CR-ES: Georgia Nonresident Composite Tax Payment Voucher (2024)
Georgia · Georgia DOR · Used for tax years 2024
Georgia Form CR-ES is a payment voucher for 2024 composite return estimated tax. It records the entity’s identifying information, tax year ending, due date and amount paid.
Who files this form
Estimated payments are required if the composite tax exceeds $500 for the year.
A partnership, S corporation or limited liability company may file a composite return as an alternative to withholding on nonresident partners, shareholders or members. Permission is not required. See Form IT-CR for more information.
If the entity qualifies for an underestimated tax penalty exception, see Form IT-CR UET.
What you'll need
To complete the worksheet and payment voucher, have these details ready:
- FEI number and entity name.
- Mailing address and telephone number.
- Tax year ending, payment due date and amount paid.
- Any name, address or tax year changes.
The voucher also includes fields for a signature, title and date. If paying by mail, include a check or money order payable to Georgia Department of Revenue.
How to file
Pay electronically
Payments can be made through the Georgia Tax Center (GTC) at gtc.dor.ga.gov/. Composite estimate taxpayers with quarterly payments of more than $10,000 must pay electronically through GTC.
Pay by mail
- Use the latest version of Adobe Reader and complete the worksheet to automatically create the payment voucher.
- Click “Print” to print the completed CR-ES.
- Cut the voucher along the dotted line.
- Make your check or money order payable to Georgia Department of Revenue.
- Mail only the voucher and payment to:
Processing Center
Georgia Department of Revenue
PO Box 740238
Atlanta, GA 30374-0238
Keep the instructions and worksheet with your records. Do not fold, staple or paper clip the mailed items, and remove all check stubs.
Common mistakes
- Mailing the entire page or worksheet. Mail only the payment voucher and payment. Keep the instructions and worksheet for your records.
- Folding, stapling or paper clipping mailed items. The form says not to do this. Remove all check stubs, too.
- Not paying electronically when required. Composite estimate taxpayers with quarterly payments of more than $10,000 must use GTC. A 10% penalty will be added if the payment is not submitted electronically through GTC.
- Using the wrong payee. Make checks or money orders payable to Georgia Department of Revenue.
Questions people ask
When are composite estimated payments required?
Estimated payments are required if the composite tax exceeds $500 for the year.
Does an entity need permission to file a composite return?
No. A partnership, S corporation or limited liability company may file a composite return as an alternative to withholding on nonresident partners, shareholders or members. See Form IT-CR for more information.
Can I pay electronically?
Yes. Payments can be made at gtc.dor.ga.gov/. Composite estimate taxpayers with quarterly payments of more than $10,000 must use GTC.
Should I mail the worksheet with my payment?
No. Keep the worksheet and instructions with your records. Mail only the payment voucher and payment.
Where can I find information about an underestimated tax penalty exception?
The form directs entities that qualify for an exception to Form IT-CR UET.