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EXTENSION INFORMATION FOR CORPORATIONS

ANNUAL REGISTRATION WITH

THE SECRETARY OF STATE

All Georgia corporations and foreign corporations that “qualify”

O.C.G.A. § 48-7-57 provides that a taxpayer need not apply for

to do business in Georgia must file an annual registration with

a Georgia extension if he applies for and receives an automatic

the Secretary of State. Registration, including the fee, is due

six (6) month extension to file his Federal income tax return. If

between January 1 and April 1. The Secretary of State will

the return is received within the time extended by the Internal

send a notice to the corporation’s principal office address in

Revenue Service, no late filing penalties will be incurred.

early January. Foreign corporations (those formed in a state

Failure to attach a copy of the Federal extension will result in

other than Georgia) should determine the need to obtain a

the assessment of late filing penalties! If you do not need a

Certificate of Authority by reviewing O.C.G.A. § 14-2-1501. The

Federal extension, use Form IT 303 to request a Georgia

statute can be read and an application obtained at http://

extension if necessary.

Annual registration and certificate of

If an extension was granted but the tax was not paid by the

authority obligations are separate from any filings with the

statutory due date, then late payment penalties will be

Department of Revenue.

assessed until the tax is paid (income tax at 1/2 of 1% per

month up to 25% of the tax due; net worth tax at 10%). Also,

TELEPHONE ASSISTANCE

interest will be assessed at the rate of 12% per annum from

Compliance Division ...................................... 1-877-423-6711

the statutory due date until the tax is paid in full. Late payment

Composite Returns ....................................... 1-877-423-6711

penalties and interest accrue from the statutory due date

Corporation/Net Worth Tax Information .......... 1-877-423-6711

regardless of an extension. Georgia law prohibits granting an

Corporation Refund Inquiry ............................ 1-877-423-6711

extension for more than six months from the due date of the

Corporation Forms/General Information ......... 1-877-423-6711

return.

Electronic Funds Transfer ............................. 1-877-423-6711

A taxpayer having an extension must also prepay the Georgia

Employer Withholding Information ................. 1-877-423-6711

Tax. Form IT 560C must be included with the remittance.

Tax Exempt Organizations ............................ 1-877-423-6711

Credit for the prepayment should be claimed on Form 600S,

Income Tax Forms ........................................ 1-877-423-6711

Schedule 4, Line 2. An extension of time does not alter the

Individual Income Tax Return Information ....... 1-877-423-6711

interest or penalty charge for late payment of tax.

Registration & Licensing Unit ........................ 1-877-423-6711

Secretary of State ........................................... 404-656-2817

NOTE: Check the “Extension” box on Form 600S if a Federal

Taxpayer Services Division Director’s Office .... 404-417-2400

or Georgia extension was granted. Failure to check the

extension box will result in assessment of a late filing penalties.

DIRECT DEPOSIT OPTION

DIRECT DEPOSIT- Fast Refunds! Choose Direct Deposit. A

Reasons your direct deposit may be rejected – If any of the

fast, simple, safe, secure way to have your refund deposited

following apply, your direct deposit request will be rejected

automatically to your checking or savings account. Check the

and a check will be sent:

appropriate box for the type of account. Do not check more

Any numbers or letters are crossed out or whited out.

•

than one box. You must check the correct box to ensure your

Your financial institution will not allow a joint refund to be

•

direct deposit is accepted.

deposited to an individual account. The State of Georgia is not

responsible if a financial institution rejects a direct deposit.

The routing number must be nine digits. The first two digits

You request a deposit of your refund to an account that is not

•

must be 01 through 12 or 21 through 32. Ask your financial

in your name (such as your tax preparer’s own account).

institution for the correct routing number to enter if:

The routing number on a deposit slip is different from the

•

routing number on your checks.

The deposit is to a savings account that does not allow you

•

to write checks or

Your checks state they are payable through a financial

•

institution different from the one at which you have your

checking account. The account number can be up to 17

characters (both numbers and letters). Include hyphens, but

omit spaces and special symbols. Enter the number from left

to right and leave any unused boxes blank.

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Form It 611s Instructions - S Corporation Income Tax - Georgia Department Of Revenue - 2014 Page 10

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