CR-ES: Georgia Nonresident Composite Tax Payment Voucher (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form CR-ES is a payment voucher for 2025 composite return estimated tax. It records the entity’s identifying information, tax year ending, payment due date and amount paid.
Who files this form
For 2025, 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 instead of withholding on nonresident partners, shareholders, or members. Permission is not required. See Form IT-CR for more information.
Composite estimate taxpayers with quarterly payments of more than $10,000 must pay electronically through the Georgia Tax Center (GTC).
What you'll need
Have the following information ready to complete the worksheet and voucher:
- FEI number.
- Name, mailing address, and telephone number.
- Tax year ending, payment due date, and amount paid.
- Any applicable 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 at gtc.dor.ga.gov/. Electronic payment through GTC is required for quarterly payments of more than $10,000.
Pay by mail
- Complete the worksheet to automatically create your payment voucher.
- Click the “Print” button 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 mail the entire page.
Common mistakes
- Mailing the worksheet or entire page: Mail only the cut-out voucher and payment. Keep the worksheet and instructions.
- Folding or attaching mailed items: Do not fold, staple, or paper clip the items being mailed. Remove all check stubs.
- Not using GTC when required: Quarterly payments of more than $10,000 must be submitted electronically through GTC. The form states that a 10% penalty will be added if the payment is not submitted electronically on GTC.
Questions people ask
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.
When are composite estimated payments required?
Estimates are required if the composite tax exceeds $500 for the year.
Can I pay electronically?
Yes. Payments can be made at gtc.dor.ga.gov/. Quarterly payments of more than $10,000 must be paid electronically through GTC.
Where can I find information about an underestimated tax penalty exception?
The form directs entities that qualify for an underestimated tax penalty exception to Form IT-CR UET.