Georgia Form IT-303 is the Application for Extension of Time for Filing State Income Tax Returns, and any Georgia taxpayer who cannot file a state income tax return by the original due date — and who does not already have a valid federal extension — must file it with the Georgia Department of Revenue to get six more months. The form is short, but the wrong answer in the Reason for Extension box, a missing signature, or a misunderstanding about payment can cost you penalties of up to 25% of the tax due plus interest.
The form solves a narrow but urgent problem: it buys you time to file, not time to pay. Every year, the Georgia Department of Revenue processes more than 5.1 million individual income tax returns, and a meaningful share of late filers get hit with the 5%-per-month late-filing penalty under O.C.G.A. § 48-7-57 simply because they confused an extension to file with an extension to pay.
Here is what this guide gives you, step by step:
- 📄 What IT-303 is, who must file it, and who is exempt because they already have a federal extension
- 🗂️ A pre-filing checklist of every document and number you need before you open the PDF
- ✍️ A line-by-line walkthrough of every field on the form, with sample entries and edge cases
- 👥 Three full filled-out scenarios — an individual W-2 earner, a self-employed Schedule C filer, and a fiduciary trust filer
- ⚠️ The 10 most common mistakes, the do’s and don’ts, and 14 FAQs that answer the questions filers actually ask
What the Form Is and Who Must File It
Georgia Form IT-303 is the state-level paper application a Georgia taxpayer uses to request a six-month extension of time to file a Georgia income tax return when no federal extension is in place. The Georgia Department of Revenue authorizes the extension under O.C.G.A. § 48-7-57(c), which gives the Commissioner discretion to grant additional time when the taxpayer shows good cause in writing. The form covers Georgia Form 500 (individual), Form 500X (amended individual), Form 501 (fiduciary), Form 600 (corporate), Form 600S (S corporation), and Form 700 (partnership) returns.
You must file IT-303 if you are a Georgia resident, part-year resident, nonresident with Georgia-source income, fiduciary, corporation, S corporation, or partnership that needs more time to file, and you have not already filed a valid federal Form 4868 (individual) or federal Form 7004 (business or fiduciary). Georgia honors a valid federal extension automatically, so taxpayers who already have one do not need to send IT-303 at all — they simply attach a copy of the federal extension to the Georgia return when they finally file.
The form does not extend the time to pay. The Georgia Department of Revenue makes this clear on the IT-303 instructions: any tax owed must still be paid by the original due date, which for calendar-year individuals is April 15. To send a payment with an extension request, taxpayers use the separate Form IT-560 payment voucher. Filing IT-303 without paying the balance does not stop the 0.5%-per-month late-payment penalty under O.C.G.A. § 48-7-86 or interest at the prime rate plus 3% under O.C.G.A. § 48-2-40.
A common misconception is that IT-303 buys you a year. It does not. The maximum extension is six months for calendar-year individuals (October 15) and the 15th day of the 10th month after year-end for fiscal-year filers and fiduciaries. Any further extension requires a separate written request with cause, and the Department rarely grants one.
Before You Start: Documents and Information You Need
Before you open the official IT-303 PDF, gather everything below. A complete pre-filing folder takes about 20 minutes to assemble and prevents the back-and-forth that causes most rejections.
- Your full legal name as shown on your Social Security card. The Department cross-checks names against SSA records, and a mismatch (married name vs. maiden name, hyphen vs. no hyphen) triggers a manual review that delays processing.
- Your Social Security Number, ITIN, or FEIN. Individuals use the SSN or ITIN; fiduciaries, corporations, and partnerships use the FEIN. Without the correct nine-digit identifier, the Department cannot match the extension to your future return.
- Your spouse’s full legal name and SSN, if filing jointly. Both spouses must be listed on IT-303 even though only one signature is required, because the extension covers both filers on the joint Form 500.
- Your current mailing address, including ZIP+4. The Department mails any denial notice to this address; an outdated address means you may not learn the extension was denied until penalties have stacked up.
