The IRS announced relief for victims of the tornadoes, severe storms, and flooding that took place in parts of Mississippi, Tennessee, and South Carolina in IR-2020-126. Affected individuals and businesses will have until October 15, 2020, to file various individual and business tax returns and make tax payments. Among other things, this also means that affected taxpayers will have until October 15, 2020 to make 2019 IRA contributions.