TSCPA News

Tax Deadline Extensions for Out-of-State Businesses Affected by Hurricane Michael and Florence

October 10, 2018

If you have clients affected by Hurricane Michael or Florence, you might be able to get a tax deadline extension for them. Out-of-state taxpayers affected by natural disasters may request a filing extension for their Tennessee tax returns. Tennessee law allows natural disaster victims located in federally declared disaster areas to request a filing extension for state tax returns. The Federal Emergency Management Agency (FEMA) provides information about disaster declarations on the FEMA website at www.fema.gov/disasters. The Department of Revenue will work with taxpayers to consider, on a case-by-case basis, the requests for relief from taxpayers who are unable to file tax returns, as required by law, because of the impact of hurricanes or other natural disasters.

Requests for extensions should include an explanation of why the extension is needed and the amount of time that is being requested for an extension. If possible, affected taxpayers should make requests for extensions before the original due date of the return. The taxpayers should submit the request in writing and include the business name and either the entity ID or Tennessee account number. The request should be emailed to revenue.support@tn.gov or mailed to: Tennessee Department of Revenue Taxpayer Services Division, 8th Floor 500 Deaderick St Nashville, TN 37242.  For more information, please read important notice #17-19, or contact our Taxpayer Services Division at 615-253-0600. You may also submit an online request for assistance by clicking the Revenue Help button on our website, www.tn.gov/revenue.