Georgia income tax refunds might not be issued until more than 90 days after returns are filed this year as the state guards against the threat of tax fraud.

The Georgia Department of Revenue blocked more than $212 million in fraudulently filed refund requests last year. Meanwhile, the IRS is warning of an ongoing email scam in which people pose as potential clients to trick tax professionals into disclosing sensitive information.

All businesses must file their employee W-2 information by Jan. 31, and the state will begin processing individual income tax returns Feb. 1.

The deadline to file tax returns is April 17 this year — two days later than normal — because April 15 falls on a Sunday and April 16 is an official holiday in the District of Columbia for Emancipation Day.