Taxpayers in Tennessee can request a filing extension to October 15, but tax payments are still due by the original April 15 deadline. Some Tennessee residents affected by Winter Storm Fern qualify for an automatic tax filing and payment extension to May 22, affecting residents in 23 counties. The extension does not apply to payments owed. The IRS will waive fees for copies of previously filed tax returns for those affected by the disaster. Taxpayers in federally declared disaster areas can claim disaster-related losses on their federal return for either the year of the disaster or the prior year. Tax refunds can be found on the IRS website. There is no penalty for filing late, but the IRS encourages taxpayers to file as soon as possible possible refund requests.