The Miscellaneous Forms section contains Georgia forms used for special tax situations, including estimated tax payments, underpayment penalties, extension requests, extension payments, and refunds claimed on behalf of a deceased taxpayer.
Program Entry
To access this section, navigate to:
Georgia → Miscellaneous Forms
Estimated Payment Vouchers (Form 500ES)
Form 500ES is used to generate Georgia estimated tax payment vouchers.
Estimated payments are commonly made by taxpayers who:
- Are self-employed,
- Receive income not subject to withholding, or
- Expect to owe Georgia tax when filing their return.
GA Form 500UET – Underpayment of Estimated Income Tax
GA Form 5347 – Statement of Person Claiming Refund on Behalf of a Deceased Taxpayer
Form 5347 is used when a person is claiming a Georgia tax refund on behalf of a deceased taxpayer. The form helps establish the claimant's right to receive the refund.
Important: Form 5347 is not electronically filed with the Georgia return. If completed, the form must be printed and mailed to the appropriate address listed in the form instructions.
Form IT-303 – Application for Extension of Time to File Georgia Income Tax Return
Form IT-303 is used to request an extension of time to file a Georgia income tax return when a federal extension has not been obtained.
Automatic Georgia Extension
If you have a valid federal extension, Georgia automatically grants an extension for the same period. In most cases, Form IT-303 is not required.
When Is Form IT-303 Required?
If you are not filing a federal extension, you must complete Form IT-303 to request a Georgia extension.
The form allows taxpayers to provide the reason(s) for requesting an extension.
Filing Requirements
Important: Form IT-303 is not electronically filed with the Georgia return.
If Form IT-303 is required:
- Complete the form in triplicate.
- Keep one copy for your records.
- Mail one copy to the Georgia Department of Revenue.
- Include one copy with your Georgia return.
Because Form IT-303 cannot be electronically filed, the Georgia return must also be printed and mailed when filing Form IT-303.
Important: An extension of time to file is not an extension of time to pay. Any tax due should generally be paid by the original due date to help minimize penalties and interest.
Form IT-560 – Extension Payment Voucher
Form IT-560 is used to submit a payment with a Georgia extension request. Taxpayers expecting to owe tax may use this voucher to make a payment by the original due date and help reduce penalties and interest.
If an extension payment is made, it should also be entered in the Georgia → Payments section of the return.