GEORGIA – Governor Brian Kemp, the Internal Revenue Service (IRS) and the Georgia Department of Revenue announced Wednesday that certain federal and state tax return and payment deadlines have been extended for taxpayers affected by the Georgia Highway 82 and Pineland Road wildfires 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,” Kemp said. “I’m grateful to the Trump administration for this declaration that will further those efforts as families work on rebuilding their homes and livelihoods.”
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“Our priority is making sure impacted Georgians have one less thing to worry about as they recover from these wildfires,” State Revenue Commissioner David Burge said. “These extensions provide additional time and flexibility for affected individuals and businesses to meet their tax obligations.”
Background On April 22, 2026, Kemp declared a state of emergency for 91 counties, including Clinch, Echols and Brantley, citing exceptional drought conditions and abundant dry fuel. The return and payment extensions announced Tuesday apply only to taxpayers in those three counties.
The IRS announced administrative relief for federal taxes. For full details, click here.
State tax relief The DOR said the following state deadlines have been extended:
- Sales and use taxes: April sales and use tax returns and payments normally due May 20, 2026, have been extended to June 22, 2026. The extension also applies to monthly excise tax returns.
- Income taxes: Certain return and payment deadlines have been extended by up to 120 days:
- Taxpayers with a valid extension to file individual or business 2025 returns until Oct. 15, 2026, now have until Feb. 12, 2027, to file. Payments related to those 2025 returns were due April 15, 2026, and overdue payments are not eligible for this relief.
- Quarterly estimated income tax payments due June 15, 2026, are now due Oct. 13, 2026.
- Quarterly payroll returns due June 30, 2026, are now due Oct. 28, 2026.
- Calendar-year partnerships and S corporations with 2025 extensions that expire Oct. 15, 2026, now must file by Feb. 12, 2027.
- Calendar-year corporations and tax-exempt organizations with extensions that expire Nov. 16, 2026, now must file by March 16, 2027.
Exceptions The extensions do not apply to information returns in the W-2 and 1099 series, Forms 1042-S, employment and excise tax deposits, International Fuel Tax Agreement interest, or scheduled payments that resulted from installment payment agreements entered into before the disaster.
Other provisions Affected taxpayers filing paper returns should write “Georgia Wildfires – Clinch, Echols, Brantley” across the top of any forms submitted to the Department. Relief also applies to taxpayers whose records are located in the disaster area, to relief workers affiliated with recognized government or philanthropic organizations assisting in the covered area, and to any individual visiting the covered area who was injured or killed as a result of the disaster.
Contact Taxpayers with questions or who believe they did not receive due consideration for relief may contact DOR Headquarters at 1-877-423-6711.