Form Ga-8453 C - Georgia Corporate Income Tax Declaration For Electronic Filing Summary Of Agreement Between Taxpayer And Ero Or Paid Preparer - 2015 Page 2

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General Instructions
PURPOSE OF FORM
The GA-8453 C is a signature form summarizing the agreement between the taxpayer and ERO or paid preparer. It may also be used
by the Georgia Department of Revenue (GADOR) to authenticate the electronic portion of form GA 600. A corporate officer must
review and sign this form. If you file the GA 600S please use form GA-8453 S. This form should not be mailed but should be kept
for a period of 3 years from the end of the year for which the return is filed. This is in accordance with Georgia Regulation 560-3-2-.27.
LINE INSTRUCTIONS
Enter either the DCN or Submission ID.
IRS DCN – This is the IRS’s Declaration Control Number. This is a 14 digit number assigned to each return by the electronic returns
originator (ERO). This number will be the same as on the Federal return.
SUBMISSION ID -This is a distinct number assigned to every electronic return that is submitted to Georgia. This 20 character ID can
be used in tracking the return.
CORPORATE INFORMATION - This information must reflect and be the same as the information transmitted on the return.
PART I – TAX RETURN INFORMATION
Enter the required data from the Georgia tax return. All lines must reflect the amounts transmitted on the return.
Payment of Balance Due - It is the responsibility of the taxpayer/corporation who owes additional tax to make payment to the Georgia
Department of Revenue using one of the following methods:
Mail a check with the PV-CORP. This voucher and other forms can be found online at
ACH credit (must be registered with the DOR EFT division).
ACH debit payment is available online at
https://gtc.dor.ga.gov
and through the payment option within tax software programs.
Credit card payments via Official Payment Corp (OPC) can be made either online at
or by phone by
calling 1-800-2PAY-TAX using jurisdiction code 2006 for Business taxes.
PART II – DECLARATION OF CORPORATE OFFICER
After the return has been prepared and before the return is transmitted, a corporate officer must verify the information on the
return, sign and date the completed GA-8453 C. The ERO must provide the taxpayer/corporation with a copy of this form.
If an ERO makes changes to the electronic return after the GA-8453 C has been signed by the corporate officer, but before transmittal,
the ERO must have the corporate officer complete and sign a corrected GA-8453 C.
PART III – DECLARATION OF ELECTRONIC RETURNS ORIGINATOR AND PAID PREPARER
The Georgia DOR requires that the ERO sign this form and keep it with the required attachments for three (3) years. A preparer must
sign the GA-8453 C in the space provided for the preparer. If the preparer is also the ERO, do not complete the Preparer Section;
instead, check the box labeled “Check if also paid preparer” in the ERO section.
TAXPAYER’S COPY: The ERO must provide a copy of the completed GA-8453 C and all other relevant and required information to the
taxpayer.
TELEPHONE ASSISTANCE:
GTC Questions
1-877-423-6711
Compliance issues
404-417-6391
Secretary of State
404-656-2817
E-MAIL ASSISTANCE:
Corporate tax questions
taxpayer.services@dor.ga.gov
Electronic filing questions
ecorp@dor.ga.gov
/georgia-tax-center-info
Georgia Tax Center (GTC)
For Rules and Regulations, Frequently Asked Questions and forms please visit our website at
KEEP THIS FORM FOR YOUR RECORDS
REPORTING FRAUD
1-877-423-6711 or
/webform/fraud-referral-form
A fraud hotline has been established for practitioners and taxpayers to report tax-related activities that they believe are illegal or
incorrect. The hotline can be used to report suspected illegal activity for all tax types. Persons submitting reports may remain
anonymous.

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