DOR Extends Relief to Victims of Hurricane Harvey

September 5, 2017


The Georgia Department of Revenue is providing tax relief to the victims of Hurricane Harvey that took place beginning on Aug. 23, 2017 in parts of Texas. This announcement coincides with the relief announcement issued by the Internal Revenue Service. The Department is postponing until January 31, 2018, certain deadlines for individuals who reside, and businesses whose principal place of business is located, in the disaster area but the person or business must have
been affected by the disaster. The postponement applies to return filing, tax payment, and other time-sensitive acts as specified in the Internal Revenue Service relief that have either an original or extended due date occurring on or after Aug. 23, 2017 and before Jan. 31, 2018.

This includes taxpayers who had a valid extension to file their 2016 return that was due to run out on Oct. 16, 2017. It also includes the quarterly estimated income tax payments originally due on Sept. 15, 2017 and Jan. 16, 2018, and the quarterly payroll and excise tax returns normally due on Oct. 31, 2017. 

Unless an act is specifically listed in Rev. Proc. 2007-56, the postponement of time to file and pay does not apply to information returns in the W-2 and 1099 series, or to Form 1042-S. However, penalties on deposits due on or after Aug. 23, 2017, and before Sept. 7, 2017, will be abated as long as the tax deposits were made by Sept. 7, 2017. 

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 does not apply to International Fuel Tax Agreement interest. This includes monthly sales tax returns originally due September 20, 2017, October 20, 2017, November 20, 2017, December 20, 2017 and January 22, 2018. It also includes quarterly sales tax returns due October 20, 2017 and
January 22, 2018, as well as annual sales tax returns due January 22, 2018.

Taxpayers who reside in or have a business located in counties as specified by the IRS will qualify for the relief. If additional areas are identified by the IRS, relief is also provided to those areas. Affected taxpayers filing paper returns should write: "2017 Texas, Hurricane Harvey" 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 aforementioned relief, needs assistance, or has questions should contact DOR Headquarters in Atlanta at 1-877- 423-6711.

A complete copy of the IRS press releases can be accessed on the Internet here: www.irs.gov.