Tuesday is April 15, or Tax Day for most individuals and businesses.
But in Georgia, there’s been an extension granted to file certain state and federal income tax returns.
The Georgia Department of Revenue granted the extension in the wake of Hurricane Helene last fall.
In October, the state set a new deadline of Thursday, May 1, following an emergency declaration in all 159 counties of Georgia by the Federal Emergency Management Agency.
The highlights of the extension, as GDOR announced it at the time:
The May 1, 2025, extension date applies to individuals and businesses that have a 2024 income tax return normally due during March or April 2025; calendar year corporations whose 2023 extensions run out on October 15, 2024; quarterly estimated income tax payments due on January 15 and April 15, 2025; and quarterly payroll tax returns normally due on October 31, 2024, January 31, 2025, and April 30, 2025.
Affected taxpayers who had a valid extension until October 15, 2024, to file their 2023 income tax return will now have until May 1, 2025, to file their return. Because income tax payments related to these 2023 returns were due on April 15, 2024, however, those payments are not eligible for this relief.
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.
More details here.
Likewise, the Internal Revenue Service granted an extension to May 1 in Georgia for certain individual and business tax returns.
All returns must be received or postmarked by May 1 to be considered filed in time to avoid late penalties.
Georgia is one of nine states with tax extensions, due to FEMA emergency declarations. All taxpayers in Alabama, Florida, North Carolina, and South Carolina also have until May 1, while taxpayers in certain locations in Alaska, New Mexico, Tennessee and Virginia also have an extra two weeks to file.
In Los Angeles, where wildfires destroyed thousands of home this winter, taxpayers will have until October to file their returns.
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