IT-560C: Payment of Income Tax or Net Worth Tax (Corporate Extension Voucher) (Revision 2024-08)
Georgia · Georgia DOR · Used for tax years 2024
Georgia Form IT-560C is an income or net worth tax payment voucher for corporation, composite, and partnership returns. It identifies the taxpayer, tax year, return type, and amount paid.
Who files this form
IT-560C is an income or net worth tax payment voucher for corporation, composite and partnership returns. Use it to submit a tax payment when an extension has been requested or is in effect.
Payments of $10,000 or more must be made electronically.
What you'll need
Have the following information ready to complete the worksheet and voucher:
- Federal Identification Number (FEIN).
- Income tax year, including beginning and ending dates.
- Exact corporation name and business address.
- Type of return and any name or address change.
- Payment amount.
- Officer’s or agent’s signature, title and date.
If paying by mail, include a check or money order payable to Georgia Department of Revenue. Write your FEIN on the check or money order.
How to file
Pay electronically
Payments can be made through the Georgia Tax Center (GTC) at gtc.dor.ga.gov. Payments of $10,000 or more must be made electronically.
Pay by mail
- Complete the worksheet to generate the payment voucher.
- Use the “Print” button to print the completed voucher, and make sure it is signed and dated.
- Cut the voucher along the dotted line.
- Mail only the voucher and your payment to:
Processing Center
Georgia Department of Revenue
PO Box 740239
Atlanta, GA 30374-0239
Keep the worksheet and instructions with your records. Do not fold, staple or paper clip the items being mailed. Remove all check stubs.
Common mistakes
- Treating an extension as extra time to pay. The extension is for filing the return only, not paying the tax.
- Mailing a payment of $10,000 or more. These payments must be made electronically.
- Sending an incomplete voucher or one without a valid scanline. The checklist says to complete the voucher in its entirety and use a valid scanline.
- Leaving the FEIN off the payment. Write it on your check or money order.
- Mailing the worksheet. Keep it and the instructions for your records.
- Stapling or attaching extra items. Do not fold, staple or paper clip mailed items, and remove all check stubs.
Questions people ask
Does Georgia honor an automatic federal filing extension?
Yes. If you receive an automatic extension to file your federal return, Georgia will honor it. No late-filing penalty will be assessed if the Georgia return is filed by the extended federal filing date. The extension does not extend the time to pay tax.
How much should I pay with IT-560C?
Pay the tax that will be due as reflected on the final return.
What happens if I pay late?
If tax is not paid by the return’s original due date, a late-payment penalty of 1/2 of 1% per month of the tax due will be assessed. Interest will also be due.
How is my voucher payment applied?
The amount paid is credited as a payment toward the liability shown on the completed return.