An Overview of Georgia State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does Georgia support tax extension for business tax returns?

Q

Yes. The state of Georgia requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax extension Form can be filed only if the federal tax extension
Form 7004 was rejected.

What Form does the state of Georgia require to apply for
an extension?

Q

The businesses operating (as Corporation or Partnership) in Georgia need to file Form IT-303 with the state to obtain a 6-month extension of time to file their business income tax return with the state.

  • Form IT-303 - Application for extension of time for filing state income
    tax return

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

What is the deadline to file Form IT-303 with the State of Georgia?

Q
Georgia Corporation Tax Extension

Georgia State General Corporation tax return Form 600 is due by the 15th day of the 4th month following the end of the corporation reporting period.

For corporations operating on a calendar year, this deadline is on
April 15.

To file an extension for Form 600, apply for an extension using Form IT-303 on or before the same date the business tax return is due. (Not required when you have approved
federal extension)

Form IT-303 grants an automatic 6-month extension of time to file the
Form 600.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Georgia S-Corporation Tax Extension

Georgia State S-Corporation tax return
Form 600S is due by the 15th day of the 3rd month following the end of the corporation reporting period.

For corporations operating on a calendar year, this deadline is on
March 15.

To file an extension for Georgia Form 600S, apply for an extension using Form IT-303 on or before the same date the business tax return is due. (Not required when you have approved federal extension)

Form IT-303 grants an automatic 6-month extension of time to file Form 600S.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Georgia Partnership Tax Extension

Georgia State Partnership tax return Form 700 is due by the 15th day of the third month after the end of the partnership reporting period.

For partnership operating on the calendar year, this deadline is on
March 15.

To file an extension for Georgia Form 700 apply for an extension using Form IT-303 on or before the same date the partnership tax return is due.

Form IT-303 grants an automatic 6-month extension of time to file Georgia Form 700.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Georgia Fiduciary Tax Extensions

The Georgia State Fiduciary tax return Form 501 is due by the 15th day of the fourth month following the end of the fiduciaries’
reporting period.

For Fiduciary operating on the calendar year, this deadline is on April 15.

To file an extension for Georgia Form 501 apply for an extension using Form IT-303 on or before the same date the fiduciary tax return is due.

Form IT-303 grants an automatic 6-month extension of time to file Georgia Form 501.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your return by using any one of the following options:

Where do I mail the extension Form IT-303?

Q

Mail Form IT-303 to the following address:

Georgia Department of Revenue,
Processing Center,
PO BOX 740320, Atlanta GA 30374-0320.

Mail payment Form IT-560 to the
following address:

Georgia Department of Revenue,
Processing Center,
PO BOX 105198, Atlanta GA 30348-5198.