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Extended Filing Deadlines for Taxpayers in 55 Georgia Counties Affected by Hurricane Debby

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    If you live or have a business in one of the Georgia counties impacted by Hurricane Debby, make a note of February 3, 2025. This is the extended deadline set by both the Georgia Department of Revenue (DOR) and the IRS for certain state and federal tax filings and payments. The relief also applies to taxpayers whose records are located in the affected disaster area, even if they do not live there. 

    Who Is Eligible?

    The extended deadlines apply to taxpayers in the following 55 Georgia Counties (in alphabetical order):

    Appling, Atkinson 
    Bacon, Ben Hill, Berrien, Brantley, Brooks, Bryan, Bulloch, Burke 
    Camden, Candler, Charlton, Chatham, Clinch, Coffee, Colquitt, Cook, Crisp 
    Decatur, Dodge 
    Echols, Effingham, Emanuel, Evans 
    Glynn, Grady 
    Irwin 
    Jeff Davis, Jefferson, Jenkins, Johnson 
    Lanier, Laurens, Liberty, Long, Lowndes 
    McIntosh, Mitchell, Montgomery 
    Pierce 
    Richmond 
    Screven 
    Tattnall, Telfair, Thomas, Tift, Toombs, Treutlen, Turner 
    Ware, Wayne, Wheeler, Wilcox, Worth 

    Extended Deadlines for Georgia Tax Returns

    If you’re affected, the new deadline gives you more time to file income tax returns. For example, taxpayers who had a valid extension to file their 2023 returns by October 16, 2024, now have until February 3, 2025. However, this extension does not cover overdue tax payments related to these 2023 returns, which were due by April 18, 2024. 

    Other filings also extended to February 3, 2025, include: 

    • Estimated tax payments due on September 16, 2024, and January 16, 2025.
    • Quarterly payroll and excise tax returns due on October 31, 2024, and January 31, 2025.
    • Calendar-year partnerships and S corporations whose 2023 extensions expire on September 16, 2024.
    • Calendar-year corporations whose 2023 extensions expire on October 16, 2024.
    • Tax-exempt organizations whose extensions expire on November 15, 2024.

    W-2 and 1099s Not Included

    The extended deadlines for filing and payments do not apply to information returns in the W-2 and 1099 series. Extensions also do not apply to Form 1042-S, Foreign Persons U.S. Source Income Subject to Withholding, or to employment and excise tax deposits. 

    Sales and Use Tax Relief

    The extended deadline also includes return filing, tax payment and other time-sensitive acts related to other Georgia tax types such as Georgia sales and use tax. The relief includes monthly sales tax returns and payments originally due in the months of September 2024 through January 2025. It also includes quarterly sales tax returns and payments due on October 20, 2024, and January 22, 2025, as well as annual sales tax returns due on January 22, 2025. These sales tax returns also will be due by February 3, 2025. 

    Affected taxpayers filing paper returns should write: “Hurricane Debby” across the top of any forms submitted to the DOR.  

    Federal Tax Filing Extensions

    The IRS also announced similar relief for individuals and businesses in Georgia that were “affected by severe storms and flooding that began on Aug. 4, 2024” – Hurricane Debby. The IRS is using the same deadline as the State of Georgia, February 3, 2025, to file various federal individual and business tax returns and make tax payments. 

    Key federal filings included: 

    • Individuals who had a valid extension to file their 2023 return on Oct. 15, 2024. The IRS noted, however, that because tax payments related to these 2023 returns were due on April 15, 2024, those payments are not eligible for this relief. 
    • Businesses with an original or extended due date including calendar-year partnerships and S corporations whose 2023 extensions run out on Sept. 16, 2024, and calendar-year corporations whose 2023 extensions run out on Oct. 15, 2024. 
    • Trust and estate returns with either an original or extended due date occurring on or after Aug. 4, 2024, and before Feb. 3, 2025. 
    • Form 5500 series returns of employee benefit plans that were required to be filed on or after Aug. 4, 2024, and before Feb. 3, 2025. 

    The February 3, 2025, deadline also applies to any payment normally due during this period, including: 

    • Quarterly estimated tax payments due on Sept. 16, 2024, and Jan. 5, 2025  
    • Quarterly payroll and excise tax returns are normally due on Oct. 31, 2024, and Jan. 15, 2025  

    Filings Not Covered

    The postponement of time to file and pay does not apply to information returns in the W-2, 1094, 1095, 1097, 1098 or 1099 series; to Forms 1042-S, 3921, 3922 or 8027; or to employment and excise tax deposits. (Click here to look up these form numbers.) 

    The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. Affected taxpayers who reside or have a business located outside the covered disaster area who may be covered should call the IRS disaster hotline at 866-562-5227 to request this tax relief.  

    Special Rules for Retirement Withdrawals

    Taxpayers in affected disaster areas also may be eligible to take a special disaster distribution that would not be subject to the additional 10% early distribution tax. This rule, which applies to taxpayers who participate in a retirement plan or individual retirement arrangement (IRA), also allows the taxpayer to spread the income over three years.  

    Need Assistance? 

    If you live in these areas of Georgia, contact your Frazier & Deeter tax adviser to find out if you are eligible for relief. If you get a notice from the Georgia DOR or IRS with late filing penalties and live in these areas, the notice may be incorrect, and your tax adviser can assist you with eligibility questions.

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