IT-CR: Georgia Nonresident Composite Tax Return (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form IT-CR is the 2025 Nonresident Composite Tax Return for partners and shareholders. It reports tax on Georgia taxable income, credits, payments, interest and penalties, and any balance due or overpayment.
Who files this form
A partnership, S corporation or limited liability company may file Form IT-CR as an alternative to withholding on nonresident partners, shareholders or members. Permission is not required.
Generally, only nonresidents who are not otherwise required to file a return may be included. An individual who is otherwise required to file a return may still be included if they use Option 1.
What you'll need
- Entity information: Legal name, federal employer identification number, business address, NAICS code and Georgia nonresident withholding number, if applicable.
- Your own tax calculation schedule: Attach a member-by-member calculation of the total tax due. Required information includes each nonresident partner’s or shareholder’s name, identification number, Georgia income, marital status and tax due. Also list nonresident partners or shareholders not included in the calculation, with their identification numbers.
- Payment and withholding records: Gather estimated payments, extension payments, prior-year carryforward amounts and withholding credits from Forms G2-A, G2-RP or G2-LP, as applicable.
- Credit information, if claiming credits: Have the entity’s K-1 credit information, credit codes, company names, identification numbers and applicable credit certificate numbers. Complete Schedule 2 and/or Schedule 2B and provide additional credit documentation where required.
- Federal extension approval, if using a federal extension: File the approval form with the Georgia return.
How to file
- Complete Form IT-CR and attach your member-by-member tax calculation schedule. Round amounts to the nearest dollar.
- Complete the applicable credit schedules and the signature section. Check the box on the partnership or S corporation return indicating that a nonresident composite return is being filed.
- Mail the return to:
Georgia Department of Revenue
Processing Center
P.O. Box 740320
Atlanta, GA 30374-0320
Payment voucher address: The CR PV composite return payment voucher lists a different mailing address:
Processing Center
Georgia Department of Revenue
P.O. Box 740240
Atlanta, GA 30374-0240
Electronic estimated payments: Composite estimate taxpayers with quarterly payments of $10,000 or more must pay electronically through the Georgia Tax Center (GTC). The supplied text does not give instructions for electronically filing the return.
Common mistakes
- Treating an extension as extra time to pay: Tax due should be paid on Form IT-560C by the statutory due date, not the extended filing due date.
- Trying to change an option after filing: The Option 1 or Option 2 election cannot be changed once the return is filed. A new election is made each year.
- Duplicating credit allocations: Do not allocate credits on the partnership or S corporation return for partners included on the composite return whose share of taxes is claimed there. The text warns that doing so will cause the credit claimed on the composite return to be denied.
- Claiming purchased Timber Tax Credits as refundable: Purchased Timber Tax Credits belong on Schedule 2, not Schedule 2B.
- Overlooking carryover rules: Complete a credit schedule for an eligible carryover even if the credit is unused this year. Remove expired carryovers before applying the remaining amount to the next year.
- Ignoring payment instructions: Required electronic estimated payments carry a 10% penalty if not submitted electronically through GTC. For the CR PV voucher, do not staple and remove all check stubs.
Questions people ask
How do Option 1 and Option 2 differ for 2025?
Option 1 applies a flat 5.19% tax rate to Georgia income and does not allow income adjustments such as self-employed health insurance, Keogh or SEP adjustments. Option 2 allows prorated deductions using the entity’s income. Individuals may choose an option member by member.
Are estimated tax payments required?
Yes, if the composite tax exceeds $500 for the year. Use Form IT-CR UET to compute the underestimated tax penalty. If the entity qualifies for a penalty exception, check the UET Penalty Exception box and enter the adjusted penalty on line 5a.
How do I amend a composite return?
Use Form IT-CR and check the amended return box at the top. Amended composite returns must be filed during the same period as individual returns.
Can an overpayment be refunded or applied to estimated tax?
Yes. Enter the overpayment on line 9, the amount to apply to estimated tax on line 10 and the amount to refund on line 11.