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 or after April 15, 2020 and before July 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 or after April 15, 2020 and before July 15, 2020?

    Yes, Georgia estimated income tax payments due on or after April 15, 2020 and before July 15, 2020 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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  • I filed my 2019 Individual Income tax return with a balance due to be withdrawn and want to change my payment date, can this be done?

    You may call 877-423-6711 to have your scheduled payment cancelled. 

    You will have to initiate a separate payment either through GTC, check or credit card on or before the July 15, 2020 due date, to avoid late pay penalty and interest.

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

    Yes.  It also applies to initial net worth tax returns due on or after April 15, 2020 and before July 15, 2020.

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

    Yes, if your state income tax return for your fiscal year ending during 2019 is due on or after April 15, 2020 and before July 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 affected state income tax return 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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  • If my employees are working from home due to the Corona Virus pandemic, does that modify my company’s nexus determination or the amount of my employee’s Georgia wages and therefore my company’s Georgia income tax withholding obligation?

    In response to the remote work requirements associated with the Corona Virus pandemic, the Department will not use someone's relocation, that is the direct result of temporary remote work requirements arising from and during the Corona Virus pandemic, as the basis for establishing Georgia nexus or for exceeding the protections provided by P.L. 86-272 for the employer of the temporarily relocated employee.  Also, if the employee is temporarily working in Georgia, wages earned during this time period would not be considered Georgia income and therefore the company is not required to withhold Georgia income tax.

    The temporary protections provided under this guidance will extend for periods of time where:

    1. There is an official work from home order issued by an applicable federal, state or local government unit, or
    2. Pursuant to the order of a physician in relation to the COVID-19 outbreak or due to an actual diagnosis of COVID-19, the employee is working at home.  Additionally, the subsequent 14 days are included in the time period to allow for a return to normal work locations.

    Also:

    1. If the person remains in Georgia after the temporary remote work requirement has ended (whether voluntarily or if required by the employer), the normal rules for determining nexus, the employee’s wages, and the employer’s income tax withholding obligation will apply.  As such once the temporary work requirement ends, the company would have nexus.  Also withholding on the employee starts since the employee will be subject to income taxation from the time the temporary work requirement has ended.
    2. A company may not assert that solely having a temporarily relocated employee in Georgia, under the circumstances described above, creates nexus for the company or exceeds the protections of P.L. 86-272 for the company. 
    3. Wages paid to a nonresident employee that normally works in Georgia but that is temporarily working in another state, under the “temporary protections” circumstances described above, would be considered Georgia wages and the employer should continue to withhold Georgia income taxes. 
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  • For purposes of computing Georgia income does Georgia follow any provisions of the CARES Act?

    Not currently.  The Cares Act as well as the 2019 Federal changes must be considered for adoption by the Georgia General Assembly.  The current legislative session was put on hold due to the Corona Virus and no action has yet been completed. 

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  • Has the April 15, 2020 deadline for making a deductible contribution to Georgia's 529 Plan (Path2College 529 Plan) been extended to July 15, 2020?

    Yes.  As such a contribution made by July 15, 2020 may be deducted on an individual's 2019 Georgia income tax return, subject to the normal dollar, etc. limitations.

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  • Does this also provide the Department additional time to perform time sensitive acts (assess, etc.) in the same manner as the Internal Revenue Service.

    Yes, a 30-day postponement is being granted for the Department to perform certain time sensitive acts if the last date for the performance of the action is on or after April 15, 2020 and before July 15, 2020.  This includes persons that are under audit or examination, those who have filed a protest or appeal, or those who filed a refund claim as provided in Georgia Code Section 48-2-49(e).  As a result of the postponement of the time to perform time-sensitive actions, the 30-day period following the last date for the performance of time-sensitive actions will be disregarded in determining whether the performance of those actions is timely.

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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 income tax return (for example a 2016 return that was originally due on April 15, 2017)?

    Yes.  Any statute of limitations relating to claiming prior year income tax refunds or credits that would have expired from April 15, 2020 and before July 15, 2020 is now extended to July 15, 2020.

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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 June 14, 2020 have been extended through June 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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  • What costs incurred during the COVID-19 shutdown qualify for the Film Tax Credit?

    Costs incurred during the COVID-19 shutdown qualify as provided below but: 1) only if they are due to the COVID-19 shutdown; 2) only to the extent they are not reimbursed by insurance, the federal government, or otherwise; and 3) only if the production continues filming in Georgia.  Also, costs are subject to the normal regulatory requirements regarding being incurred in Georgia, etc.

    1. Cost for storage of sets and stage holding costs qualify.

    2. Hotels, per-diems, allowances, and airfare during the shutdown do not qualify for cast/crew members that are not performing ongoing production activities. However, cast/crew are allowed reasonable transportation costs from Georgia and back to Georgia.

    3. To the extent not otherwise disqualified, if the person is working at home or another location due to COVID-19 (both the home or the location would have to be in Georgia) and this activity would normally be performed at the Georgia production site, then the “at the production site” rules would apply.  However, rent or other reimbursements to employees/crew for use of non-commercial spaces does not qualify. 