- The tax year and form type the extension covers. You must know whether you are extending Form 500, 500X, 501, 600, 600S, or 700. Filing IT-303 for the wrong form can void the extension.
- An estimate of your Georgia tax liability for the year. While IT-303 itself does not have a tentative-tax line on every revision, the Department expects you to know your number so you can pay with Form IT-560.
- A specific, written reason for needing the extension. “Need more time” is not enough. Acceptable reasons include awaiting a Schedule K-1, awaiting corrected 1099s, a serious illness, a death in the family, or records destroyed by a casualty.
- A copy of any federal extension request, if applicable. Even though Georgia honors the federal extension automatically, you should still keep Form 4868 or Form 7004 on file to attach to your eventual Georgia return.
- Your prior-year Georgia return. It speeds up estimating your tentative tax and confirming the correct filing status, residency, and identification numbers.
- A check or money order, if you owe tax. Make it payable to Georgia Department of Revenue and send it with Form IT-560, not stapled to IT-303.
Where to Get the Form and How to Access It
The only authoritative copy of IT-303 lives on the Georgia Department of Revenue forms library. Do not download IT-303 from third-party PDF aggregators. Older revisions still circulate online, and the Department rejects forms that no longer match the current layout or that omit required language.
The current revision date is printed in the lower-left corner of the form. Confirm that the revision matches the tax year you are extending; using a 2019 revision to extend a 2025 return invites a manual rejection. The PDF is fillable on screen with Adobe Acrobat Reader, which lets you type directly into each field, save your work, and print a clean copy for mailing.
If you cannot print, you can request a paper form by calling the Georgia Department of Revenue Taxpayer Services Division at 1-877-423-6711 or by visiting any of the regional Department of Revenue offices listed on the agency’s site. Allow 7–10 business days for mailed forms; if your deadline is closer than that, drive to a regional office or print the PDF instead.
There is no online portal for IT-303 itself. The Department’s Georgia Tax Center accepts payments and most return filings, but the IT-303 application is a paper-only form that must be mailed. The companion Form IT-560 payment voucher can be paid online through the Georgia Tax Center even though IT-303 itself cannot.
Step-by-Step: How to Fill Out Georgia Form IT-303 Line by Line
The form is a single page divided into a header block, a body of identifying fields, the Reason for Extension box, and a signature block. Work top to bottom, in order, and use black or dark blue ink if filling by hand. The Department’s optical scanner reads pencil and light blue ink poorly, which causes silent rejections.
Tax Year Box (Top of Form)
The top of IT-303 asks for the tax year for which you need the extension. Restate this in plain English: which calendar year or fiscal year are you asking the state to give you more time to file? Enter four digits for a calendar year, such as 2025, or the start and end dates of a fiscal year, such as 07/01/2025 to 06/30/2026. Maria Lopez, a calendar-year W-2 employee extending her 2025 Form 500, writes 2025 in this box.
A common nuance is the short tax year — if your business closed mid-year or your trust terminated, enter the actual short-year start and end dates rather than a full year. The most common mistake here is leaving the box blank and assuming the postmark date controls the year; the Department will treat a blank tax year as a defective application and reject it. A misconception filers carry is that IT-303 covers all tax years they currently owe; it covers exactly one year, the one written in this box.
Form Type Box
This field asks which Georgia return the extension covers. Check the box for Form 500, 500X, 501, 600, 600S, or 700, depending on what you would otherwise file by the original due date. If you file both a personal Form 500 and a corporate Form 600, you need a separate IT-303 for each, because one extension covers one form.
For example, Carlos Rivera, a sole proprietor reporting Schedule C income on his Form 500, checks the Form 500 box only. The most common mistake is checking Form 600 when the filer actually owes a Form 500 — this happens when self-employed taxpayers confuse “business income” with “corporate return.” The consequence is that your Form 500 is treated as unextended, and the late-filing penalty begins to accrue on April 16. A misconception is that checking multiple boxes “to be safe” covers all your filings; the Department reads multiple-box returns as ambiguous and rejects them.
