Skip to content

Georgia business tax extension

Georgia honors the federal extension for Form 600, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Georgia's own forms, instructions and laws, cited below

Does Georgia accept the federal extension?

A federal extension (Form 7004) also extends the Georgia return. Without a federal extension, file Form IT-303, Application for Extension of Time for Filing State Income Tax Returns.

Georgia's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 600, Corporation Income Tax Return (income tax and net worth tax)
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Georgia return. Without a federal extension, file Form IT-303, Application for Extension of Time for Filing State Income Tax Returns. A federal extension counts only if a copy of Form 7004 is attached to the Georgia return and the Extension box on Form 600 is checked. Without a federal extension, file Form IT-303 before the original due date. The seven months are the federal extension plus one month.
Extension length
7 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form IT-560C, or the Georgia Tax Center.

S corporations

Return
Form 600S, Corporation Income Tax Return (S corporations)
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Georgia return. Without a federal extension, file Form IT-303, Application for Extension of Time for Filing State Income Tax Returns. Attach a copy of the federal extension (or Form IT-303) to Form 600S and check the Extension box. Without a federal extension, file Form IT-303. The seven months are the federal extension plus one month.
Extension length
7 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form IT-560C.

Partnerships

Return
Form 700, Partnership Tax Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Georgia return. Without a federal extension, file Form IT-303, Application for Extension of Time for Filing State Income Tax Returns. A federal extension counts only if Form 7004 is attached to Form 700 and the Extension box is checked. Without a federal extension, file Form IT-303.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form IT-560C.

Estates and trusts

Return
Form 501, Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension (Form 7004) also extends the Georgia return. Without a federal extension, file Form IT-303, Application for Extension of Time for Filing State Income Tax Returns. A federal extension is accepted if the return is filed within the federally extended time and a copy of the federal extension is attached.
Extension length
5½ months
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form IT-560, or the Georgia Tax Center.

When a due date in Georgia falls on a weekend or legal holiday, it moves to the next business day. Georgia's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Georgia's instructions say the same for its returns: a Georgia extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Georgia's forms and instructions?

On the Georgia Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Georgia return and any Georgia extension request go to the state.

Georgia extension FAQ

Does Georgia accept the federal business tax extension?

A federal extension (Form 7004) also extends the Georgia return. Without a federal extension, file Form IT-303, Application for Extension of Time for Filing State Income Tax Returns. The extension is 7 months. A federal extension counts only if a copy of Form 7004 is attached to the Georgia return and the Extension box on Form 600 is checked. Without a federal extension, file Form IT-303 before the original due date. The seven months are the federal extension plus one month.

When is the Georgia Form 600 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Georgia extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form IT-560C, or the Georgia Tax Center.

Does a Georgia business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Georgia honors that federal extension for the state return too.

Sources

Filing a federal business extension this season?

Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.

No spam — just one email when filing opens. Authorized IRS e-file Provider.