Form It 511 - Individual Income Tax 500 And 500ez Forms And General Instructions - 2013 Page 11
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32GENERAL INFORMATION
Due Dates. Calendar year taxpayers are required to file on or
Innocent Spouse Relief. In accordance with O.C.G.A. Section 48-
before April 15, 2014. Fiscal year taxpayers must file on or before
7-86(g), individuals granted innocent spouse relief under Section
the 15th day of the fourth month after the close of their taxable
6015 of the Internal Revenue Code are eligible for relief from
year.
liability for tax, interest and penalty to the extent relief was granted
by the Internal Revenue Service.
Mail your return and documents, including Form 525-TV if tax is
due, to the address listed on the return. Please do not staple
Income from Partnerships and S Corporations. Nonresident
documents to your return.
partners must pay Georgia income tax on their portion of the
partnership’s net Georgia income. Nonresident shareholders
Address Changes. You may notify the Department of your address
must pay Georgia income tax on their portion of Georgia corporate
income; resident shareholders and partners must report their
change via the following methods: electronically through Georgia
total S Corporation or partnership income.
Tax Center (GTC) at https://gtc.dor.ga.gov/; or call 1-877-423-6711; or
write the new address on your tax return and check the address
change box.
Low and Zero Emission Vehicle Credit. O.C.G.A. Section 48-7-
40.16 provides a tax credit for the purchase of low and zero
emission vehicles. These credits do not extend to hybrid
Supporting Documents. We will request information to support
vehicles.Visit for more
the amounts listed on your Georgia income tax return and related
information.
schedules when necessary. However, you must enclose the
indicated documentation with your Georgia return in the following
situations:
Federal Audit. Whenever a Federal audit or other Federal
The amount on Form 500, Line 8 is $40,000 or more, or
adjustment results in a change in net income for any year, you are
less than the total income on your W-2(s) - submit a copy
required to furnish under separate cover, within 180 days, a
of Pages 1 and 2 of your Federal return.
schedule reflecting all changes to the Taxpayer Services Division,
Department of Revenue, P.O. Box 740380, Atlanta, Georgia 30374-
You itemize deductions - submit a copy of Federal Form
0380. If you do not submit a return reflecting all changes and the
1040 Schedule A.
Commissioner receives this information in a report from the United
You claim the Georgia child and dependent care expense
States Government, the Commissioner will issue an assessment
credit - submit the appropriate Federal child care credit
for tax due within five years from the date the report is received
schedule.
from the United States Government.
You claim a credit for taxes paid to another state(s) - submit
a copy of your return filed with the other state(s).
A taxpayer who fails to notify the Commissioner within 180 days
forfeits any Georgia refund as a result of an audit if the normal
Special Program Code. This code is only used when designated
statute of limitations has expired. However, 90 percent of any
by an announcement after the beginning of the tax year. Use of
overpayment can be applied to a balance due for another year
this code and the appropriate codes to be used will be announced
that is a result of the same IRS audit.
to tax preparers as well as posted to the Georgia Department of
Revenue website.
Consent Requirement for Nonresident Shareholders.
Installment Payments. You must meet the following criteria for an
For tax years beginning on or after January 1, 2008, nonresident
installment payment agreement:
shareholders of an S Corporation will only need to file a single
Returns for all years must be filed.
consent form in the year in which the S Corporation is first required
Agreements are up to 36 months.
to file a Georgia income tax return. Form 600S-CA may be
Payments should be made through automatic debit from your
downloaded and printed from the Departments website.
bank account.
Set up cost associated with initiating an Installment Payment
Withholding on Nonresidents. Withholding is required on the
Agreement.
members share of the taxable income sourced to this state,
whether distributed or not, from Partnerships, Limited Liability
Companies and S Corporations. Withholding should be reported
Installment payment requests may be submitted online via Geor-
on Form G-2A and entered on Form 500, Line 20.
gia Tax Center (GTC) at
https://gtc.dor.ga.gov/
.To determine if you
Include a copy of Form G-2A with your return.
are eligible, please contact the Installment Payment Agreement
Section at 404-417-6486 or via e-mail to ipa@dor.ga.gov.
As an alternative to withholding, an entity may file a composite
return for its nonresident members. Form IT-CR may be
Individual Retirement Accounts. The provisions
concerning
downloaded and printed from the Departments website.
taxability and conversion from a traditional IRA to a Roth IRA are
the same for Georgia as they are for the Internal Revenue Service.
Withholding is also required on the sale or transfer of real property
and associated tangible personal property by nonresidents of
Withholding on Lump-sump Distributions. For taxable years
Georgia. Tax withheld is reported on Form
G-2RP and should
beginning on or after January 1, 2008, the payee of any non-
be entered on Form 500, Line 20. Include a copy of Form G-2RP
periodic payment may elect to have withholding made on such
with your return.
non-periodic distributions from a pension, annuity, or similar fund.
Such an election shall remain in effect until revoked by the payee.
Page 9
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