Taxpayer Name (and Spouse Name if Joint)
Enter your full legal name exactly as it appears on your Social Security card or, for entities, exactly as it appears on your IRS EIN assignment letter. For joint filers, list the primary taxpayer first and the spouse on the second line. Use ALL CAPS if filing by hand; the scanner reads capitals more reliably.
Maria Lopez, married to David Lopez, writes MARIA LOPEZ on line 1 and DAVID LOPEZ on line 2. A nuance: if you changed your name during the tax year (marriage, divorce, court order) but have not yet updated SSA, use the name on file with SSA, not the new name. The most common mistake is dropping the middle initial when SSA has it on file, which causes a name-control mismatch and a manual hold. A misconception is that nicknames or shortened names are acceptable; Mike instead of Michael will trigger a mismatch.
Taxpayer Identification Number
This field asks for your nine-digit SSN, ITIN, or FEIN. Format it with dashes — 123-45-6789 for an SSN or ITIN, 12-3456789 for a FEIN. For joint filers, both spouses’ SSNs go on the form, in the same order as the names above.
The Johnson Family Trust, a fiduciary filer, enters its FEIN 58-1234567. A nuance: ITIN holders must use the ITIN exactly as issued by the IRS, including leading 9s. The most common mistake is transposing two digits — a single transposed digit means the Department cannot match the extension to the eventual return, and you may be told the return is late even though IT-303 was timely. A misconception is that you can write “applied for” if you do not yet have an FEIN; you cannot. You must obtain the FEIN before filing IT-303.
Address, City, State, ZIP
Enter your current mailing address — street number, street name, apartment or suite, city, two-letter state code, and ZIP+4. If you use a P.O. Box, enter the box on line 1 and your physical address on line 2 (or vice versa); the Department accepts either, but a P.O. Box alone is fine.
For example, Carlos Rivera enters 2204 PEACHTREE ST NE, APT 5B, ATLANTA, GA 30309-1421. A nuance: out-of-state filers (former Georgia residents who still owe Georgia tax on Georgia-source income) must use their current out-of-state address, not their old Georgia address. The most common mistake is using an address the filer plans to move to but has not yet — any denial notice goes to the address on the form, and missing the notice means missing the chance to refile. A misconception is that the address must match the prior-year return; the Department updates address on the most recent filing it receives.
Reason for Extension
This is the single most important field on the form. The Department uses your written reason to decide whether to grant the extension under O.C.G.A. § 48-7-57(c). Write a clear, specific sentence explaining why you cannot file by the original due date.
Acceptable reasons include Awaiting Schedule K-1 from partnership, Records destroyed in February 2026 house fire, Taxpayer hospitalized March–April 2026, or Awaiting corrected 1099-B from broker. Maria Lopez writes Awaiting corrected 1099-DIV from Vanguard, expected May 2026. A nuance: if multiple reasons apply, list them in order of urgency, separated by semicolons. The most common mistake is writing “need more time” or “personal reasons,” which the Department treats as no reason at all and may deny — once denied, the extension is void retroactive to the original due date and penalties begin to accrue. A misconception is that the reason must be dramatic; routine, documentable causes (missing K-1, missing 1099) are perfectly acceptable.
Signature, Date, and Telephone Number
The taxpayer must sign and date the form in ink. For joint filers, only one spouse needs to sign, but the Department prefers both signatures because it speeds processing. Enter a daytime telephone number with area code, in the format (404) 555-0143.
For fiduciaries, the trustee or executor signs and writes their title (e.g., Trustee) next to the signature. For corporations, an officer signs (typically the CFO or treasurer) and writes the title. A nuance: an unsigned IT-303 is treated as never filed, regardless of postmark. The most common mistake is mailing the form without signing it, which voids the extension entirely. A misconception is that a paid preparer’s signature substitutes for the taxpayer’s — it does not. A preparer can sign on the Preparer’s Signature line, but the taxpayer (or fiduciary, or officer) must still sign on the Taxpayer’s Signature line.
