602-ES: Corporate and Partnership Estimated Tax (2025)

Who files this form

Form 602-ES is for corporate and partnership estimated tax. The form specifically says it should be used by:

• Corporations required to file estimated tax for a short taxable period or whose accounting period has changed.
• Partnerships and Subchapter S corporations that have made, or plan to make, the irrevocable election to pay tax at the entity level.

The form refers entities that must pay estimated tax in the corporate manner to the Estimated Income Tax page in the IT-611 Tax Booklet.

When it's due

For tax year 2025, the worksheet lists these dates and installment calculations based on when the first payment is due:

| First payment due | Amount to enter |

| --- | --- |

| April 15, 2025 | 1/4 of line 5 |

| June 15, 2025 | 1/3 of line 5 |

| September 15, 2025 | 1/2 of line 5 |

| December 15, 2025 | All of line 5 |

Line 5 is the unpaid balance. If a due date falls on a weekend or holiday, payment is due the next day that is not a weekend or holiday.

Corporations filing on a fiscal year ending after January 1 must file on corresponding dates. Corporations with a short taxable period or a changed accounting period should change the applicable dates to match the short period.

What you'll need

Have the following information ready to complete the worksheet and voucher:

• Federal employer identification (FEI) number, business name, address and telephone number.
• Return type, tax year, year-ending date and payment due date.
• Expected taxable income, estimated tax using the applicable tax rate and credits.
• Any 2024 overpayment credit elected on Form 600, 600S or 700.
• Payment amount.

For mailing, use a completed, signed and dated payment voucher with a valid scanline, plus your check or money order. Keep the worksheet and instructions with your records.

How to file

1. Download the latest free version of Adobe Reader.
2. Complete the worksheet to automatically create the payment voucher.
3. Click “Print” to print the completed 602-ES voucher.
4. Sign and date the voucher, then cut it along the dotted line.
5. Make your check or money order payable to Georgia Department of Revenue.
6. Mail only the voucher and payment to:

Processing Center

Georgia Department of Revenue

PO Box 105136

Atlanta, Georgia 30348-5136

Do not mail the worksheet. Keep it and the instructions with your records.

Common mistakes

• Mailing the worksheet or instructions. Keep these with your records; mail only the voucher and payment.
• Folding, stapling or paper-clipping mailed items. The form says not to do this and to remove all check stubs.
• Using a voucher without a valid scanline. The form specifically requires a valid scanline.
• Failing to pay or underpaying estimated tax. The form warns of a possible penalty of 5% of the income tax for failure to pay estimated tax and a charge of 9% per year for underpayment. It refers readers to Form 600UET and the IT-611 Booklet for more information.

Questions people ask

Can a partnership or S corporation use this form?

Yes. The form says to use it if the entity has made, or plans to make, the irrevocable election to pay tax at the entity level.

Can I apply a prior-year overpayment?

The 2025 worksheet allows a credit for a 2024 overpayment if you elected that credit on Form 600, 600S or 700.

How do I calculate the unpaid balance?

Subtract line 3, credits, and line 4, the elected 2024 overpayment credit, from line 2, estimated tax. Enter the result on line 5, but not less than zero.

What if my corporation has a short taxable year?

Corporations required to file estimated tax for a short taxable period, or whose accounting period has changed, should use Form 602-ES and adjust the applicable dates to match the short period.

Official sources

• https://dor.georgia.gov/document/document/2025-602es-corporate-and-partnership-estimated-tax/download