Tennessee DOR Extends Franchise, Excise Tax Deadlines for Winter Storm Fern Disaster Areas

The Tennessee Department of Revenue (DOR) has issued a notice extending franchise and excise tax filing and payment deadlines to May 22, 2026, for taxpayers located in federally declared disaster areas affected by Winter Storm Fern. The extension applies to returns and payments, including quarterly estimated payments, originally due on or after Jan. 22, for taxpayers in designated counties. The department will automatically apply the extension to affected taxpayers with a primary location in the disaster area, and penalties and interest will be waived for returns filed and payments made by the extended due date. [Tenn. Dep’t of Revenue, Notice ...