Preparer’s Signature Block (If Applicable)
If a paid preparer fills out the form, the preparer signs the Preparer’s Signature line, enters their PTIN, firm name, firm address, and firm phone number. This block is optional for self-prepared filings.
For example, the Johnson Family Trust’s CPA, Janet Williams of Williams & Co., signs as preparer, enters PTIN P01234567, firm name Williams & Co. CPAs, and firm address 100 Main St, Savannah, GA 31401. A nuance: a preparer who fills out the form for compensation but refuses to sign violates IRS Circular 230 and Georgia preparer rules; insist on the signature. The most common mistake is leaving the PTIN blank — the Department flags unsigned PTIN fields and may delay extension confirmation. A misconception is that a friend or family member who helps fill out the form must sign here; only paid preparers sign as preparers.
Three Filled-Out Examples Using Real Scenarios
Below are three named filers walking through IT-303 from top to bottom. Each scenario uses real-world facts and shows what the filer enters in each major section.
Scenario 1: Maria Lopez — Calendar-Year W-2 Employee Awaiting a Corrected 1099
Maria is a 34-year-old Atlanta marketing manager who files Form 500 jointly with her husband David. Their broker issued a corrected 1099-DIV in late March, and they will not have it in hand until May.
| Form Section | What Maria Enters |
|---|---|
| Tax Year | 2025 |
| Form Type | Form 500 (checked) |
| Taxpayer Name | MARIA LOPEZ |
| Spouse Name | DAVID LOPEZ |
| Taxpayer SSN | 123-45-6789 |
| Spouse SSN | 987-65-4321 |
| Address | 412 VIRGINIA AVE NE, ATLANTA, GA 30306-3017 |
| Reason for Extension | Awaiting corrected 1099-DIV from broker, expected May 2026 |
| Signature and Date | Maria Lopez, 04/10/2026 |
| Daytime Phone | (404) 555-0143 |
Maria mails IT-303 with no payment because her W-2 withholding already covers her Georgia liability. She keeps a stamped copy and the certified-mail green card as proof of timely filing.
Scenario 2: Carlos Rivera — Self-Employed Schedule C Filer Who Owes Tax
Carlos is a 41-year-old freelance graphic designer in Savannah. He estimates he owes $3,200 in Georgia tax for 2025 and needs another five months to reconcile his Schedule C records.
| Form Section | What Carlos Enters |
|---|---|
| Tax Year | 2025 |
| Form Type | Form 500 (checked) |
| Taxpayer Name | CARLOS RIVERA |
| Spouse Name | (left blank — single filer) |
| Taxpayer SSN | 234-56-7890 |
| Address | 2204 PEACHTREE ST NE, APT 5B, ATLANTA, GA 30309-1421 |
| Reason for Extension | Awaiting reconciliation of Schedule C records and 1099-NEC totals from three clients |
| Signature and Date | Carlos Rivera, 04/12/2026 |
| Daytime Phone | (912) 555-0188 |
Carlos pairs IT-303 with Form IT-560 and a $3,200 check made payable to Georgia Department of Revenue. He mails IT-303 in one envelope and IT-560 with the check in a separate envelope to the address on each form.
