Key Takeaways

  • Georgia corporations must file by the 15th of the third month after their tax year ends, with extensions available through Form IT-303.
  • LLCs in Georgia are taxed as pass-through entities by default, meaning income flows to members’ personal returns.
  • Annual registration is due April 1, with a $55 fee if filed online; late fees and penalties apply if missed.
  • LLCs may elect pass-through entity tax (PTET) status, paying at the entity level, or elect corporate tax treatment.
  • Employer LLCs must file employee withholding taxes and unemployment insurance contributions with the DOR and DOL.
  • Georgia sales and use tax applies to taxable goods and services, usually reported monthly via the Georgia Tax Center.
  • Knowing how to file LLC taxes in Georgia involves understanding annual registration, state tax elections, and employer obligations.

The Georgia corporate tax return due date is the 15th of the third month following the end of the tax year. For corporations following the calendar year, this is March 15. Filing tax returns can be a stressful job, especially if you are not sure about the deadlines, costs, and other requirements.

Corporation's Annual Filing Requirements

In order to file your annual corporate tax in the state of Georgia, you need to fill out a registration form. This form can either be completed online or you can print a hard copy. If, however, you are a new corporate taxpayer, you need to call (404) 656-2821 and leave a voicemail, after which the necessary documents will be mailed to you within 24 hours. After this you will automatically receive annual forms and notices by the first week of February each year.

The cost involved in filing your annual registration form is $50. Your first registration needs to be filed within 90 days of the date of incorporation, and after that between Jan 1 and April 1 of each consecutive year.

The corporate income tax rate amounts to 6 percent of your corporation's net taxable income and is payable on either the 15th of the third month after the end of the tax year or March 15 for calendar year filers.

You might also have to pay a net worth tax, which as the term implies, is calculated according to the net worth of your corporation and is imposed in return for the rights of doing business or running a corporate franchise in the state of Georgia. The net worth of a corporation is assumed to be the amount which is disclosed in the corporation's books.

In the event of you requiring an extension on your tax filing, keep the following in mind:

  • You will need to complete the IT-303 form, in which you would have to provide a reason for requesting an extension.
  • This extension will give you an extra six months in which to file your taxes.
  • If you have already been granted a federal business tax extension, you will automatically also receive a Georgia tax extension.
  • An extension of the filing date does not extend the date of payment, which remains exactly the same. You have been granted merely more time to submit your filing.

Georgia Corporate Extensions and Penalties

If a Georgia corporation cannot meet the March 15 deadline, it can request an automatic six-month filing extension using Form IT-303. However, an extension only delays the paperwork—not payment. Taxes owed must still be paid by the original due date to avoid interest. Penalties for late filing can add up quickly: 5% of the unpaid tax for each month the return is late, up to 25%. Interest accrues separately.

LLC's Annual Filing Requirements

The steps for filing your annual registration form for an LLC, are pretty much the same as for a corporation. The tax return rate is also 6 percent of net taxable income, and the cost of filing your annual registration form is also $50. The due date for filing your tax returns is April 15 or the 15th day of the fourth month after the close of the company's fiscal year.

How to File LLC Taxes in Georgia

By default, Georgia treats LLCs as pass-through entities. This means the LLC itself does not pay state income tax; instead, each member reports their share of profits on their personal Georgia return. To stay compliant:

  • Annual Registration: File by April 1 each year through the Georgia Secretary of State’s online portal. The fee is $55 online (or $65 if by mail/in person).
  • Pass-Through Entity Tax (PTET) Election: Multi-member LLCs taxed as partnerships can elect PTET status using Form 700, paying income tax at the entity level. Members then claim credits on their individual returns.
  • Corporate Election: If the LLC elects corporate tax status federally, Georgia also treats it as a corporation. In this case, the LLC pays state corporate income tax (currently 5.39%) and may owe net worth tax.
  • Single-Member LLCs: These are treated as disregarded entities by default. The owner reports income on their individual state return (Schedule C equivalent).

This step-by-step approach is central to understanding how to file LLC taxes in Georgia correctly.

Georgia State Tax Information

When you need to file your Georgia state tax, it might be more convenient for you to do so electronically. If you choose to do e-filing, take the following into consideration:

  • If you have already been accepted into the federal e-filing program, you will automatically be able to use the Georgia e-filing system.
  • Years that can be e-filed include the current tax year, as well as the previous two years.
  • You are able to sign your form using an electronic signing system.

The due date for individual returns is April 15. Although you are not required to attach a driver's license or ID photo with your form, doing so might expedite the tax return process.

Georgia Employer Tax Obligations

If your Georgia LLC has employees, you must handle employer tax responsibilities:

  • Withholding Tax: Register with the Georgia Department of Revenue (DOR) through the Georgia Tax Center. File withholding returns either semi-weekly, monthly, quarterly, or annually depending on your assigned schedule. Form G-1003 must also be submitted annually to reconcile withheld amounts.
  • Unemployment Insurance (UI) Tax: Register online with the Georgia Department of Labor (DOL). UI contributions are filed quarterly. Even small businesses must comply if they meet wage or employment thresholds.

Failing to register or remit these taxes on time can result in significant penalties and interest.

Georgia Sales Tax

Georgia sales tax is required to be filed by the 20th of the month following the assigned filing period. Those who have been assigned a quarterly filing frequency need to file their sales on April 20, 2018; July 20, 2018; October 20, 2018; and January 22, 2019. If you have been assigned the annual filing frequency, filing needs to be completed by Jan 22, 2019. If any of the assigned dates fall on a weekend or a holiday, the date is automatically moved to the next business day.

If you file late, you are likely to incur a penalty, as well as interest on the outstanding tax. In the event that you missed the deadline due to events outside of your control, such as a flood or accident, you will be granted an extension, but only if you are able to provide evidence.

Local Sales and Use Tax Considerations

In addition to the 4% state sales tax, Georgia cities and counties may impose their own local sales and use taxes. This can raise the total tax rate to 6–9% depending on location. LLCs must:

  • Register through the Georgia Tax Center to obtain a tax ID.
  • File returns monthly unless the DOR assigns a quarterly or annual schedule.
  • Track both state and local obligations to ensure full compliance.

If your LLC sells across multiple counties, you’ll need to collect and remit the correct local rates based on where sales occur.

Frequently Asked Questions

  1. When is the Georgia LLC annual registration due?
    Annual registrations are due April 1 each year. Filing online costs $55, with late fees if missed.
  2. How do I elect pass-through entity tax (PTET) status for my Georgia LLC?
    File Georgia’s Form 700 Partnership Return each year to elect PTET. The LLC pays income tax, and members claim credits on personal returns.
  3. Does Georgia impose a franchise tax on LLCs?
    No, Georgia does not impose a franchise tax unless the LLC elects to be taxed as a corporation.
  4. What happens if I don’t file my Georgia LLC registration on time?
    The Secretary of State may administratively dissolve your LLC, and penalties are applied for late filings.
  5. How do I file LLC employee taxes in Georgia?
    Register with the DOR for withholding tax and the DOL for unemployment insurance. File returns based on your assigned schedule and reconcile with Form G-1003 annually.

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