State Of Georgia Department Of Revenue Cr Es Worksheet Page 2
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1
2GENERAL INSTRUCTIONS
As an alternative to withholding on nonresident partners, shareholders or members, the Partnership, S Corporation or Limited Liability
Company may file a composite return. Permission is not required. Only nonresidents who are not otherwise required to file a return
may be included in the computation. You must create your own schedule for the computation of the tax using the options described on
the reverse side of Form IT-CR. Your schedule must also list any nonresident partner(s) or shareholder(s) not included in the computation
along with their identification number(s).
Composite Return Due Date: The due date of the composite return of a calendar year entity is the same as for a calendar year
individual. Extensions and estimated tax payments for filing are the same as for individuals. A fiscal year entity should file its return
on a fiscal year basis within 3 ½ months of the fiscal year end.
Amended Returns: Amended composite returns must be filed during the same period as individual returns. Use Form IT-CR and
plainly mark “Amended Return” at the top.
Electing option 1 or 2: Individuals may elect one of the two options on a member-by-member basis. These options are described on the
reverse side of the return. Once the return is filed the election cannot be changed. The election of option 1 or 2 is made each year. Options
1 and 2 do not allow for any adjustments to income such as self employed health insurance, Keogh, SEP or any other adjustments normally
allowed in computing adjusted gross income. For corporations, partnerships, trusts and estates, please see the instructions on the back of
Form IT-CR.
Extensions: Use Form IT-303 to request an extension of time to file. Any tax due at the time of filing the extension should be
remitted on Form CR-ES.
Business Credits:
Information about business tax credits is available at
For additional questions about business credits, please call (404) 417-2400
PENALTIES AND INTEREST
A. Late filing of return-5% of the tax shown on the return for each month or fractional part thereof-up to 25%.
B. Failure to pay tax shown on a return by due date-1/2 of 1% of the tax due for each month or fractional part thereof-up to 25%.
Note:The combined total of the penalty for late filing of return and penalty for failure to pay tax shown on a return
cannot exceed 25% of the tax shown on a return.
C. Negligent underpayment of tax-5% of the underpayment.
D. Fraudulent underpayment-50% thereof.
E. Failure to file estimated tax-9% per annum for the period of underpayment. Form 500 UET is available upon request for computation of
underestimated installments.
F. Interest is computed at 1% per month on any unpaid tax from the due date until paid. An extension of time for filing does not give relief of late
payment penalty or interest.
Forms: Additional forms may be obtained by calling (404) 417-6011 or by downloading them from our website at
PLEASE DO NOT mail this entire page. Cut along dotted line and mail only coupon and payment
DO NOT STAPLE. PLEASE REMOVE ALL CHECK STUBS
Cut along dotted line
CR ES
MAIL TO:
(Rev. 3/07)
Composite Return Estimated Tax
Georgia Department of Revenue
Telephone No. (404) 417-2300
Processing Center
P.O. Box 740317
Atlanta, GA 30374-0317
Name Change
Address Change
Tax Year Change
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NAME AND ADDRESS
I declare under the penalties of perjury that this information has been examined by me and to
best of my knowledge and belief is true and correct. Georgia Public Revenue Code
Section 48-2-31 stipulates that taxes shall be paid in lawful money of the United States free
of any expense to the State of Georgia.
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Amount Paid
PLEASE DO NOT STAPLE. REMOVE ALL CHECK STUBS
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