The Penalty and Interest section is used to enter penalty or interest amounts owed on a Georgia return. In most cases, these amounts are entered only if they were assessed by the Georgia Department of Revenue or calculated as part of an amended return.
Most taxpayers will leave this section blank.
Program Entry
To access this section, navigate to:
Georgia → Penalty and Interest
Penalty: Late Payment and/or Late Filing
Use the Penalty field to enter any penalty amount owed to Georgia.
Penalties may be assessed for:
- Filing a return after the due date
- Paying tax after the due date
- Failing to pay the full amount of tax owed by the due date
- Other filing or payment issues identified by the Georgia Department of Revenue
If you received a notice from the Georgia Department of Revenue showing a penalty amount, enter that amount in this field.
Important: An extension of time to file is not an extension of time to pay. Taxes owed should generally be paid by the original due date to help reduce penalties and interest.
Interest
Use the Interest field to enter interest owed on unpaid Georgia taxes.
Interest may apply when:
- Tax remains unpaid after the due date
- Additional tax is assessed by the Georgia Department of Revenue
- An amended return results in additional tax due
Interest generally accrues from the original due date of the return until the tax is paid.
Current Georgia penalty and interest rates are available on the Georgia Department of Revenue website.
Current Georgia penalty and interest rates
Should Everyone Complete This Section?
No. Most taxpayers will not enter any amounts in this section.
Generally, entries are made only when:
- A penalty amount has been assessed by the Georgia Department of Revenue
- An interest amount has been assessed by the Georgia Department of Revenue
- An amended return requires penalty or interest to be reported
- Georgia filing instructions specifically require an entry