Form It 511 - Individual Income Tax 500 And 500ez Forms And General Instructions - 2012 Page 11
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27GENERAL INFORMATION
Due Dates. Calendar year taxpayers are required to file on or
Innocent Spouse Relief. In accordance with O.C.G.A.
before April 15, 2013. Fiscal year taxpayers must file on or
Section 48-7-86(g), individuals granted innocent spouse relief
before the 15th day of the fourth month after the close of their
under Section 6015 of the Internal Revenue Code are eligible
taxable year.
for relief from liability for tax, interest and penalty to the extent
relief was granted by the Internal Revenue Service.
Mail your return and documents, including Form 525-TV if tax
is due, to the address listed on the return. Please do not
Income from Partnerships and S Corporations. All partners
staple documents to your return.
must pay Georgia income tax on their portion of the
partnership’s net Georgia income. Nonresident shareholders
Address Changes. We do not have a change of address
must pay Georgia income tax on their portion of Georgia
form. Call the Registration and Licensing Unit at 1-877-
corporate income; resident shareholders must report their total
GADOR11 (1-877-423-6711) to submit an address change.
S Corporation income.
Also write the new address on your tax return and check the
address change box.
Low and Zero Emission Vehicle Credit. O.C.G.A. Section
48-7-40.16 provides a tax credit for the purchase of low and
Supporting Documents. We will request information to
zero emission vehicles. These credits do not extend to hybrid
support the amounts listed on your Georgia income tax return
vehicles.Visit for
and related schedules when necessary. However, you must
more information.
enclose the indicated documentation with your Georgia return
in the following situations:
Federal Audit. Whenever a Federal audit or other Federal
The amount on Form 500, Line 8 is $40,000 or more, or
adjustment results in a change in net income for any year,
less than the total income on your W-2(s) - submit a copy
of Pages 1 and 2 of your Federal return.
you are required to furnish under separate cover, within 180
days, a schedule reflecting all changes to the Taxpayer
You itemize deductions - submit a copy of Federal Form
Services Division, Department of Revenue, P.O. Box 740380,
1040 Schedule A.
Atlanta, Georgia 30374-0380. If you do not submit a return
You claim the Georgia child and dependent care expense
reflecting all changes and the Commissioner receives this
credit - submit the appropriate Federal child care credit
information in a report from the United States Government,
schedule.
the Commissioner will issue an assessment for tax due within
five years from the date the report is received from the United
You claim a credit for taxes paid to another state(s) - submit
States Government.
a copy of your return filed with the other state(s).
A taxpayer who fails to notify the Commissioner within 180
Special Program Code. This code is only used when
days forfeits any Georgia refund as a result of an audit if the
designated by an announcement after the beginning of the tax
normal statute of limitations has expired. However, 90 percent
year. Use of this code and the appropriate codes to be used
of any overpayment can be applied to a balance due for another
will be announced to tax preparers as well as posted to the
year that is a result of the same IRS audit.
Georgia Department of Revenue website.
Consent Requirement for Nonresident Shareholders.
Installment Payments. You must meet the following criteria
For tax years beginning on or after January 1, 2008, nonresident
for an installment payment agreement:
shareholders of an S Corporation will only need to file a single
Returns for all years must be filed.
consent form in the year in which the S Corporation is first
Agreements are up to 36 months.
required to file a Georgia income tax return. Form 600S-CA
Payments should be made through automatic debit from
may be downloaded and printed from the Departments website.
your bank account.
Set up cost associated with initiating an Installment Pay-
Withholding on Nonresidents. Withholding is required on
ment Agreement.
the members share of the taxable income sourced to this
state, whether distributed or not, from Partnerships, Limited
To determine if you are eligible, please contact the Installment
Liability Companies and S Corporations. Withholding should
Payment Agreement Section at 404-417-6486 or via e-mail to
be reported on Form G-2A and entered on Form 500, Line 20.
ipa@dor.ga.gov.
Include a copy of Form G-2A with your return.
Individual Retirement Accounts. The provisions concerning
As an alternative to withholding, an entity may file a composite
taxability and conversion from a traditional IRA to a Roth IRA
return for its nonresident members. Form IT-CR may be
are the same for Georgia as they are for the Internal Revenue
downloaded and printed from the Departments website.
Service.
Withholding is also required on the sale or transfer of real
Withholding on Lump-sump Distributions. For taxable
property and associated tangible personal property by
years beginning on or after January 1, 2008, the payee of any
nonresidents of Georgia. Tax withheld is reported on Form
non-periodic payment may elect to have withholding made on
G-2RP and should be entered on Form 500, Line 20. Include a
such non-periodic distributions from a pension, annuity, or
copy of Form G-2RP with your return.
similar fund. Such an election shall remain in effect until revoked
by the payee.
Page 9
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