Disaster Relief for the State of Georgia
Hurricane Irma victims in the entire state of Georgia now have until January 31, 2018 to file certain individual and business tax returns. This includes an additional filing extension for taxpayers with valid extensions that would run out on October 16 and businesses with extensions that ran out on September 15th. This relief is like that granted to Irma victims throughout Florida and in parts of Puerto Rico and the Virgin Islands, and Harvey victims in some Texas counties.
This relief also includes the September 15th, 2017 and the January 16, 2018 deadlines for making quarterly estimated tax payments. For individual tax filers, it also includes 2016 income tax returns that received a tax-filing extension until October 16, 2017. However, because tax payments related to these 2016 returns were originally due on April 18, 2017, those payments are not eligible for this relief.
Taxpayers with an IRS address of record located in the disaster areas do not need to contact the IRS to get this relief. The IRS automatically provides filing and penalty relief to those taxpayers. In addition, the IRS will work with any taxpayer who lives outside the disaster area, but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. This also includes workers assisting the relief efforts who are affiliated with a recognized government or philanthropic organization.