The Department is postponing until February 15, 2023 certain deadlines for taxpayers affected by the disaster, which are individuals who reside, and businesses whose records required for tax compliance are located, in the disaster area. The postponement applies to return filing, tax payment, and other time-sensitive acts as specified by the Internal Revenue Service.
Affected taxpayers who had a valid extension to file their 2021 return that was due to run out on October 17, 2022 will now have until February 15, 2023 to file their return. Because tax payments related to these 2021 returns were due on April 18, 2022, however, those payments are not eligible for this relief. The relief also includes the quarterly estimated income tax payments due on January 16, 2023, and the quarterly payroll and excise tax returns normally due on October 31, 2022 and on January 31, 2023.
The postponement of time to file and pay does not apply to information returns in the W-2 and 1099 series; or to Forms 1042-S; or to employment and excise tax deposits. However, penalties on deposits due on or after September 23, 2022 and before October 8, 2022, will be abated as long as the tax deposits are made by October 8, 2022.
The postponement also includes return filing, tax payment, and other time-sensitive acts related to Georgia tax types not administered by the IRS such as Georgia sales and use tax, but it does not apply to International Fuel Tax Agreement interest. The postponement also does not apply to scheduled payments which are the result of a taxpayer entering into an Installment Payment Agreement since those liabilities were due prior to the disaster relief. The relief includes monthly sales tax returns originally due in the months of October 2022 through January 2023. It also includes quarterly sales tax returns due in October 2022 and January 2023, as well as annual sales tax returns due in January 2023.
This relief will apply to eligible localities as listed in the IRS announcement, when available, at https://www.irs.gov/newsroom/tax-relief-in-disaster-situations . Taxpayers in localities added later to the disaster area, including those in other states, will automatically receive the same filing and payment relief.
Affected taxpayers filing paper returns should write: “2022 Hurricane Ian” across the top of any forms submitted to the Department. The relief also applies to taxpayers not in the disaster area but whose records are located in the disaster area. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in relief activities in the covered disaster area are eligible for the relief as well as any individual visiting the covered disaster area who was injured or killed as a result of the disaster.
Any taxpayer, whether filing paper or electronic returns, who is assessed a penalty and believes they did not receive due consideration regarding the relief, needs assistance, or has questions should contact DOR Headquarters at 1-877-423-6711.
A copy of the IRS press release can be accessed here: https://www.irs.gov/newsroom/irs-hurricane-ian-victims-in-the-carolinas-qualify-for-tax-relief-oct-17-deadline-other-dates-extended-to-feb-15