Form It-303 - Application For Extension Of Time For Filing State Income Tax Returns

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APPLICATION FOR EXTENSION OF TIME
FOR FILING STATE INCOME TAX RETURNS
INSTRUCTIONS
1) Extensions of time for filing returns may be granted in cases of sickness, absence, or other disability or whenever
reasonable cause exists.
2) This form must be completed in triplicate. Mail the original form prior to the return due date to:
Georgia Department of Revenue, Processing Center, P. O. Box 740320, Atlanta, GA 30374-0320.
3) One copy of the extension must be attached to the completed return when filed. Retain the other copy for your
records.
4) Separate applications for extension must be submitted for husband and wife if separate returns are filed.
5) An extension request will not be accepted by telephone. Lists are not acceptable. Application must be made on this
form, unless a copy of an approved federal extension is attached to your Georgia return when filed. If applicable,
explain why it was not necessary to request a federal filing extension.
6) Additional time to file, within the six month limit, will require the submission of a new form along with a copy of the first
extension request. For tax years beginning on or after January 1, 2010, a partnership and fiduciary will only be
granted an extension up to 5 months.
7) Corporations filing consolidated returns must file a separate application for extension for filing Net Worth Tax for each
subsidiary. Corporations not filing consolidated returns may request an extension for filing income tax and net worth tax
returns on one form.
8) Interest will be assessed at a rate of 1% per month from the due date prescribed by law for filing the return until the date
of payment. Interest accrues regardless of an approved extension request.
9) Late filing penalty on returns filed after the due date prescribed by law will be assessed at a rate of 5% per month
computed on th e tax not paid by the original due date.
10) Late payment penalty will be assessed at a rate of 1/2 of 1% per month if tax due on the return is not paid by the date
prescribed by law. Late payment penalty accrues regardless of an approved extension request. Individuals and fiduciaries
should remit payment due on Form IT-560. Corporations should remit payment on Form IT-560C. Composite tax should
be remitted on Form IT-560C.
NOTE: Remitting payment with Form IT-560 or IT-560C will not extend the due date for filing your return.
For filing a Net Worth Tax Return after the date prescribed by law, there shall be assessed a penalty amounting to
10% of the tax shown to be due. For failure to pay tax within the time prescribed by law, there shall be due an
additional penalty amounting to 10% of the tax shown to be due.

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