letters at the top of the form. See IRS Publication 547 (opens in new tab) for details.
Rocky was a Senior Tax Editor for Kiplinger from October 2018 to January 2023. He has more than 20 years of experience covering federal and state tax developments. Before coming to Kiplinger, he 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 has a law degree from the University of Connecticut and a B.A. in History from Salisbury University.
-
-
Tired of Scam Text Messages? The FCC Cracks Down
New scam text message rules from the FCC require carriers to block texts from bad numbers and protect consumers.
By Ben Demers • Published
-
Four Steps for Teens Who Want to Test the Investing Waters
Teens who feel ready to try their hand at investing should first get educated, with adult supervision, and then it’s all about diversify, diversify, diversify.
By Kerim Derhalli • Published
-
IRS Tax Deadline Extended for Some New Yorkers
Some taxpayers in New York now have more time to file their federal tax returns since the IRS extended the tax deadline.
By Kelley R. Taylor • Published
-
Federal Electric Bike Tax Credit Would Offer up to $1,500
Lawmakers have proposed a bigger version of an e-bike bill that would provide a tax credit of up to $1,500 on some new electric bikes.
By Kelley R. Taylor • Published
-
Lawmakers Propose Tax Hikes to Combat Climate Change
Climate change is prompting some lawmakers to propose property tax hikes to fund mitigation efforts while scientists say that global warming could reach a critical level in less than a decade.
By Kelley R. Taylor • Published
-
Biden Wants a Higher Child Tax Credit and So Do Some Republicans
President Biden wants to revive the higher child tax credit and monthly advance payments, while some Republican senators have their own ideas for the popular tax break.
By Joy Taylor • Published
-
Etsy, eBay, PayPal Want IRS 1099-K Relief for Online Sellers
Companies like ebay, Etsy, and PayPal want Congress to raise the new $600 reporting threshold for IRS Form1099-K to give relief to millions of sellers who use their sites.
By Kelley R. Taylor • Published
-
Is Your First RMD Due April 1?
The IRS is reminding some retirees of an important required minimum distribution (RMD) deadline that is just around the corner.
By Kelley R. Taylor • Published
-
Pink Tax: What Does Price Discrimination Cost Women?
Women's History month is a good time to revisit the “pink tax”—a form of price discrimination that’s banned in many states but costs women millions of dollars each year.
By Kelley R. Taylor • Published
-
Biden Wants a Wealth Tax: Should Billionaires Pay More?
Debate over how much tax billionaires and millionaires should pay is heating up given the wealth in the Biden budget.
By Kelley R. Taylor • Last updated