The Miscellaneous Forms section contains additional Georgia forms that may be needed for estimated tax payments, underpayment penalties, extension requests, refunds due to deceased taxpayers, and extension payment vouchers.
Not all taxpayers will need to complete forms in this section. These forms are generally used for specific filing situations.
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 tax payments are commonly made by taxpayers who:
- Are self-employed.
- Receive income not subject to withholding.
- Expect to owe Georgia tax when filing their return.
These vouchers can be used to submit periodic payments throughout the year to help avoid a large balance due at filing time.
GA Form 500UET – Underpayment of Estimated Income Tax
Form 500UET is used to determine whether a taxpayer owes a penalty for underpaying Georgia estimated taxes during the year.
The form allows taxpayers to:
- Enter the prior year's Georgia tax liability.
- Review estimated tax payments and withholding by quarter.
- Enter dates when underpayments were paid.
- Indicate whether they qualify as a farmer or fisherman.
- Determine whether an exception to the underpayment penalty applies.
This form may help establish that a taxpayer qualifies for a penalty exception or determine the amount of any penalty owed.
GA Form 5347 – Statement of Person Claiming Refund on Behalf of a Deceased Taxpayer
Form 5347 is used when someone is claiming a Georgia tax refund on behalf of a deceased taxpayer.
This form helps establish the claimant's right to receive the refund and may be required when the refund cannot be issued automatically to a surviving spouse or estate representative.
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.
Claimant Information
The claimant must provide:
- Social Security Number
- Full Name
- Mailing Address
- City, State, ZIP Code
- County of Residence
Relationship to the Decedent
The claimant must identify:
- Their relationship to the deceased taxpayer.
- The reason they are entitled to receive the refund.
Refund Information
The form requests:
- The amount of the refund issued in the decedent's name.
- The reason for claiming the refund.
Affidavit Requirements
In certain situations, particularly when the refund is less than $1,000, the claimant may be required to certify that:
- They are an heir of the deceased taxpayer.
- The refund is less than $1,000.
- No personal representative has been appointed for the estate.
- No application for appointment of a personal representative is pending.
- They are entitled to receive the refund.
- The refund will be distributed according to applicable state law.
The claimant must also enter the signature date and affirm the statements provided on the form.
Supporting Documentation
Taxpayers should retain and provide any required supporting documentation, such as:
- Death certificate
- Estate documentation
- Court documents
- Other records supporting the refund claim
Failure to provide the required information may delay processing of the refund.
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 when a taxpayer needs to submit a payment with a Georgia extension request.
This voucher allows taxpayers to:
- Remit payment for taxes expected to be owed.
- Reduce potential penalties and interest.
- Accompany an extension payment sent to Georgia.
If a payment was made with an extension, that payment should also be entered in the Georgia → Payments section of the return.
When Should the Miscellaneous Forms Section Be Used?
You may need to use this section if you:
- Need estimated payment vouchers.
- Need to calculate an estimated tax underpayment penalty.
- Are requesting an extension to file.
- Are making a payment with an extension.
- Are claiming a refund on behalf of a deceased taxpayer.
Important Notes
- Most taxpayers will not need every form in this section.
- Review all forms carefully before filing.
- Keep copies of any supporting documents used to complete these forms.
- If you have a valid federal extension, Georgia automatically grants an extension and Form IT-303 is generally not required.
- If Form IT-303 is required, it must be completed in triplicate.
- One copy should be retained for your records, one copy mailed to Georgia, and one copy included with your Georgia return.
- Because Form IT-303 is not electronically filed, the Georgia return must also be printed and mailed.
- Form 5347 must also be printed and mailed when claiming a refund on behalf of a deceased taxpayer.
- Filing an extension does not extend the time available to pay taxes owed.