    4.  Compassion/suspension payments and other costs are not directly used in a qualified production activity and hence do not qualify.

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  • If cast and crew are required to quarantine in Georgia after travel to the state, will this compensation and their accommodations be qualified direct production expenditures?

    No.  Currently there is not a mandate to quarantine for Georgia.  If one is imposed, the Department will revisit this issue. 

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  • What post-COVID-19 costs (costs incurred once the production company returns to Georgia) qualify for the Film Tax Credit?

    Costs incurred to adhere to federal/state/local COVID 19 guidelines qualify as provided below but only to the extent they are not paid or reimbursed by insurance, the federal government, or otherwise.  DOR comments below are limited to those costs incurred pertaining to COVID-19.  If the costs otherwise qualify, they would be allowed by the normal rules.  Also, any allowance specified below is limited to reasonable costs that would be incurred and would be based on actual costs incurred by the production or by related parties (as a pass-through cost only - no markup on related party expenses).  The costs continue to be subject to the normal regulatory requirements for qualified expenditures being incurred in Georgia and supplied by qualified Georgia vendors when required.

     Note: Italicized font provides what is allowed and to what extent.

    Line Item

    COVID Cost Category

    Misc. Cast Costs

    Additional Drivers & Trailers for Social Distancing - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines. Rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Misc. Cast Travel

    Talent Charter Flights - Allowed subject to normal limits on transportation to/from place of residence.

    Virtual/Remote Work

    Increased costs for virtual/remote work, including remote schooling/instruction for minor actors -  To the extent not otherwise disqualified, if the person is performing qualified production activities in Georgia at home or another location due to COVID-19 guidelines (both the home or the location would have to be in Georgia) and this activity would normally be performed at the Georgia production site, then the “at the production site” rules would apply if not reimbursed by insurance or otherwise. However, rent or other reimbursements to employees/crew for use of non-commercial spaces does not qualify.

     

    Cast Purchases

    PPE/Hand Sanitizer/Cleaning Supplies - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines.

    Supporting Cast Rentals

    Additional Drivers & Trailers for Social Distancing - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines. Rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Stunt Rentals

    Additional Drivers & Trailers for Social Distancing - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines. Rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Lodging and meals for Local Crew/Cast

    Lodging and meals for Local Crew/Cast to the extent that the production is requiring a “bubble” where cast and crew  (including local cast and crew) are required to stay in a defined location to limit transmission of COVID-19 - Allowed subject to the normal limits on lodging and meals (per diem rates, etc.). 

    Set Production Assistants

    Additional Production Assistants for Set Safety - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines.

    Wellness Labor

    Wellness Supervisor/Assistant Director and Production Assistants - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines, however, non-wardrobe/costume laundry, recreation and physical activities are not qualified costs.

    Set Construction

    Construction: Additional tools to reduce sharing/cleaning - Allowed but rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Make-Up and Hair/Wardrobe

    Additional Cleaning & Storage Bags/Make up Supplies - Allowed only as the costs relate to what is required for COVID-19.

    Video

    Additional Video Village Utility for 2nd Video Village - Allowed but rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Craft Service/ Craft Service Purchases

    Additional Craft Stations/Labor - Allowed only as the costs relate to what is required for COVID-19.

    Transportation

    Additional Drivers, Make Up Trucks & Vans for Social Distancing - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines. Rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Catering Crew/ Catered Meals

    Catering/Labor Compliance & Pre-packing - Allowed subject to the normal limits on meals.

    Cleaning/Trash Removal

    In House Cleaning Staff, Offices, Stages, Circus, including costs for any necessary bio-hazard receptacles and pickup - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines. Rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Other Location Expenses

    PPE/Hand Sanitizer/Cleaning Supplies - Allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines.

    Unit/Stage Expenses

    Additional holding facilities, hand wash stations, Ventilation filtration, sanitizing and bio-cleaning solutions - Allowed but rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Computer Purchases/ Software

    New Technology: Control Tracking, Virtual Starts, Teleworking technology – editing/finishing - Allowed but rules regarding assets with a useful life of more than one year would apply if the asset has a useful life of more than one year.

    Insurance & Medical Exams

    Health & Safety Managers - Health and safety managers are allowed only as the costs relate to what is required to adhere to federal/state/local COVID-19 guidelines.

    Legal:  Production

    Legal/Admin: Policies/Compliance Training - Category is too broad to opine.

    Covid-19 Exams, Supplies & Testing as required 

    The following are allowed but are limited to reasonable fees and would not include any upfront implementation fee and would only qualify to the extent they are not paid or reimbursed by insurance, the federal government, or otherwise:

    • Physician costs to order tests
    • Nurse costs to administer the tests
    • Testing kits
    • Costs to process tests
    • Shipping costs
    • Costs to inform participants about negative and positive results

     

       
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