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TaxSlayer Pro Knowledgebase Georgia Articles
Georgia Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary Exempt (Form 600-T)
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate – N/A
E-File Registration Requirements – Acceptance in the Georgia e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years
State Only Return Requirements – Georgia state returns can be filed with the federal return or sent state-only through the Federal/State Electronic Filing Program.
Amended Returns – Georgia supports electronic filing for Form 500X or it can be mailed to the appropriate address (see Mailing Addresses below).
Electronic Signatures – Georgia will permit a taxpayer to use the electronic signature method authorized by the IRS for signing federal Form 8879. The use of a signature pad to sign Georgia tax returns is acceptable. Currently, TaxSlayer Pro supports electronic signatures on Georgia Form 8453.
General Tax Return Information
Due Date - Individual Returns- April 15, or the same as the federal filing deadline.
Extensions - Taxpayers receive an automatic six-month extension to file their Georgia return when they receive an extension to file their Federal return. If the taxpayer does not need a Federal extension, they can file Georgia Form IT-303 to request an extension to file their Georgia return. This form cannot be e-filed and must be mailed to the address on the form.
An extension of time to file the Georgia return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Georgia return due date (either by extending their Federal return or by filing Georgia Form IT 303) needs to make a payment, it can be submitted with Form IT-560, Individual and Fiduciary Payment Voucher and mailed to the address on the form, or it can be paid online at the Georgia DOR website here.
Driver’s License/Government Issued Photo Identification: Georgia does not require this information to file the tax return. Providing the information may help identify the taxpayer's identity and can prevent unnecessary delays in tax return processing.
Filing Status Information
Georgia requires the same filing status used on the federal return except in the following situations where the federal information may be recomputed for Georgia purposes.
- When one spouse is a resident and the other is a nonresident without any Georgia sourced income, the Georgia return may be filed jointly or separately with each spouse claiming the appropriate exemptions or deductions.
- When the filing status on the federal return is Qualifying Surviving Spouse. In this case the filing status in Georgia will be Head of Household.
Residency Status Information for Georgia Returns
All Georgia individual returns are filed on the Georgia Form 500 and the taxpayer(s) indicate their residency status on that form.
Residents: Residents are individuals who have lived in Georgia for the entire year.
Part-year resident: A part-year resident is a person who lived in Georgia for only a portion of the year. In the residency status section of Form 500 the taxpayer will indicate they are a part year resident and list the dates that they lived in Georgia.
Nonresidents: Nonresidents are individuals who are not residents of Georgia at any time during the year but have income subject to taxation in Georgia. In the residency status section of Form 500 the taxpayer will indicate they are a Nonresident.
If one spouse is a resident of Georgia and the other spouse is a part-year or nonresident, the taxpayers will indicate their residence status as a nonresident and then complete Schedule 3 of the Georgia Form 500.
Military Personnel/Military Spouses
Residents: A Georgia resident entering military service remains a Georgia resident for income tax purposes until a change of home record has been made.
Nonresidents: A member of the military who is not a Georgia resident but is stationed in Georgia must file if they have earned income from Georgia sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Any non-individual tax return must be electronically filed when the federal return is required to be electronically filed.
Business Return General Information
Due Dates for Georgia Business Returns
Corporations - April 15, or the same as the IRS. For a fiscal year entity, the return is due by the 15th day of the fourth month following the close of the corporation's tax year.
S-Corporations - March 15, or the same as the IRS. For a fiscal year entity, the return is due by the 15th day of the third month following the close of the corporation's tax year.
Partnerships - March 15, or the same as the IRS. For a fiscal year entity, the return is due by the 15th day of the third month following the close of the partnership's tax year.
Fiduciary & Estate - April 15, or the same as the IRS. For a fiscal year entity, the return is due by the 15th day of the fourth month following the close of the entity's tax year.
Nonprofit - Nonprofits filing form 990-T must also file Form 600-T with the state of Georgia by the same filing deadline as the federal return. (Form 600-T is not supported in TaxSlayer Pro, but a fill-in copy can be completed at the GA DOR website. See the link above.)
Business Extensions
Corporation - Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Georgia return. A Corporation that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the due date of the original return. To access Form IT-303, from the main menu of the Georgia return select Additional Forms > GA Extension of Time to File. This form cannot be e-filed and must be mailed to the address on the form.
Any extension of time to file the Georgia return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Georgia return due date (either by extending their Federal return or by filing Georgia Form IT-303) needs to make a payment, it should be submitted on Form IT 560C - Corporate Payment Voucher and mailed to the address on the form. To access Form IT 560C, from the main menu of the Georgia Corporation return select Additional Forms > GA Extension Payment Voucher.
S Corporation - S Corporations that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Georgia return. An S Corporation that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the original due date. Form IT-303 is found on the main menu of the Georgia S-Corporation return. Form IT-303 cannot be e-filed and must be mailed to the address on the form.
Any extension of time to file the Georgia return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Georgia return due date (either by extending their Federal return or by filing Georgia Form IT-303) needs to make a payment, it should be submitted on Form IT 560C - Corporate Payment Voucher and mailed to the address on the form. Form IT 560C is accessed from the main menu of the Georgia S-Corporation return.
Partnership - Partnerships that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also extended six-months to file their Georgia return. A Partnership that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the original due date. Form IT-303 is found on the main menu of the Georgia partnership return. Form IT-303 cannot be e-filed and must be mailed to the address on the form.
Fiduciary - Georgia Fiduciary returns (Form IT 501) that have obtained a federal extension by filing Form 7004 with the Internal Revenue Service are also granted a 5 ½ month extension to file their Georgia return. A Fiduciary that is only seeking to extend the filing of the Georgia tax return must file Form IT-303 Application for Extension of Time For Filing State Income Tax Returns, by the due date of the return. To access Form IT-303, from the main menu of the Georgia return select Additional Forms > GA Extension of Time to File. This form cannot be e-filed and must be mailed to the address on the form.
Any extension of time to file the Georgia return does not extend the time to pay any tax due by the original due date of the return. If the taxpayer receiving an extension of the Georgia return due date (either by extending their Federal return or by filing Georgia Form IT-303) needs to make a payment, it should be submitted on Form IT-560 - Individual and Fiduciary Payment Voucher and mailed to the address on the form. To access Form IT-560, from the main menu of the Georgia Fiduciary return select Additional Forms > GA Extension Payment Voucher.
Amended Business Returns
Georgia Amended Business Returns can be e-filed.
Corporation - Business taxpayers must complete a Georgia Form 600 with the amended box checked. To mark Georgia Form 600 as an amended return, from the main menu of the Georgia return, select Heading Information > Type of Return selected > Amended Return.
S-Corporation - Business taxpayers must complete a Georgia Form 600S with the amended box checked. To mark Georgia Form 600S as an amended return, from the main menu of the Georgia return, select Heading Information > Type of Return > Amended Return
Partnership - Business taxpayers must complete a Georgia Form 700 with the amended box checked (See Mailing Addresses below). To mark Georgia Form 700 as an amended return, from the main menu of the Georgia return, select Heading Information > Other Categories and mark the return as Amended.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the Georgia Department of Revenue mailing addresses list, use the address printed on the form.
Business Mailing Addresses
Business Income Tax Mailing Addresses
If the address you are looking for is not on the Georgia Department of Revenue mailing addresses list, use the address printed on the form.
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.