November 25, 2020

Georgia DOR extends additional tax deadlines

(Atlanta, GA) — The Georgia Department of Revenue (DOR) announced today that additional tax deadlines have been extended in conformance with the U.S. Treasury Department and Internal Revenue Service (IRS).

Estimated Payments

As announced a few weeks ago, the state estimated income tax payments due on April 15, 2020, were extended to July 15, 2020. As of today, the state estimated income tax payments due on June 15, 2020, have also been extended to July 15, 2020 (as well as any other estimated income tax payment due after April 15, 2020, and before July 15, 2020).

Additional Filers

Any income tax return and payment due after April 15, 2020, and before July 15, 2020, is now due on July 15, 2020. This extension adds additional corporate filers, as well as other fiscal year income tax filers, to the relief announced in March.

Refund Claims for Previous Tax Years

Additionally, the statute of limitations to file a refund claim for a previous tax year has been extended to July 15, 2020, for refund claims that would have expired from April 15, 2020, and before July 15, 2020. Per state law, taxpayers have three years to amend an original return and this extension provides a few months of additional relief for taxpayers planning to amend their 2016 income tax returns.

Extension for Time Sensitive Department Actions

Finally, mirroring the IRS, a 30-day extension has been given to DOR to perform certain time sensitive actions if the last date for the performance of the action is on or after April 15, 2020, and before July 15, 2020. This includes actions regarding taxpayers who are under audit or examination, those who have filed a protest or appeal, or those who filed a refund claim for a previous tax year as provided in O.C.G.A. 48-2-49(e).

Just like the deadline extension announced in March, taxpayers are automatically eligible for this relief and do not need to file any additional paperwork with the Department.

In accordance with state law, the Revenue Commissioner may extend these deadlines since there has been a presidentially declared disaster.

As a reminder, no extension has been provided for the filing, payment, or deposit of any other type of state tax (including employee withholding and sales tax) or for the filing of any state information returns.

For more information, please visit the Department’s Coronavirus Tax Relief FAQs page.

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