I received a non-filer letter from the Georgia Department of Revenue. Don't I have 3 years to file my tax returns?

No. O.C.G.A. statutes §48-7-50, §48-7-56 require State income tax returns to be filed yearly by the due date or extension date. There is no statute of limitations on delinquent returns.

Should I file my tax returns when I have neither a tax liability nor a refund and my tax return preparer tells me I don’t need to file?

A argument could be made that EVERYONE should file a tax return EVERY YEAR, regardless of their income. Some of the benefits of filing a tax return every year, even when you are not REQUIRED to file a tax return, are as follows:The documents necessary to prove your income, withholdings, exemptions, dependents, deductions, and exclusions are readily available;It prevents an estimated return from being initiated by a taxing authority, who may not be aware of all of your withholdings, exemptions, dependents, deductions, and exclusions;The statute of limitations is invoked at “usually” three years from the date of filing, while an unfiled return has no statute of limitations. In the interest of reasonableness, the department does not audit or prepare estimated returns for the years previous to tax year 2015; andTax return professionals charge considerably less to prepare current year returns, in contrast to prior year returns.

Audit Letters - FAQ

I received a non-filer letter from the Georgia Department of Revenue. Don't I have 3 years to file my tax returns?

No.
O.C.G.A. statutes §48-7-50, §48-7-56 require State income tax returns to be filed yearly by the due date or extension date.
There is no statute of limitations on delinquent returns.
Should I file my tax returns when I have neither a tax liability nor a refund and my tax return preparer tells me I don’t need to file?
A argument could be made that EVERYONE should file a tax return EVERY YEAR, regardless of their income. Some of the benefits of filing a tax return every year, even when you are not REQUIRED to file a tax return, are as follows:
1. The documents necessary to prove your income, withholdings, exemptions, dependents, deductions, and exclusions are readily available;
2. It prevents an estimated return from being initiated by a taxing authority, who may not be aware of all of your withholdings, exemptions, dependents, deductions, and exclusions;
3. The statute of limitations is invoked at “usually” three years from the date of filing, while an unfiled return has no statute of limitations. In the interest of reasonableness, the department does not audit or prepare estimated returns for the years previous to tax year 2015; and
4. Tax return professionals charge considerably less to prepare current year returns, in contrast to prior year returns.