IT-DN: Disaster Notification (Revision 2024-10)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-DN, Disaster Notification, provides the Department of Revenue with information about an out-of-state business performing infrastructure work or services related to a declared disaster or emergency. It reports business identification, contact information, and the d
Who files this form
Form IT-DN is for an out-of-state business whose presence in Georgia is solely to perform work or services on infrastructure related to a declared disaster or emergency during the disaster or emergency period, as described in O.C.G.A. § 48-2-100.
If the out-of-state business is an affiliate of a business registered in Georgia, the registered business must provide the required information for the affiliate, along with its own information. In this case, the form only needs to be provided once to the Department of Revenue.
When it's due
Provide the form within 60 days after the end of the declared disaster or emergency period.
What you'll need
Have the following information ready for the out-of-state business:
- Business name and state of domicile.
- Principal business address, including street, city or town, state, and ZIP code.
- Federal Employer Identification Number.
- Date of entry into Georgia.
- Contact person's name, phone number, and email address.
- Officer's signature, date, name, and title.
If the business is an affiliate of a business registered in Georgia, also provide the registered business's name, principal business address, Federal Employer Identification Number, contact information, and officer's signature, date, name, and title.
How to file
Complete the out-of-state business information and, if applicable, the registered business information.
Sign and date the applicable officer declarations. The declarations confirm that the out-of-state business meets the requirements of O.C.G.A. § 48-2-100 for exemption and that the form, including attachments, is true, correct, and complete to the best of the signer's knowledge and belief, under penalties of perjury.
Mail a copy of the form to:
Georgia Department of Revenue
2595 Century Pkwy NE, Suite 317
Atlanta, GA 30345
Common mistakes
- Missing the submission deadline: The form must be provided within 60 days after the declared disaster or emergency period ends.
- Overlooking the affiliate requirement: If the out-of-state business is an affiliate of a business registered in Georgia, the registered business must provide the affiliate's information and its own required information.
- Submitting duplicate affiliate notifications: The form says it only needs to be provided once to the Department of Revenue in the affiliate case.
Questions people ask
Which income-tax-related requirements does the exemption cover?
For a qualifying out-of-state business, the form lists registration for a withholding tax number, filing and payment of employer income tax withholding, net worth tax, and state income tax. This includes filing required for a combined or consolidated group of which the business may be a part.
Does qualifying disaster work increase income apportioned to Georgia?
No. The form states that work performed by an out-of-state business in accordance with O.C.G.A. § 48-2-100 does not increase the amount of income apportioned to Georgia under Chapter 7 of Title 48.
Where can I find definitions and more information about eligibility?
The form directs businesses to O.C.G.A. § 48-2-100 for definitions and additional information.