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General Instructions

The Georgia Department of Revenue applies the automatic six-month extension if a federal extension has been accepted, and a copy of the federal extension is attached to the return when filed.

If you did not file a federal extension, complete Georgia form IT-303 in triplicate. Mail the original form on or before April 15, 2015 to:
Georgia Department of Revenue
Processing Center
PO Box 740320
Atlanta, GA 30374-0320

Attach a second copy to your completed return when filed. Retain a copy for your records.

An extension to file your return is not an extension of time to pay your taxes.

If you owe taxes, payment must be made by April 15, 2015. To avoid an extension underpayment penalty you must pay at least 90% of the tax due by April 15, 2015. The extension allows additional time to complete and file your income tax return; however, the extension does not provide additional time to pay the amount of tax owed.

Pay your taxes online at the Georgia Tax Center.

You can also pay your taxes online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the payment voucher (Form IT-560), send a check or money order in the amount of the estimated tax due made payable to Georgia Department of Revenue. Mail to:
Georgia Department of Revenue
Processing Center
PO Box 105198
Atlanta, GA 30348-5198

Those who do not pay the full amount due on or before April 15, 2014 will be charged interest on the unpaid balance and a late payment penalty. Those who do not file for an extension, or file late are also charged a substantial late filing penalty. The penalties are as follows:

  • Penalty for late filing of return - 5% of the tax not paid by the original due date for each month or fractional part thereof up to 25%.
  • Penalty for failure to pay tax shown on a return by the due date - 1/2 of 1% of the tax due for each month or fractional part thereof – up to 25%. Note: The combined total of the penalty for late filing of return and penalty for failure to pay tax shown on a return cannot exceed 25% of the tax not paid by the original due date.
  • A penalty of $1,000 may be assessed against an individual who files a frivolous return. A frivolous return either does not contain information needed to compute the correct tax, or the information shown on the return reflects a substantially incorrect tax filed with the intent to interfere with the Georgia Tax Laws.
  • Penalty for negligent underpayment of the tax – 5% of the underpayment.
  • Penalty for fraudulent underpayment – 50% of the underpayment.
  • Penalty for failure to file estimated tax – 9% per annum for the period of underpayment. Form 500 UET is available upon request for computation of underestimated installments.
  • Interest is computed at 12% per annum on any unpaid tax from the due date until paid. An extension of time for filing does not give relief from late payment penalty or interest.

If you are expecting a refund from Georgia you must still request an extension of time to file. If you are filing for a federal extension, there is nothing to file with Georgia at this time. An extension is automatically granted until October 15, 2015 for the filing of your 2014 tax return. Simply attach a copy of your Federal extension form to your Georgia return when you file. If you are not filing for a federal extension, you must request an extension from Georgia.

For more information, visit The Georgia Department of Revenue.