ATLANTA — Georgia's Department of Revenue is extending some tax deadlines in the wake of Hurricane Helene devastating parts of the state.
The DOR announced on Thursday a main extension for the 2025 filing period -- eligible individuals and businesses who would normally have to file by March or April 2025 will now have until May 1, 2025. Additionally, eligible taxpayers with an extension to file through October this year will now also have until May 1, 2025.
Several other deadlines were also extended to May 1:
- Corporations with 2023 filing extensions that were set to run out on October 15, 2024
- Quarterly estimated income tax payments due on January 15 and April 15 ,2025
- Quarterly payroll tax returns due on October 31, 2024; January 31,2025; and April 30, 2025
Also, people who already had an extension until February 3, 2025 because of Hurricane Debby will now also have the May 1, 2025 extension.
People who owed tax on their 2023 returns are not eligible for the extensions because those payments were already due on a normal deadline back in April.
What to do
The Department of Revenue said:
Affected taxpayers filing paper returns should write “Hurricane Helene” across the top of any forms submitted to the Department. The relief also applies to relief workers affiliated with a recognized government or philanthropic organization assisting in relief activities in the covered disaster area.
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.
Additional tax extension information
The Department of Revenue said:
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 Sept. 24, 2024, and before October 9, 2024, will be abated as long as the tax deposits are made by October 9, 2024. 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 Department is also extending limited relief for sales and use tax, excise tax, and other miscellaneous taxes. The relief includes quarterly and monthly returns and payments originally due in the month of October 2024 (e.g., September 2024 sales and use tax returns due October 21, 2024). These returns and payments are now due on Wednesday, November 20, 2024.
The sales and excise tax relief applies for businesses whose principal place of business is located in the following counties under FEMA’s Disaster Declaration or taxpayers not in the covered disaster area, but whose records necessary to meet a covered deadline are in the covered areas: Appling, Atkinson, Bacon, Ben Hill, Berrien, Brooks, Bulloch, Burke, Candler, Chatham, Clinch, Coffee, Colquitt, Columbia, Cook, Echols, Emanuel, Evans, Glascock, Irwin, Jeff Davis, Jefferson, Jenkins, Johnson, Lanier, Laurens, Liberty, Lincoln, Lowndes, McDuffie, Montgomery, Pierce, Richmond, Screven, Tattnall, Telfair, Toombs, Treutlen, Ware, Washington, and Wheeler. If additional counties receive a FEMA Disaster Declaration, then businesses in that county will also receive this tax relief.