Scenario 3: The Johnson Family Trust — Fiduciary Filer Extending Form 501
The Johnson Family Trust is a calendar-year revocable trust in Macon. Trustee Linda Johnson needs more time because the trust is awaiting a Schedule K-1 from a partnership investment.
| Form Section | What Linda Enters |
|---|---|
| Tax Year | 2025 |
| Form Type | Form 501 (checked) |
| Entity Name | JOHNSON FAMILY TRUST |
| Trustee Name | LINDA JOHNSON, TRUSTEE |
| FEIN | 58-1234567 |
| Address | 1500 RIVERSIDE DR, MACON, GA 31201-2210 |
| Reason for Extension | Awaiting Schedule K-1 from Peach State Partners LP, expected June 2026 |
| Signature and Date | Linda Johnson, Trustee, 04/14/2026 |
| Daytime Phone | (478) 555-0199 |
Linda’s CPA, Janet Williams, signs the Preparer’s Signature line and lists PTIN P01234567. The trust mails IT-303 by certified mail and retains a copy for the file.
How to File the Completed Form
IT-303 is a paper-only filing. Mail the completed and signed form to the Georgia Department of Revenue, Processing Center, P.O. Box 740320, Atlanta, GA 30374-0320, which is the address printed in the IT-303 instructions. Use first-class mail at minimum; the Department recommends certified mail with return receipt for proof of timely filing.
There is no filing fee for IT-303 itself. The Department does not charge to grant an extension. However, if you owe Georgia tax, you must send payment with Form IT-560 by the original due date. IT-560 accepts check, money order, or electronic payment through the Georgia Tax Center. Credit card payments go through the third-party processor ACI Payments, which charges a 2.5% convenience fee.
Processing time for IT-303 is approximately 4–6 weeks. The Department does not send a confirmation that the extension was granted; silence means approval. If the extension is denied, the Department mails a denial notice to the address on the form, and the taxpayer has 15 days to refile or appeal.
Your proof of filing is the certified-mail receipt or the postmarked envelope, plus a stamped copy of the form. Keep this proof for at least three years from the date you eventually file the Georgia return, which is the standard statute of limitations under O.C.G.A. § 48-2-49 for assessments.
In-person filing is available at any regional Department of Revenue office. Walk in, ask the clerk to date-stamp two copies of IT-303, and keep the stamped copy as proof. Fax filing is not accepted for IT-303.
What Happens After You File
After IT-303 is mailed, the Department reviews the form, matches it to your taxpayer record by SSN or FEIN, and either grants or denies the extension. The extension is automatically granted for six months unless the Department finds the reason inadequate or the form defective. Most timely, complete IT-303s are approved without comment.
If the extension is granted, your new filing deadline is October 15 for calendar-year individuals, or the 15th day of the 10th month after year-end for fiscal-year filers. You file your Georgia return by that date, attach a copy of IT-303 to the return, and proceed normally. There is no second form to confirm the extension.
If the extension is denied, the Department mails a denial notice. You have 15 days to refile a corrected IT-303 with a stronger reason, or to appeal under O.C.G.A. § 48-2-59. A denied extension means the original due date controls, and any tax owed accrues the late-filing penalty back to April 16.
If you owe tax and did not pay with IT-560, expect a bill. The late-payment penalty under O.C.G.A. § 48-7-86 is 0.5% per month, capped at 25%, and interest accrues at the prime rate plus 3% under O.C.G.A. § 48-2-40. The Department issues a Notice of Proposed Assessment, which you can pay or contest within 30 days.
Mistakes to Avoid When Filling Out the Form
- Filing IT-303 when you already have a federal extension. Georgia honors the federal extension automatically; filing IT-303 on top creates duplicate records and may delay processing of your eventual return.
- Writing “need more time” in the Reason for Extension box. The Department treats vague reasons as inadequate cause and may deny the extension, voiding it retroactive to the original due date.
- Forgetting to sign the form. An unsigned IT-303 is treated as never filed, regardless of postmark, and the late-filing penalty begins to accrue immediately.
- Confusing extension to file with extension to pay. IT-303 does not stop the late-payment penalty; tax owed must be paid by April 15 with Form IT-560.
- Using the wrong revision of the form. Old PDFs from third-party sites may lack required fields; always use the Department’s current PDF.
- Checking multiple form-type boxes. The Department reads multi-box selections as ambiguous; each form type requires its own IT-303.
