The US Internal Revenue Service (IRS) has issued IR-2025-49 (Arkansas) and IR-2025-47 (Tennessee) on 14 April 2025, announcing tax relief for individuals and businesses in Arkansas and Tennessee impacted by the severe storms, tornadoes, and flooding that began on 2 April 2025.
Affected taxpayers now have an extended deadline until 3 November 2025 to file various individual and business tax returns and make necessary tax payments.
Previously, Arkansas Governor Sarah Huckabee Sanders (R) signed an executive order on 20 March 2025 announcing tax filing and payment relief for individuals and businesses impacted by the severe thunderstorms and tornadoes that swept through the state on 14 March 2025.
Arkansas
The tax relief postpones various tax filing and payment deadlines that occurred from 2 April 2025 through 3 November 2025 (postponement period). As a result, affected individuals and businesses will have until 3 November 2025 to file returns and pay any taxes that were originally due during this period.
This means, for example, that the 3 November 2025 deadline will now apply to:
- Individual income tax returns and payments normally due on 15 April 2025.
- 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated tax payments normally due on 15 April, 16 June and 15 September 2025.
- Quarterly payroll and excise tax returns normally due on 30 April, 31 July, and 31 October 2025.
- Calendar-year corporation and fiduciary returns and payments normally due on 15 April 2025.
- Calendar-year tax-exempt organisation returns normally due on 15 May 2025.
In addition, penalties for failing to make payroll and excise tax deposits due on or after 2 April 2025 and before 17 April 2025 will be abated if the deposits are made by 17 April 2025.
Tennessee
The tax relief postpones various tax filing and payment deadlines that occurred from 2 April 2025, through 3 November 2025 (postponement period). As a result, affected individuals and businesses will have until 3 November 2025 to file returns and pay any taxes that were originally due during this period.
This means, for example, that the 3 November 2025 deadline will now apply to:
- Individual income tax returns and payments normally due on 15 April 2025.
- 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated tax payments normally due on 15 April, 16 June and 15 September, 2025.
- Quarterly payroll and excise tax returns normally due on 30 April, 31 July and 31 October 2025.
- Calendar year corporation and fiduciary returns and payments normally due on 15 April 2025.
- Calendar year tax-exempt organisation returns normally due on 15 May 2025.
In addition, penalties for failing to make payroll and excise tax deposits due on or after 2 April 2025 and before 17 April 2025 will be abated if the deposits are made by 17 April 2025.
