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EXTENSION INFORMATION FOR CORPORATIONS

Georgia Code Section 48-7-57 provides that a taxpayer need not apply for a Georgia extension

if he applies for and receives an automatic six (6) month extension of time to file his federal income

tax return. The taxpayer must attach a copy of the extension granted by the Internal Revenue

Service to his Georgia return. If the return is received within the time as extended by the Internal

Revenue Service and Form 7004 is attached to the return, no late filing penalties will be incurred.

Failure to attach a copy of the federal extension will result in the return being considered late

filed and penalties will be assessed!

If for any reason a federal extension was not requested but an extension is necessary for filing

the Georgia return, please submit your request, in duplicate, explaining the reasons why it is nec-

essary to request an extension of time to file your Georgia return. (Use Georgia Form IT-303.)

If any extension is granted and if the tax is not paid by the statutory due date, late payment

penalties will be assessed until the tax is paid. (Income tax--1/2 of 1% per month and net worth

tax 10%.) Also, interest will be assessed at the rate of 12% per annum from the statutory due date

until paid. The late payment penalties and interest will accrue from the statutory due date regard-

less of any extension. Georgia law prohibits the granting of an extension of over six months from

the due date of the return.

Any payment made prior to the filing of a complete return must be accompanied by Form

Number IT-560C and claimed on the completed return as other credits.

TELEPHONE ASSISTANCE

CENTRALIZED TAXPAYER REGISTRATION UNIT...................................................................404-651-8651

EMPLOYEE WITHHOLDING INFORMATION ............................................................................404-656-4181

CORPORATION AND NET WORTH TAX RETURN INFORMATION...................................404-656-4165-6

INDIVIDUAL INCOME TAX RETURN INFORMATION..............................................................404-656-4071

CORPORATION REFUND INQUIRY............................................................................................404-656-4173

CORPORATION RETURN PROCESSING, FORMS, ESTIMATES

AND PREPAYMENT OF TAX......................................................................................................404-656-4191

INCOME TAX FORMS ...................................................................................................................404-656-4293

ESTATE AND TAX EXEMPT ORGANIZATION INFORMATION...............................................404-656-7043

INCOME TAX DIRECTOR’S OFFICE...........................................................................................404-656-4095

COMPLIANCE DIVISION ..............................................................................................................404-656-0600

ELECTRONIC FUNDS TRANSFER .............................................................................................404-651-8400

or 1 (800) 659-1855

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Form It-611 - Georgia Income Tax Forms And General Instructions - Georgia Department Of Revenue - 1999 Page 6