Governor Kemp Announces Relief for Taxpayers Impacted by Wildfires

ATLANTA – Governor Brian P. Kemp, the Internal Revenue Service (IRS), and the Georgia Department of Revenue (DOR) today 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 Governor Kemp. "I'm grateful to the Trump administration for this declaration that will further those efforts as families work on rebuilding their homes and livelihoods."

“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, 2026, Governor 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.

For full information on IRS administrative relief for federal taxes, please see this release from the IRS.

For more information on state tax relief, see the section below.

State Tax Relief

For sales and use taxes, April sales and use tax returns and payments normally due May 20 have now 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, 2026, 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 also applies to (i) quarterly estimated income tax payments due on June 15, 2026 (now due October 13, 2026); (ii) quarterly payroll returns due on June 30, 2026 (now due October 28, 2026); (iii) calendar-year partnerships and S corporations whose 2025 extensions expire on October 15, 2026 (now due February 12, 2027); (iv) calendar-year corporations whose 2025 extensions expire on November 16, 2026 (now due March 16, 2027); and (v) calendar-year tax-exempt organizations whose extensions expire on November 16, 2026 (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 Department. 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.