- Transposing digits in the SSN or FEIN. A single transposed digit means the extension cannot be matched to your return, and your return may be flagged as late.
- Mailing IT-303 to the wrong address. Use the Atlanta Processing Center P.O. Box, not a regional office address, unless you are filing in person.
- Stapling the IT-560 check to IT-303. The two forms go to different processing queues; stapling them together can delay both.
- Filing IT-303 after April 15. A late-postmarked IT-303 does not extend anything; the Department rejects it and the late-filing penalty applies to the underlying return.
Do’s and Don’ts
- Do confirm you do not already have a valid federal extension before filing IT-303 — Georgia honors the federal extension automatically.
- Do write a specific, documentable reason in the Reason for Extension box, because vague reasons trigger denial.
- Do mail by certified mail with return receipt, since the Department does not send a confirmation of receipt.
- Do pair IT-303 with Form IT-560 if you owe tax, because the extension does not extend the time to pay.
- Do keep a stamped copy of IT-303 for at least three years, the O.C.G.A. § 48-2-49 statute of limitations.
- Do sign the form in dark ink, because the Department’s scanner reads dark ink most reliably.
- Don’t file IT-303 if you have a valid federal Form 4868 or Form 7004, since duplicate extensions cause processing delays.
- Don’t assume the extension covers payment — it does not, and the 0.5%-per-month late-payment penalty accrues anyway.
- Don’t use a nickname or shortened name in the taxpayer name field, because SSA name-control mismatches trigger manual review.
- Don’t check more than one form-type box on a single IT-303; each return type requires a separate form.
- Don’t rely on email or fax — IT-303 is paper-only and must be mailed or hand-delivered.
- Don’t wait until April 14 to mail; postal delays around the deadline are common, and a late postmark voids the extension.
Pros and Cons of Filing on Your Own vs. With Help
Filing IT-303 yourself is realistic for most individual taxpayers because the form is one page with about ten fields. Hiring a CPA or enrolled agent makes sense when the return underneath is complex — multi-state income, fiduciary returns, partnership K-1s, or a payment dispute.
Pros of filing on your own:
- No professional fees, since the form itself is free and self-prepared filings cost nothing beyond postage.
- Faster turnaround, because you control the timing and do not wait on a preparer’s schedule.
- Direct knowledge of your records, which means the Reason for Extension box is in your own words and reflects your situation.
- Simpler audit trail, since you keep the only copy of the certified-mail receipt and the stamped form.
- Useful tax-literacy practice, because filling out IT-303 teaches you the structure of the Georgia tax system.
Cons of filing on your own:
- Easy to miss the federal-extension shortcut, which means you do unnecessary paperwork.
- Higher risk of writing a vague Reason for Extension that triggers denial.
- No professional review of your tentative tax estimate, which can lead to underpayment penalties.
- Mistakes on the SSN, name, or form-type box are entirely your responsibility, with no preparer to catch them.
- No representation if the Department denies the extension or audits the underlying return.
Pros of using a paid preparer:
- Preparer signs as a witness, which lends credibility to the Reason for Extension.
- CPA can pair IT-303 with IT-560 and calculate a defensible tentative tax in one sitting.
- Preparer keeps a duplicate file, providing a backup if you lose your stamped copy.
- E&O insurance covers preparer errors, giving you recourse if the extension is bungled.
- Preparer can represent you if the extension is denied, under Georgia’s tax practitioner rules.
Cons of using a paid preparer:
- Fees can run $75–$200 just for the extension, which is high for a one-page form.
- Preparer’s calendar in early April is crowded; you may not get your form mailed in time.
- Preparer may push e-filing of the underlying return as a package, which is unrelated to IT-303 itself.
- You still have to gather all the same documents the preparer needs, so the time savings are modest.
- The preparer’s PTIN does not substitute for your signature; you still must sign the taxpayer line yourself.
