Georgia Application for Extension of Time for Filing

Application for Extension of Time for Filing
IT-303 Version 2
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 seperate 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, 2016, a fiduciary will only be granted an extension up to 5 and one-half 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 on eform.
8) Interest accruing for months beginning before July 1, 2016 accrues at the rate of 12 percent annually. Interest that accrues for months beginning on or after July 1, 2016 accrues as provided by Georgia Code Sections 48-7-81 and 48-13-79.
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 the tax not paid by the original due date. 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. Late filing and late
payment penalties together cannot exceed 25%.

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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MAIL TO:

IT-303 (Rev. 07/23/20)

Georgia Department of Revenue
Processing Center
PO Box 740320
Atlanta, GA 30374-0320

Georgia Department of Revenue

APPLICATION FOR EXTENSION OF TIME
FOR FILING STATE INCOME TAX RETURNS
IMPORTANT! ACCEPTANCE OF FEDERAL EXTENSIONS
A FEDERAL EXTENSION WILL BE ACCEPTED AS A GEORGIA EXTENSION IF: (1) THE RETURN IS RECEIVED WITHIN THE TIME AS EXTENDED BY
THE INTERNAL REVENUE SERVICE, AND (2) A COPY OF THE FEDERAL EXTENSION(S) IS ATTACHED TO THE RETURN WHEN FILED. NOTE:
THERE IS NO EXTENSION FOR PAYMENT OF TAX. INCOME TAX OR CORPORATE NET WORTH TAX MUST BE PAID BY THE PRESCRIBED DUE
DATE TO AVOID THE ASSESSMENT OF LATE PAYMENT PENALTIES AND INTEREST.

THIS IS NOT A PAYMENT FORM! REMIT PAYMENT ON FORM IT-560 OR IT-560C.

COMPLETE THIS FORM IN TRIPLICATE. MAIL THE ORIGINAL PRIOR TO THE RETURN DUE DATE AND KEEP 2 COPIES. ATTACH ONE COPY TO
RETURN WHEN FILED AND RETAIN ONE COPY FOR YOUR RECORDS. WE WILL NOTIFY YOU ONLY IF YOUR EXTENSION REQUEST IS DENIED.

SECTION 1
NAME

SOCIAL SECURITY NUMBER OR FEIN

ADDRESS

CITY

STATE

ZIP CODE

STATE

ZIP CODE

NAME OF TAXPAYER FOR WHOM EXTENSION IS FILED, IF DIFFERENT FROM ABOVE
ADDRESS

CITY

SECTION 2
APPLICATION IS HEREBY MADE FOR AN EXTENSION OF TIME FOR THE FOLLOWING STATE TAX RETURN:
1. Type of return (check proper type):

2. For Period Ending:

3. Extension Requested To:

Individual--Form 500
Partnership--Form 700
Fiduciary--Form 501 (5 1/2 months only)
Corporate Income Tax
Net Worth Tax (For Period Beginning)
Other
NOTE: Except as noted above, extensions are limited by law to six (6) months, please see line 6 of instructions.

SECTION 3
REASON FOR EXTENSION:

I AFFIRM THAT THE ABOVE INFORMATION IS, TO THE BEST OF MY KNOWLEDGE AND BELIEF, TRUE AND ACCURATE. THIS AFFIRMATION
IS MADE UNDER THE PENALTIES PRESCRIBED BY LAW.

DATE

SIGNATURE OF TAXPAYER OR AUTHORIZED AGENT

IF SIGNED BY AGENT, AGENT’S FIRM OR TRADE NAME