Department of Revenue Automatically Extending 2019 Filing Deadline
The Georgia Department of Revenue is automatically extending income tax filing and payment deadlines to July 15, 2020. Vehicle registrations that expire between March 16, 2020 and June 14, 2020 are being extended through June 15, 2020.
IRP Open a New Account
When opening an International Registration Plan (IRP) account there are three requirements in order to select “Georgia” as the base jurisdiction:
- Applicant must demonstrate proof of Established Place of Business or Proof of Georgia Residency in Georgia. Post Office Box (P.O.) addresses are not accepted.
Important: Addresses for all submitted proofs of Established Place of Business or Proof of Georgia Residency must match.
- IRP account must have a fleet which produces Georgia distance/miles.
- Fleet records must be maintained or be available within the state of Georgia.
E-mail required documents directly to firstname.lastname@example.org.
- Completed form Form T-239 New Account Application - Schedule G and Form T-138 Vehicle Application - Schedule A
- Residency Requirements
- Five proofs of Established Place of Business or three separate Proofs of Georgia residence**
- Important: Addresses for all submitted proofs of Established Place of Business or Proof of Georgia Residency must match.
- Proofs cannot be mixed between Established Place of Business or Proof of Georgia Residency Lists.
- Copy of applicant’s valid Driver’s License
- IRP Liability Insurance Requirements
- Georgia Vehicle Title Receipt or T-91 Georgia Title Record. See Georgia Department of Revenue Titles and Registration for more information
- IRP Equipment Lease Agreement Requirements, if leasing vehicle
- IRS HVUT 2290 Checklist reflecting all VINs which will be registered at a weight of more than 54,999 pounds
- IRP Employment Lease Agreement Requirements if applicant is not carrier responsible for safety
- Power of Attorney Form RD-1061 if not the applicant or for Registered Bonded Service Providers.
*Established Place of Business
Established Place of Business means a physical structure located within the state of Georgia that is owned or leased by the applicant and whose street address shall be specified by the applicant. All proofs below are required.
- Georgia Secretary of State’s “Annual Registration” form (with “business purpose” section completed), demonstrating:
- Physical structure is used for the purpose of the general management of the applicant’s trucking-related business (not limited to credentialing, distance reporting, and phone inquiries)
- County-issued Certification of Zoning Compliance, demonstrating:
- Physical structure is located within the state of Georgia
- Physical structure is owned or leased by the applicant
- Specific street address which does not include a P.O. Box number
- Publicly listed document page (dated within 30 days of application date and verifiable via the internet):
- Demonstrating the physical structure is open for business
- Employee Schedule:
- Demonstrating the physical structure is staffed during regular business hours by one or more persons
- Employee Paystub:
- Demonstrating the physical structure staff member(s) are employed by the applicant on a permanent basis
**Proof of Georgia Residency
Applicants which do not have an Established Place of Business may designate Georgia as the base jurisdiction by demonstrating Georgia residency with any three separate proofs below:
- If an individual, current and valid Driver’s License issued to applicant by the State of Georgia
- If a corporation, proof of incorporation that entity is authorized to do business in Georgia
- If a corporation, proof the owner of the corporation is a legal, Georgia resident
- Proof applicant’s federal income tax return is filed from the Georgia address
- Proof applicant has paid personal income tax to Georgia
- Real estate tax or personal property tax paid to Georgia by applicant
- Utility bills in Georgia that are in either applicant’s individual or business name (submit only one utility bill)
- Vehicle titled in Georgia in either applicant’s individual or business name (submit only one title record)