IT-303: Application for Extension of Time for Filing State Income Tax Return (Revision 2024-06)

Who files this form

Use Form IT-303 to request more time to file a Georgia state tax return because of sickness, absence, other disability, or another reasonable cause. The form covers individual, partnership, fiduciary, corporate income tax, and net worth tax returns.

You do not need this application if you use an approved federal extension that Georgia accepts. Your return must be received within the IRS-extended time, and you must attach a copy of the federal extension to your Georgia return.

Spouses filing separate returns must submit separate extension applications. Corporations filing consolidated returns must submit a separate IT-303 for each subsidiary’s Net Worth Tax filing extension. Corporations not filing consolidated returns may request income tax and net worth tax filing extensions on the same form.

What you'll need

Have the following ready:

• Your name, Social Security number or FEIN, and address.
• The name and address of the taxpayer needing the extension, if different.
• The return type, tax period, and requested extension date. For Net Worth Tax, the form asks for the period beginning date.
• Your reason for requesting an extension.
• The taxpayer’s or authorized agent’s signature and date. An agent must also provide the firm or trade name.

Complete the form in three copies. If you request additional filing time, include a copy of the first extension request with a new form. If you rely on a federal extension instead, attach a copy of it to your Georgia return.

How to file

1. Complete Sections 1 through 3, including the reason for the extension, signature, and date. If applicable, explain why you did not need to request a federal filing extension.
2. Make three copies of the completed form.
3. Mail the original before the return due date to:

Georgia Department of Revenue

Processing Center

PO Box 740320

Atlanta, GA 30374-0320

1. Attach one copy to your completed return when you file it. Keep the other copy for your records.

Extension requests are not accepted by telephone, and lists are not acceptable. The department will notify you only if your request is denied.

Common mistakes

• Treating a filing extension as extra time to pay. There is no extension for paying tax. Late payment penalties accrue even if the extension request is approved.
• Sending payment with IT-303. This is not a payment form. Use Form IT-560 or IT-560C, as applicable.
• Assuming a payment extends the filing deadline. Sending payment with IT-560 or IT-560C does not extend the due date for filing your return.
• Forgetting the required copies. Complete IT-303 in three copies, attach one to the return, and retain one for your records.
• Relying on a federal extension without meeting Georgia’s conditions. Attach the federal extension to your return and make sure the return is received within the IRS-extended time.

Questions people ask

Will Georgia accept my federal extension?

Yes, if your return is received within the time extended by the IRS and a copy of the federal extension is attached to the return when filed.

Does an extension give me more time to pay?

No. Income tax or corporate net worth tax must be paid by the prescribed due date to avoid late payment penalties and interest.

Which form should I use to pay?

Individuals and fiduciaries should use Form IT-560. Corporations and partnerships should use Form IT-560C. Composite tax should also be paid using Form IT-560C.

Will I receive an approval notice?

The department says it will notify you only if your extension request is denied.

Official sources

• https://dor.georgia.gov/document/form/tsdapplicationforextensionoftimeforfilingstateincometaxreturnsit303-2pdf/download