Following direction from Governor Brian P. Kemp, the Department of Revenue today announced that certain return and payment deadlines for taxpayers have been extended to February 15, 2024, for Georgians impacted by Hurricane Idalia in the following counties: Appling, Atkinson, Bacon, Berrien, Brantley, Brooks, Bulloch, Camden, Candler, Charlton, Clinch, Coffee, Colquitt, Cook, Echols, Emanuel, Glynn, Jeff Davis, Jenkins, Lanier, Lowndes, Pierce, Screven, Tattnall, Thomas, Tift, Ware and Wayne.
“As we continue to seek out ways to help those impacted by Hurricane Idalia, individuals who reside in and businesses whose records required for tax compliance are located in the disaster area will receive the extended deadline,” said State Revenue Commissioner Frank O’Connell. “The extension applies to return filing and other time-sensitive acts as specified by the Internal Revenue Service (IRS). We continue to pray for all those impacted by this storm and encourage Georgians to follow the guidance of Governor Kemp and the Georgia Emergency Management Agency.”
Affected taxpayers who had a valid extension until October 16, 2023, to file their 2022 return will now have until February 15, 2024, to file their return. Because tax payments related to these 2022 returns were due on April 18, 2023, however, those overdue payments are not eligible for this relief.
The February 15, 2024 extension date also applies to quarterly estimated income tax payments due on September 15, 2023, and January 16, 2024; quarterly payroll and excise tax returns due on October 31, 2023, and January 31, 2024; calendar-year partnerships and S corporations whose 2022 extensions expire on September 15, 2023; calendar-year corporations whose 2022 extensions run out on October 16, 2023; and calendar-year tax-exempt organizations whose extensions expire on November 15, 2023.
The extended deadlines for filing and payments do 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 August 30, 2023, and before September 15, 2023, will be abated as long as the tax deposits were made by September 15, 2023. It also does not apply to International Fuel Tax Agreement Interest or 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 extended deadline also includes return filing, tax payment, and other time-sensitive acts related to Georgia tax types such as Georgia sales and use tax. The relief includes monthly sales tax returns and payments originally due in the months of September 2023 through January 2024. It also includes quarterly sales tax returns and payments due on October 20, 2023, and January 22, 2024, as well as annual sales tax returns due on January 22, 2024. These sales tax returns also will be due by February 15, 2024.
Affected taxpayers filing paper returns should write: “Hurricane Idalia” 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.
Earlier this week, the IRS extended similar tax relief to those impacted by Idalia in Georgia. A copy of their press release can be accessed here.