The IRS has postponed filing and payment important date for Tennessee taxpayers affected by specific disasters or emergencies

When the IRS postpones tax important date, it means the agency has extended the date by which you must file your return and pay any taxes owed. These postponements are temporary relief measures tied to specific events — usually natural disasters, severe weather, or other emergencies that disrupt normal business operations across a region. Tennessee taxpayers affected by an IRS-declared postponement get extra time without penalty or interest charges for the delayed period.

The postponement applies to both filing important date and payment important date. If your return was due April 15, and the IRS postpones the important date by 60 days, you now have until mid-June to file and pay. The key difference from a regular extension is that postponement is automatic for people in the affected area — you do not have to request it separately, and the IRS will not charge you penalties or interest for the delay.

Key Takeaways

  • IRS postponements explore automatically to taxpayers in the declared disaster or emergency area; you do not need to request relief separately.
  • Both your filing important date and payment important date are extended by the same number of days, usually 60 days or longer depending on the event.
  • The IRS will not charge penalties or interest for the postponed period, but interest still accrues on unpaid tax balances after the new important date passes.
  • You can check whether your county is under a current postponement on the IRS disaster relief page or by contacting the IRS directly.
  • If you owe taxes, paying before the new important date avoids interest charges that would otherwise begin accruing when ready.

How to determine if a postponement applies to you

The IRS announces postponements on its official disaster relief page at irs.gov/newsroom/tax-relief-in-disaster-situations. The announcement lists the specific counties or regions affected and the new important date. You can search by state and county to confirm whether your area is included. If Tennessee has an active postponement, the IRS will name the counties covered — for example, "Davidson County" or "Shelby County" — rather than the entire state.

You can also contact the IRS directly at 866-562-5227 to confirm whether your location is under a postponement. Have your county name ready when you call. The IRS will tell you the new important date and whether it applies to your specific situation. If you live in a postponement area but filed and paid early, the postponement does not affect you — you have already met the original important date.

What the postponement covers and does not cover

A postponement extends both your filing important date and your payment important date by the same number of days. If the IRS postpones the important date by 60 days, you have 60 extra days to file your return and 60 extra days to pay any taxes you owe. Penalties and interest do not accrue during the postponed period — meaning the IRS will not charge you a failure-to-file penalty or a failure-to-pay penalty for the delay.

However, the postponement does not erase interest on unpaid taxes. If you owe $5,000 in federal income tax and the important date is postponed 60 days, you still owe the $5,000 plus interest that accrues from the original important date forward. The postponement straightforward gives you more time to pay without incurring additional penalties. Once the new important date passes, penalties and interest resume accruing on any remaining balance.

The postponement also does not cover state taxes. Tennessee has its own tax important date and relief procedures. If Tennessee has issued its own postponement, it will be announced separately by the Tennessee Department of Revenue. The federal postponement and any state postponement operate independently.

How postponements affect payment plans and installment agreements

If you have an existing payment plan or installment agreement with the IRS, a postponement may affect your scheduled payments. The IRS typically suspends collection activity during a postponement period, which means your regular installment payments may be paused. You should contact the IRS to confirm whether your specific payment arrangement is affected and when payments resume.

If you were planning to set up a payment plan because you cannot pay the full amount by the important date, the postponement gives you additional time to arrange that plan. You can still set up an installment agreement during the postponed period, and the new important date applies to the first payment under that agreement. The IRS offers short-term plans (120 days or fewer) and long-term plans (longer than 120 days) through its website at irs.gov/payments or by calling 800-829-1040.

What happens when the postponed important date arrives

When the new important date passes, the normal rules resume. Any unpaid taxes are subject to failure-to-pay penalties and interest. The failure-to-pay penalty is typically 0.5 percent of the unpaid tax per month, and interest accrues daily at a rate set quarterly by the IRS. If you cannot pay the full amount by the new important date, you should contact the IRS before that date to set up a payment plan rather than waiting until after the important date passes.

If you filed your return during the postponement period but did not pay, the IRS will send you a bill for the unpaid balance. The bill will show the amount owed, the new important date, and instructions for payment. You can pay online through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), by mail, or by setting up a payment plan.

Postponements versus extensions: the difference

A postponement is automatic relief issued by the IRS for a specific region affected by a disaster or emergency. You do not request it, and it applies to everyone in the affected area. An extension, by contrast, is something you request individually through Form 4868 (for individuals) or Form 7004 (for businesses). An extension gives you six additional months to file your return, but it does not extend your payment important date — taxes are still due on the original date, and interest accrues on any unpaid balance from that original date forward.

If a postponement is in effect for your area, you do not need to file Form 4868 to get the extra time. The postponement covers both filing and payment. However, if you need more time beyond the postponed important date, you can still file Form 4868 to request an additional extension.

How to pay during a postponement period

You can pay your taxes at any time, even during a postponement period. Paying early does not hurt you — it straightforward means you will not owe interest on the unpaid balance. The IRS accepts payments through several methods: IRS Direct Pay (irs.gov/payments), the Electronic Federal Tax Payment System (EFTPS), credit or debit card through an approved payment processor, or by mail with a check or money order.

If you are setting up a payment plan, you can do so online through the IRS website or by calling 800-829-1040. The IRS offers a short-term extension of up to 120 days at no cost, and a long-term installment agreement with a setup fee (usually $31 to $225 depending on how you set it up). During a postponement, the IRS may waive certain fees or offer modified terms, so it is worth asking when you contact them.

Frequently Asked Questions

Do I have to do anything to get the postponement benefit?

No. If you live in a county covered by the IRS postponement, the relief applies automatically. You do not file a form or contact the IRS to claim it. However, you should confirm that your county is actually listed in the postponement announcement, because not all of Tennessee may be covered.

Will the postponement affect my refund?

No. If you are due a refund, you can file your return and claim the refund at any time. The postponement extends your important date to file, but filing early does not hurt you. The IRS will process your refund according to its normal timeline, usually within 21 days of receiving your return.

What if I already paid my taxes before the postponement was announced?

The postponement does not affect you. You have already met the original important date, and the IRS will not refund the early payment. However, if you overpaid and are due a refund, you can claim that refund on an amended return or let it be applied to next year's taxes.

Does the postponement cover estimated tax payments?

Postponements typically cover income tax returns and regular tax payments, but rules for estimated tax payments vary. If you are self-employed or have income not subject to withholding, contact the IRS to confirm whether your estimated tax important date is also postponed.

Can I still file an extension if there is a postponement in effect?

Yes. A postponement and an extension are separate. If the postponement important date is not enough time for you, you can file Form 4868 to request an additional six-month extension. However, remember that an extension covers filing only, not payment — taxes are still due by the original important date unless a postponement is in effect.