Corporate Due Dates

On this page find information on corporate due dates. Note, if the due date falls on a weekend or holiday, the return is due the next day that is not a weekend or holiday.

Corporate Income Tax 

Corporate and Consolidated Corporate income tax returns (600) are due on or before the 15th day of the fourth month following the close of the taxable year, unless an extension was filed. If the due date falls on a weekend or holiday, the return is due the next day that is not a weekend or holiday.

S Corporation income tax returns (600S) are due on or before the 15th day of the third month following the close of the taxable year, unless an extension was filed. If the due date falls on a weekend or holiday, the return is due the next day that is not a weekend or holiday.

Exemption Organization Unrelated Business income tax returns (600T) are due on or before the 15th day of the fourth month or on or before the 15th day of the fifth month (if the exception box is checked), following the close of the taxable year, unless an extension was filed. If the due date falls on a weekend or holiday, the return is due the next day that is not a weekend or holiday. 

Both the income tax and net worth tax are reported on Forms 600 or 600S. Unrelated business taxable income is reported on Form 600T.

Corporate Estimated Payments

Estimated payments are filed quarterly and the due dates may vary according to your tax year end.

For example: If you are an annual filer, your payments are due on April 15th, June 15th, September 15th, and December 15th of the year in question.

Extension

If you have a filed a Federal extension (Form 7004), (Form 8868) or Georgia extension (IT-303) by the original due date of your return, you will be granted an additional 7 months to file your return.