ATLANTA – Governor Brian P. Kemp announced on Monday that the Georgia Department of Revenue (DOR), in conformance with the U.S. Treasury Department and Internal Revenue Service (IRS), is automatically extending the 2019 income tax filing and payment deadline to July 15, 2020, without penalties or interest.
“Aligning with this decision makes filing and paying state and federal taxes as easy as possible for Georgia taxpayers due to the unprecedented circumstances we are facing because of COVID-19,” stated State Revenue Commissioner David Curry.
Like the IRS, the relief provided by this extension is for state income tax payments and state income tax returns due on April 15, 2020. This also includes state estimated income tax payments due on April 15, 2020, for the taxpayer’s 2020 taxable year. At the state level, Georgia’s income tax forms and integrated tax system rely on federal tax information to establish a taxpayer’s state liability. This in practice means that a taxpayer would need to complete their federal income tax filing before he or she would have the necessary information to begin their state income tax filing. Because of this, the state encounters significant challenges if the state deadline falls before the federal filing deadline.
While the state relies on federal information for income tax, this is not the case for many other tax types. As such, no extension is 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.
Although the income tax deadline has been extended 90 days, taxpayers can still file their returns any time before the July 15th deadline. As a reminder, DOR issues most refunds within 21 days.
In addition to the tax deadline extension, all vehicle registrations that expire between March 16, 2020, and May 14, 2020, have been extended through May 15, 2020. This extension applies to all annual registrations, including personal passenger vehicles, commercial vehicles, vehicles registered in the International Registration Plan (IRP), and Temporary Operating Permits (TOPs) issued at the time of a vehicle purchase. Registrations that expired before March 16, 2020, do not qualify for this extension.
“Our top priority is keeping Georgians safe during this time of crisis, and we can do our part by limiting unnecessary in-person contact in tag offices,” added Commissioner Curry.
In accordance with state law, the Revenue Commissioner may extend both the tax and tag deadlines since there has been a presidentially declared disaster.