Coronavirus Tax Relief FAQs

  • What payments and returns does the extension to pay and file apply to?

    Georgia income tax payments and GA income tax returns due on April 15, 2020.

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  • How long is the extension to pay and file?

    The extension is until July 15, 2020.

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  • Does the extension also apply to Georgia estimated income tax payments due on April 15, 2020 for the taxpayer’s 2020 taxable year?

    Yes, Georgia estimated income tax payments due on April 15, 2020 for the taxpayer’s 2020 tax year are also extended to July 15, 2020.

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  • Do taxpayers need to file any additional forms or call the Department to qualify for this automatic tax filing and payment relief?

    No.

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  • Does the extension apply to the net worth tax that is included on applicable income tax returns?

    Yes.

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  • Does the extension apply if I am a fiscal year filer and my state income tax return is due on April 15, 2020?

    Yes, if your state income tax return for your fiscal year ending during 2019 is due on April 15, 2020, your due date is postponed to July 15, 2020.  This would apply regardless of whether that is the original due date or the due date on extension.

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  • What if I am unable to file my state income tax return that would have been due on April 15, 2020 by July 15, 2020?

    You must request an extension by July 15, 2020.  If a federal extension is filed, Georgia will accept it and if one is not filed, Georgia Form IT-303 should be filed.  If you file an extension by July 15, 2020, your tax return will be due on the normal extended due date (not 3 months after the normal extended due date).  To avoid interest and penalties, by July 15, 2020 pay the tax you estimate as due with the appropriate Georgia form (corporations and those filing a composite return use Form IT-560C, individuals and fiduciaries use Form IT-560).

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  • Does the relief extend the statute of limitations to file a refund or to claim certain credits for a prior year (for example a 2016 return that was originally due on April 15, 2017)?

    No.

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  • Does the relief apply to the penalty for failing to pay estimated tax payments timely during 2019?

    No.

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  • Does the extension apply to Georgia sales tax collected?

    No.

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  • Does the extension apply to Georgia income tax withheld by businesses from their employees or to other amounts required to be withheld?

    No.

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  • Does the extension apply to other Georgia state taxes due?

    No.

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  • Are any other deadlines extended?

    In addition to the tax deadline extension, all vehicle registrations that expire between March 16, 2020 and May 14, 2020 have been extended through May 15, 2020. This extension applies to all annual registrations, including personal passenger vehicles, commercial vehicles, vehicles registered in the International Registration Plan (IRP), and Temporary Operating Permits (TOPs) issued at the time of a vehicle purchase. Registrations that expired before March 16, 2020 do not qualify for this extension. 

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