IT-303 vs. Federal Form 4868: Which Do You File?
| Question | Answer |
|---|---|
| Who issues the form? | Georgia DOR issues IT-303; the IRS issues Form 4868. |
| What does it extend? | IT-303 extends Georgia Form 500/501/600/600S/700; Form 4868 extends federal Form 1040. |
| Length of extension | Six months for both forms. |
| Is payment included? | No — Georgia uses IT-560; federal uses Form 4868 itself for payment. |
| Filing channel | IT-303 is paper-only; Form 4868 can be e-filed via IRS Free File. |
| Do you need both? | No — a valid federal Form 4868 automatically extends Georgia, so IT-303 is unnecessary. |
| Penalty for late-filed extension | Both void the extension and trigger 5%-per-month late-filing penalties. |
| Where to mail | IT-303 goes to Atlanta P.O. Box 740320; Form 4868 goes to the IRS service center for your state. |
FAQs
Do I need to file IT-303 if I already have a federal extension?
No. Georgia automatically honors a valid federal Form 4868 or Form 7004. Just attach a copy of the federal extension to your Georgia return when you eventually file.
Does IT-303 extend the time to pay my Georgia tax?
No. IT-303 only extends the time to file. Any tax owed must be paid by the original due date using Form IT-560 to avoid penalties and interest.
How long is the extension granted by IT-303?
Yes, six months. For calendar-year individuals, the new deadline is October 15; for fiscal-year filers, it is the 15th day of the 10th month after year-end.
Can I e-file IT-303 through the Georgia Tax Center?
No. IT-303 is paper-only and must be mailed or hand-delivered. The Georgia Tax Center accepts payments via IT-560 but not the extension form itself.
Do I write my maiden name or married name in the taxpayer name field?
Yes, use whichever name is currently on file with the Social Security Administration. A mismatch between the form and SSA records triggers a name-control hold.
What do I write in the Reason for Extension box if I just need more time?
Yes, write a specific reason such as Awaiting Schedule K-1 or Awaiting corrected 1099. Vague reasons like “need more time” are commonly denied.
Should I check multiple form-type boxes on one IT-303?
No. Each form type (500, 501, 600, 600S, 700) requires its own separate IT-303. Multi-box submissions are read as ambiguous and rejected.
Do both spouses need to sign IT-303 on a joint return?
No, only one signature is required, but listing both names and SSNs is mandatory. Both spouses signing speeds processing.
Is there a filing fee for IT-303?
No, the Department does not charge a fee to grant an extension. Costs are limited to postage and any payment owed via IT-560.
What happens if I mail IT-303 after April 15?
No extension is granted. A late-postmarked IT-303 is rejected, and the underlying return is treated as unextended, triggering the 5%-per-month late-filing penalty.
Will the Department send confirmation that my extension was approved?
No. Silence means approval. Only denials are mailed. Keep your certified-mail receipt as proof of timely filing.
Can a paid preparer’s signature replace mine?
No. A preparer signs the Preparer’s Signature line, but the taxpayer must still sign the Taxpayer’s Signature line for the form to be valid.
Do I attach IT-303 to my Georgia return when I finally file?
Yes, attach a copy of the filed IT-303 to your Form 500 (or 501/600/600S/700) when you submit the return by October 15.
What if I owe Georgia tax but cannot pay by April 15?
Yes, you should still file IT-303, pay what you can with IT-560, and request an installment agreement for the balance to limit penalties.
Related reading
- How to Fill Out Georgia Form 500-ES (w/Examples) + FAQs
- How to Fill Out Georgia Form 500-NOL (w/Examples) + FAQs
- How to Fill Out Georgia Form 500X (w/Examples) + FAQs
- How to Fill Out Georgia Form 600T (w/Examples) + FAQs
- How to Fill Out Georgia Form IT-560 (w/ Examples) + FAQs
- How to Fill Out Georgia Form ST-3 (w/Examples) + FAQs
- How to Fill Out Georgia Form CD 100 (w/Examples) + FAQs