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IRS, GA DOR extend tax filing deadlines for wildfire victims
Posted on May 20, 2026 at 15:47 PM
On May 8, the Georgia Department of Revenue (DOR) and the Internal Revenue Service (IRS) announced that certain return and payment deadlines for taxpayers have been extended for Georgians impacted by the Georgia Highway 82 Wildfire and the Pineland Road Wildfire in Clinch, Echols, and Brantley counties.
"We are leaving no stone unturned when it comes to helping those impacted by the unprecedented drought conditions that led to the South Georgia wildfires," said Georgia Gov. Brian Kemp.
“Our priority is making sure impacted Georgians have one less thing to worry about as they recover from these wildfires,” said State Revenue Commissioner David Burge. “These extensions provide additional time and flexibility for affected individuals and businesses to meet their tax obligations.”
On April 22, Kemp declared a State of Emergency for 91 counties, including Clinch, Echols, and Brantley, where exceptional drought conditions and ample dry fuel posed a significant threat to the general safety and welfare of our citizens. The return and payment extensions for taxpayers referenced in this release only apply to taxpayers in Clinch, Echols and Brantley.
The Internal Revenue Service announced tax relief for individuals and businesses in parts of Southeast Georgia that were affected by wildfires and straight-line winds that began on April 18, 2026. These taxpayers now have until Aug. 20, 2026, to file various federal individual and business tax returns and make tax payments.
Following the disaster declaration issued by the State of Georgia, individuals and households that reside or have a business in Clinch, Echols, and Brantley counties qualify for tax relief. The same relief will be available to any other counties added later to the disaster area. The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov.
The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after April 18, 2026, and before Aug. 20, 2026, are granted additional time to file. Affected individuals and businesses will have until Aug. 20, 2026, to file returns and pay any taxes that were originally due during this period.
According to the IRS, the Aug. 20 deadline applies to individual income tax returns and payments normally due on or after April 18. Penalties on payroll and excise tax deposits due on or after April 18 and before May 4, will be abated as long as the tax deposits were made by May 4, 2026.
The Aug. 20, 2026, deadline also applies to affected quarterly payroll and certain excise tax returns normally due on April 30, and July 31.
If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.
For state sales and use taxes, April sales and use tax returns and payments normally due May 20 have been extended to June 22. This extension also applies to monthly excise tax returns.
For income taxes, certain return and payment deadlines for taxpayers have been extended by up to 120 days. Specifically, affected taxpayers who had a valid extension on their individual or business income tax return until October 15 to file their 2025 return will now have until February 12, 2027, to file their return. Because tax payments related to these 2025 returns were due on April 15, 2026, however, those overdue payments are not eligible for this relief.
Additionally, the 120-day extension applies to (i) quarterly estimated income tax payments due on June 15, (now due Oct. 13); (ii) quarterly payroll returns due on June 30 (now due Oct. 28); (iii) calendar-year partnerships and S corporations whose 2025 extensions expire on Oct. 15, (now due Feb. 12, 2027); (iv) calendar-year corporations whose 2025 extensions expire on Nov. 16 (now due March 16, 2027); and (v) calendar-year tax-exempt organizations whose extensions expire on Nov. 16 (now due March 16, 2027).
The extended deadlines for filing and payments do not apply to information returns in the W-2 and 1099 series; or to Forms 1042-S; or to employment and excise tax deposits. It also does not apply to International Fuel Tax Agreement Interest or scheduled payments, which are the result of a taxpayer entering into an Installment Payment Agreement since those liabilities were due prior to the disaster relief.
Affected taxpayers filing paper returns should write: “Georgia Wildfires – Clinch, Echols, Brantley” across the top of any forms submitted to the DOR. The relief also applies to taxpayers not in the disaster area, but whose records are located in the disaster area. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in relief activities in the covered disaster area are eligible for the relief, as well as any individual visiting the covered disaster area who was injured or killed as a result of the disaster.
Any taxpayer, whether filing paper or electronic returns, who is assessed a penalty and believes they did not receive due consideration regarding the relief, needs assistance, or has questions should contact DOR Headquarters at 1-877-423-6711.
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