On Jan. 26, 2017, the IRS announced, in ATL-2017-03, tax filing relief for taxpayers who reside or have a business in Dougherty County, Georgia. Dougherty County was declared a federal disaster area following the severe storms, tornados, and straight-line winds that took place beginning on Jan. 2, 2017. Victim taxpayers in Dougherty County (those who reside or have a business there) are eligible for postponement of time to file returns, pay taxes and perform other time-sensitive acts.
Of particular interest as it relates to benefits, the IRS gives victim taxpayers until May 31, 2017 to perform certain time-sensitive actions described in the regulations (like filing Forms 5500). Specifically, if an affected employer has a Form 5500 filing that would have become due between Jan. 2, 2017 and May 31, 2017, then the due date of that filing is extended to May 31, 2017.
The IRS automatically identifies taxpayers located in Dougherty County and applies automatic filing and payment relief. However, affected employers that have a business located outside the covered disaster area, but were impacted by the disaster, must call the IRS disaster hotline at 866-562-5227 to request this tax relief.