Georgia State Tax Guide
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Georgia State Tax Guide
Extension rules
Extension type: Automatic with Federal · Form IT-303 (Application for Extension of Time for Filing State Income Tax Returns) / Form IT-560 (Individual/Fiduciary Income Tax Extension Payment Voucher)
If you requested a Federal Extension (Form 4868): You do not need to file a separate state extension form. Georgia automatically honors your federal extension. If you owe Georgia state taxes: Even if your extension is automatic, you must submit your payment by the April deadline using the state's specific payment voucher to avoid late payment penalties. If you do not need a Federal Extension: If you are ready with your federal return but need extra time only for your Georgia return, you must explicitly file Georgia Form IT-303 before the April deadline.
If you owe tax: If you owe Georgia state taxes: Even if your extension is automatic, you must submit your payment by the April deadline using the state's specific payment voucher to avoid late payment penalties. If you owe money: Mail your check alongside Form IT-560 (Individual/Fiduciary Income Tax Extension Payment Voucher). Download it from the Georgia tax forms.
If you owe $0: If you requested a Federal Extension (Form 4868): You do not need to file a separate state extension form. Georgia automatically honors your federal extension. If you owe $0 but didn't file a federal extension: Mail Form IT-303 (Application for Extension of Time for Filing State Income Tax Returns).
How to request
- Online: Electronic Payment/Filing (Recommended): You can pay your estimated extension balance securely online via the Georgia Tax Center (GTC). Navigating the portal allows you to make an extension payment directly.
- Mail: Paper Forms for Mail: • If you owe money: Mail your check alongside Form IT-560 (Individual/Fiduciary Income Tax Extension Payment Voucher). Download it from the Georgia tax forms. If you owe $0 but didn't file a federal extension: Mail Form IT-303 (Application for Extension of Time for Filing State Income Tax Returns).
Late Payment Penalty: If you file your extension on time but fail to pay the tax due by April 15, Georgia will charge a late payment penalty of 1% per month (up to 25%) on the unpaid balance, plus interest. Late Filing Penalty: If you fail to file either a federal extension or Form IT-303 on time, a late filing penalty of 5% per month (up to 25%) will be added to any tax due
Georgia DOR — Requesting extension
Relevant Links
Georgia Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026
- Extended return deadline: Oct 15, 2026 (6-month extension)
- Payment deadline: Apr 15, 2026
- Differs from federal: No
Any Georgia income tax owed is still due by April 15. Paying after the original due date may result in interest and penalties, even if you have a valid extension.
If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, your return is due by the next regular working day.
October 15, 2026 (6-month extension)
Payment rules
Late Payment Penalty: If you file your extension on time but fail to pay the tax due by April 15, Georgia will charge a late payment penalty of 1% per month (up to 25%) on the unpaid balance, plus interest. Late Filing Penalty: If you fail to file either a federal extension or Form IT-303 on time, a late filing penalty of 5% per month (up to 25%) will be added to any tax due
Official payment portal
Payment options
- Georgia Tax Center (GTC)
- Form IT-560 — Extension payment voucher
- Form GA-9465 (Installment Agreement)
Payment plan availability
Available: Yes
Terms: Plans can last up to 60 months, with a minimum monthly payment of $25. You must be caught up on filing your last 5 years of state tax returns to qualify. Fees: There is a $50 setup fee for automated monthly bank drafts (ACH) or a $100 setup fee if you choose to pay by mailing paper checks each month. How to Apply: The fastest way to set up a plan is online. Once your tax return is processed and you receive an official bill, log into your Georgia Tax Center (GTC) account, go to the "More" tab, and select "Request Payment Plan." Alternatively, you can mail a paper Form GA-9465 (Installment Agreement).
Relevant Links
Filing forms
Regular filing
- Form IT-560 - Individual/Fiduciary Income Tax Extension Payment Voucher
- Form GA-9465 - Installment Agreement
Extension
- Form IT-303 - Application for Extension of Time for Filing State Income Tax Returns
Georgia Refund Tracking
Processing time: Go to the Georgia Tax Center (GTC)
Relevant Links
Do I need to file?
If you requested a Federal Extension (Form 4868): You do not need to file a separate state extension form. Georgia automatically honors your federal extension. If you owe Georgia state taxes: Even if your extension is automatic, you must submit your payment by the April deadline using the state's specific payment voucher to avoid late payment penalties. If you do not need a Federal Extension: If you are ready with your federal return but need extra time only for your Georgia return, you must explicitly file Georgia Form IT-303 before the April deadline.
- Residents: If you requested a Federal Extension (Form 4868): You do not need to file a separate state extension form. Georgia automatically honors your federal extension.
- Part-year residents: If you owe Georgia state taxes: Even if your extension is automatic, you must submit your payment by the April deadline using the state's specific payment voucher to avoid late payment penalties.
- Nonresidents: If you do not need a Federal Extension: If you are ready with your federal return but need extra time only for your Georgia return, you must explicitly file Georgia Form IT-303 before the April deadline.
Filing methods
Online filing
Electronic Payment/Filing (Recommended): You can pay your estimated extension balance securely online via the Georgia Tax Center (GTC). Navigating the portal allows you to make an extension payment directly.
Mail filing
Paper Forms for Mail: • If you owe money: Mail your check alongside Form IT-560 (Individual/Fiduciary Income Tax Extension Payment Voucher). Download it from the Georgia tax forms. If you owe $0 but didn't file a federal extension: Mail Form IT-303 (Application for Extension of Time for Filing State Income Tax Returns).
