Form It 511 - Individual Income Tax 500 And 500ez Forms And General Instructions - 2015 Page 13
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34GENERAL INFORMATION
Due Dates. Calendar year taxpayers are required to file on or before
Income from Partnerships and S Corporations. Nonresident
April 18, 2016. Fiscal year taxpayers must file on or before the 15th
partners must pay Georgia income tax on their portion of the
partnership’s net Georgia income. Nonresident shareholders
day of the fourth month after the close of their taxable year.
must pay Georgia income tax on their portion of Georgia corporate
Mail your return and documents, including Form 525-TV if tax is
income; resident shareholders and partners must report their total
due, to the address listed on the return. Please do not staple
S Corporation or partnership income.
documents to your return.
Low and Zero Emission Vehicle Credit. O.C.G.A. § 48-7-40.16
Address Changes. You may notify the Department of your address
provides a tax credit for the purchase or lease of low and zero
change via the following methods: electronically through Georgia
emission vehicles. These credits do not extend to hybrid vehicles.
Tax Center (GTC) at https://gtc.dor.ga.gov; call 1-877-423-6711; or
This credit is no longer available for vehicles purchased or leased on
write the new address on your tax return and the check the address
or after July 1, 2015. Visit for more information.
change box.
Supporting Documents. We will request information to support
the amounts listed on your Georgia income tax return and related
Federal Audit. Whenever a Federal audit or other Federal
schedules when necessary. However, you must enclose the
adjustment results in a change in net income for any year, you
indicated documentation with your Georgia return in the following
are required to furnish under separate cover, within 180 days, a
schedule reflecting all changes to the Taxpayer Services Division,
situations:
Department of Revenue, P.O. Box 740380, Atlanta, Georgia 30374-
The amount on Form 500, Line 8 is $40,000 or more, or
0380. Additionally, if the changes result in a refund, the refund
less than the total income on your W-2(s) - submit a copy
must be claimed within one year of the date the changes are
of Pages 1 and 2 of your Federal return.
submitted. If you do not submit a return reflecting all changes and the
You itemize deductions - submit a copy of Federal Form
Commissioner receives this information in a report from the United
1040 Schedule A.
States Government, the Commissioner will issue an assessment for
tax due within five years from the date the report is received from
You claim the Georgia child and dependent care expense
the United States Government.
credit - submit the appropriate Federal child care credit
schedule.
You claim a credit for taxes paid to another state(s) - submit a
A taxpayer who fails to notify the Commissioner within 180 days
copy of your return filed with the other state(s).
forfeits any Georgia refund as a result of an audit if the normal statute
of limitations has expired. However, 90 percent of any overpayment
can be applied to a balance due for another year that is a result of
Special Program Code. This code is only used when designated
the same IRS audit.
by an announcement after the beginning of the tax year. Use of this
code and the appropriate codes to be used will be announced to tax
preparers as well as posted to the Georgia Department of Revenue's
Consent Requirement for Nonresident Shareholders.
website at .
For tax years beginning on or after January 1, 2008, nonresident
shareholders of an S Corporation will only need to file a single consent
Installment Payments. You must meet the following criteria for an
form in the year in which the S Corporation is first required to file a
installment payment agreement:
Georgia income tax return. Form 600S-CA may be downloaded and
Returns for all years must be filed.
printed from the Department's website.
Agreements are up to 36 months.
Payments should be made through automatic debit from your
Withholding on Nonresidents. Withholding is required on the
bank account.
members share of the taxable income sourced to this state, whether
Set up cost associated with initiating an Installment Payment
distributed or not, from Partnerships, Limited Liability Companies and
Agreement.
S Corporations. Withholding should be reported on Form G2-A and
entered on Form 500, Line 20.
Installment payment requests may be submitted online via Georgia
Include a copy of Form G2-A with your return.
Tax Center (GTC) at
https://gtc.dor.ga.gov
.To determine if you are
As an alternative to withholding, an entity may file a composite return
eligible, please contact the Installment Payment Agreement Section
at 404-417-2122 or via e-mail to ipa@dor.ga.gov.
for its nonresident members. Form IT-CR may be downloaded and
printed from the Department's website.
Individual Retirement Accounts. The provisions concerning
Withholding is also required on the sale or transfer of real property
taxability and conversion from a traditional IRA to a Roth IRA are
and associated tangible personal property by nonresidents of
the same for Georgia as they are for the Internal Revenue Service.
Georgia. Tax withheld is reported on Form G2-RP and should be
entered on Form 500, Line 20. Include a copy of Form G2-RP with
Withholding on Lump-sump Distributions. For taxable years
your return.
beginning on or after January 1, 2008, the payee of any non-periodic
payment may elect to have withholding made on such non-periodic
distributions from a pension, annuity, or similar fund. Such an election
shall remain in effect until revoked by the payee.
Innocent Spouse Relief. In accordance with O.C.G.A.§ 48-7-
86(g), individuals granted innocent spouse relief under Section
6015 of the Internal Revenue Code are eligible for relief from
liability for tax, interest and penalty to the extent relief was granted
by the Internal Revenue Service.
Page 9
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