As a result of the severe storms, straight-line winds, tornadoes, and flooding that began on April 2, 2025, the Federal Emergency Management Agency issued a disaster declaration for the entire state of Tennessee.

The IRS extended various federal due dates to November 3, 2025, for taxpayers located in the disaster area.

Consistent with the IRS’s decision to extend federal due dates, the Department will approve, on a case-by-case basis, extension requests from affected taxpayers who are unable to file returns for Tennessee taxes because of the impact of the storms and flooding beginning on April 2.

For more information, read important notice #25-05.