Georgia

General Instructions

The Georgia Department of Revenue requires that you request an extension of time to file whether you owe additional taxes or not. However, a Federal extension will be accepted as a Georgia extension if the return is received on or before August 15, 2008 and a copy of the federal extension is attached to the return when filed.

Georgia also requires that your tax liability to be paid in full on or before April 15, 2008 to avoid penalties and interest.

Penalty and Interest Charges on Tax Owed:

Those who do not pay the full amount due on or before April 15, 2008 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.

• Interest will be assessed at a rate of 12 percent per year from April 15, 2008 until the date of payment. Interest accrues regardless of an approved extension request.
• An additional late payment penalty will be assessed at a rate of 1/2 of 1 percent per month on the total tax due if not paid by April 15, 2008.
• If a return is filed late without an approved extension, a late filing penalty will be charged at a rate of 5% per month on the total tax due as shown on the return.

Requesting a Georgia Extension

You will only need to request a Georgia extension if you are not filing for a Federal extension.

If you are filing for a Federal extension, you may attach a copy of that extension to your Georgia return when you file. If you are not filing for a Federal extension, you may request an extension directly from Georgia by filing Form IT-303.

1. Prepare a Georgia Extension Request Form IT-303 (click here to download PDF)
2. Do not enclose any payment with this form. Payments must be sent separately.
3. Mail to:
   Georgia Department of Revenue
   Income Tax Division
   PO Box 740385
   Atlanta, CA 30374-0385

If You Owe...

1. Prepare a Georgia Payment Voucher Form IT-560 (click here to download PDF)
2. Enclose a check or money order in the amount of the estimated tax due
3. Mail to:
   Georgia Department of Revenue
   Processing Center
   PO Box 105246
   Atlanta, GA 30348-5246

If You Do Not Owe...

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 August 15, 2008 for the filing of your 2007 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:

1. Prepare a Georgia Extension Request Form IT-303 (click here to download)
2. Mail to:
   Georgia Department of Revenue
   PO Box 740320
   Atlanta, GA 30374-0320

Download Extension Form(s)

Georgia

Extension for tax year 2007

Georgia Payment Voucher