An extension to file is not an extension to pay tax.
Georgia automatically extends its filing deadline when a federal extension is obtained - simply attach a copy of Form 4868 or 7004, or the IRS confirmation letter, to the Georgia return. Form IT-303 is only needed when there is no federal extension.
| Item | Detail |
|---|---|
| With a federal extension | Automatic - attach Form 4868/7004 or the IRS confirmation letter to the Georgia return when filed |
| Without a federal extension | File Form IT-303 by the original due date |
| Length | Up to 6 months |
| Extends payment deadline | No - use Form IT-560 to remit any tax due by the original due date |
| Authority | O.C.G.A. §48-7-57 |