Corporate Due Dates

Corporate Returns

For taxable years beginning on or before January 1, 2016, corporate income tax returns are due on or before the 15th day of the 3rd month following the close of the taxable year with the exception of an extension. For tax years beginning on or after January 1, 2016, C corporation returns are due on or before the 15th day of the fourth month following the close of the taxable year (note the S Corporation return due date has not changed).  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. If you need to file a consolidate return you must complete form IT-CONSOL to be approved.

Extension

If the corporation has a federal extension (7004) an additional (6) six months is allowed for filing the return. If you file your return after the statutory due date the extension will allow an additional 6 months to file the return, otherwise your account will be assessed with penalties and interest.

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 March 15, June 15, September 15 and December 15 of the year in question.

Amended Returns

The corporate amended return should be mailed to the Georgia Department of Revenue 

Processing Center
P.O. Box 740397
Atlanta, Georgia 30374-0397

Refunds

In general, form IT-550 should only be used to claim a refund for estimated taxes that were not claimed on the original corporate income tax return. The mailing address for a corporate income or net worth tax related IT-550 is:

Taxpayers Services Division
1800 Century Blvd. NE,Suite 8100
Atlanta, Georgia 30345-3205

Additional Refund Info:

  • A refund can be requested for accounts (Corporate) that are under audit, but until the audit has closed the refund may not be issued
  • The statue limitation for a refund is 3 years
  • Refunds are processed in the order that they are received, please allow at least 45 days for complete processing

 

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