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.
Information has come out of Governor Greg Abbott’s office about tax relief for victims of Hurricane Harvey and for first responders working in the affected counties.
Business tax return filing extensions:
The Texas Comptroller of Accounts may grant an extension of up to 90 days to a business
affected by a declared disaster. The comptroller manages requests on a case-by-case basis.
Taxpayers may call the tax assistance line at 800-252-5555 to request an extension or to obtain
Texas is granting state and local hotel occupancy tax waivers for evacuees and relief workers.
The waiver period runs from August 23rd and September 6th, 2017. The waiver specifically
applies to individuals with a home address in a county mentioned in Gov. Abbott’s declared
disaster area and to relief workers who are within the confines of one of those counties.
Taxpayers who wish to file a claim for the waiver should present the hotel manager with Form
12-302, Texas Hotel Occupancy Tax Exemption Certificate. Taxpayers and relief workers should
mark the form box “Exempt by Other Federal or State Law” and should write “Hurricane
Harvey” anywhere on the form.
https://comptroller.texas.gov/taxes/hotel/forms/
Texas is also authorizing temporary exemptions from sales tax for purchases related to a declared
natural disaster. Labor service charges are exempt from the tax when the charges relate to:
●Repairing or restoring nonresidential real property;
●Repairing or restoring personal property (e.g., furniture);
●Cutting down damaged tree branches;
●Cutting up damaged trees.
Texas is also authorizing temporary exemptions from sales tax for purchases related to a declared