The IRS has expanded hurricane relief to include many counties in Georgia. Altogether, the IRS has now extended the deadlines for most income tax returns, income tax payments and other time-sensitive actions for taxpayers in counties across much of South Carolina, Georgia and Florida due to the impact of Hurricane Idalia.
The relief applies to deadlines that fall on or after Aug. 27, 2023, and before Feb. 15, 2024, for Florida victims, deadlines that fall on or after Aug. 29, 2023, and before Feb. 15, 2024, for South Carolina victims, and deadlines that fall on or after Aug. 30, 2023, and before Feb. 15, 2024, for Georgia victims. The deadlines in all cases are postponed until Feb. 15. The extended deadlines apply to all time-sensitive actions listed in Section 7508A, Treas. Reg. Sec. 301.7508A-1(c)(1) and Rev. Proc. 2018-58. This includes but is not limited to:
- Partnership and S corporation extended returns due Sept. 15
- Individual extended tax returns due Oct. 16
- Corporate extended returns due on Oct. 16
- Tax-exempt extended returns due Nov. 15
- Quarterly estimated income tax payments due on Sept. 15 and Jan. 16
- Quarterly payroll and excise tax returns normally due on Oct. 31 and Jan. 31
The IRS will also waive failure-to-deposit penalties for Florida victims for federal payroll and excise tax deposits due on or after Aug. 27, 2023, and before Sept. 11, 2023, as long as the deposits were made by Sept. 11. Those dates are Aug. 29 and Sept. 13 for South Carolina victims and Aug. 30 and Sept. 14 for Georgia victims.
The IRS relief applies to taxpayers who reside in or have a principal place of business in a designated county in either state, and taxpayers whose books, records or tax professionals are located in a designated county. Relief workers also qualify.
All counties in South Carolina are included in relief. As of Sept. 21, designated counties in Georgia include: Appling, Atkinson, Bacon, Berrien, Brantley, Brooks, Bulloch, Camden, Candler, Charlton, Clinch, Coffee, Colquitt, Cook, Echols, Emanuel, Glynn, Jeff Davis, Jenkins, Lanier, Lowndes, Pierce, Screven, Tattnall, Thomas, Tift, Ware and Wayne counties. As of Sept. 21, designated counties in Florida include: Alachua, Baker, Bay, Bradford, Brevard, Calhoun, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hardee, Hernando, Hillsborough, Jefferson, Lafayette, Lake, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Nassau, Orange, Osceola, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns, Sumter, Suwannee, Taylor, Union, Volusia and Wakulla counties in Florida.
Other counties may be added as FEMA assesses damages. Check the IRS disaster page for the latest list of localities.
The IRS automatically identifies taxpayers located in covered disaster areas and applies the administrative relief. Taxpayers with a residence or a principal place of business outside the affected area but with records in the affected area that are necessary to meet a deadline occurring within the postponement period must call the IRS disaster hotline at (866) 562-5227 to get relief.
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