New Electronic Mandate Requirements for Filing Income Tax Returns

Georgia Department of Revenue Regulation 560-3-2-.26 requires electronic filing for income tax or withholding tax return(s) in which series 100 tax credits are generated, allocated, claimed, utilized, or included in any manner.  Income tax returns included are individual (500 and 500X), fiduciary (501), corporate (600 and 600S), and partnership (700).  This is necessary so that the Department’s systems can more efficiently process these returns.  

The Department will not allow any exceptions to this electronic filing requirement.  Taxpayers who are impacted by this regulation are expected to follow the requirements that are outlined in the regulation. 

Software vendors, tax providers, Certified Public Accountants (CPAs), and other preparers are also required to follow this regulation and should communicate this information to their clients.  Software vendors must include language in their software that identifies tax credits they do not support.  The Department will disclose this information to the public.

Anyone who does not adhere to this regulation runs the risk of the return not being processed (because it is considered to have not been filed) and/or being charged penalty and interest.

A copy of the regulation is available here. Please see subparagraphs (7)(d) and (8)(c)2.

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