Georgia Grants Hurricane Michael Tax Amnesty

For Hurricane Michael victims, the Georgia DOR grants amnesty for taxes not administered by the IRS, like sales and use tax.

Georgia Counties Affected

The amnesty applies to taxpayers affected by the hurricane in the following Georgia counties declared part of the disaster area: Baker, Bleckley, Burke, Calhoun, Colquitt, Crisp, Decatur, Dodge, Dooly, Dougherty, Early, Emanuel, Grady, Houston, Jefferson, Jenkins, Johnson, Laurens, Lee, Macon, Miller, Mitchell, Pulaski, Seminole, Sumter, Terrell, Thomas, Treutlen, Turner, Wilcox, and Worth.

Taxpayers in counties added to the disaster area later automatically receive the amnesty. Information on what Georgia counties are included in the disaster area can be found at irs.gov/newsroom/help-for-victims-of-hurricane-michael.

Qualifying Taxpayers

The amnesty is offered to the following Georgia taxpayers:

– people living in the specified counties, if affected by the disaster;

– businesses whose principal place of business is in a specified county, if affected by the disaster;

– taxpayers not in the disaster area but whose records are in the disaster area;

– relief workers affiliated with recognized government or philanthropic organizations helping in relief activities in the disaster area; and

– people visiting the disaster area who were injured or killed by the disaster.

Deadlines Affected

The amnesty applies to return filing, tax payment, and other time-sensitive acts specified by the IRS. It applies to:

– original or extended due dates occurring on or after October 9, 2018, and before Feb. 28, 2019;

– monthly sales tax returns originally due in the months of October 2018 through February 2019;

– quarterly sales tax returns due in October 2018 and January 2019; and

– annual sales tax returns due in January 2019.

Taxpayers who had an extension to file their 2017 return that was set to expire on October 15, 2018, now have until February 28, 2019, to file. However, the payments associated with these extensions are not eligible for the amnesty.

Excluded Relief

The amnesty does not apply to:

– International Fuel Tax Agreement interest,

– scheduled payments resulting from a taxpayer entering an Installment Payment Agreement, or

– payments under a 2017 return extension due to expire on October 15, 2018.

Paper Return Filers

If an affected taxpayer files paper returns, they should write “2018 Hurricane Michael” across the top of any forms submitted to the DOR.

Questions

Taxpayers should call the DOR at (877) 423-6711 if they:

– need assistance,

– have questions, or

– are assessed a penalty and believe they are entitled to the amnesty.

Department of Revenue Extends Relief to Victims of Hurricane Michael, Georgia Department of Revenue, October 12, 2018, ¶201-222

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AUTHOR

CCHTaxGroup

All stories by: CCHTaxGroup