Hurricane Irma Relief Expanded

| 9/21/2017

On Sept. 19, the IRS announced that taxpayers in all Georgia counties are eligible for the same relief programs available to Florida taxpayers.

Additionally, on Sept. 14 the IRS announced that employers may establish a leave-based donation program through which employees can donate their sick or personal employee leave in exchange for an employer-made cash payment to charitable organizations providing relief to victims of Hurricane Irma.

  • Cash payments must be made before Jan. 1, 2019.
  • Donated leave is not included in employee taxable income or wages.
  • The employer may deduct the cash payments as business expenses.

Separately, the Florida Department of Revenue has provided extensions for taxpayers eligible for federal filing relief and who are filing corporate income tax returns and corporate estimated payments, sales tax payments and returns for registered Florida businesses, or fuel tax payments and returns for registered Florida businesses. The guidance indicates that Florida corporate income tax returns, as well as Florida corporate income tax installment payments, with original due dates or extended due dates that fall between Sept. 4, 2017, and Jan. 31, 2018, now will be due Feb. 15, 2018. For sales tax and fuel tax, returns and payments normally are due on the first day of the month and are considered late after the 20th day of the month. For electronic filers, electronic payments initiated by 5 p.m. Eastern on Sept. 28 will be deemed timely paid, and returns will be deemed timely if filed by Sept. 29.

The relief provided by the Florida Department of Revenue was issued prior to the extension of federal relief to Georgia taxpayers. The income tax relief applies to all counties designated by the IRS for tax relief, but the sales tax and fuel tax relief applies only to registered Florida businesses. Georgia taxpayers should monitor the Florida Department of Revenue website to see if they are granted similar relief.

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Howard Wagner
Partner, National Tax Services
John P. Eardley
Managing Director