Georgia Department of Revenue

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Q. Is the Website secure?

A. Yes. The Georgia eFile and ePay system was designed using up-to-date security technology to ensure the privacy of your transactions. In addition the login and user authentication areas are designed to assure users that they can access their tax filing information.

Q. One of the Web pages is not working. Who should I contact?

A. First, verify your system requirements . If you still experience a problem with the system please , c ontact the Georgia Department of Revenue at 404-417-4488 , 1-888-604-9875 or efile@dor.ga.gov .

Q. What should I do if the system does not accept my payment or return?

A. Please click here Verify the system requirements First, verify your system requirements . If you still experience a problem with the system please , contact the Georgia Department of Revenue at 404-417-4488 , 1-888-604-9875 or efile@dor.ga.gov .

Registration

Q. Do I need to register to use the eFile & ePay to pay my business taxes system ?

A. No. However, Yes. y A Personal Identification Number (PIN) , STI Number, and /or tax-specific identification number(s) will be required in order to access the system. If you do not receive your PIN in the mail, contact the Georgia Department of Revenue at 404-417-4488 , 1-888-604-9875 or efile@dor.ga.gov .

The Georgia Department of Revenue will mail your PIN to you.

Q. When can I create my eFile & ePay account?

A. After you receive your STI number and PIN, your the authorized person within your company can create an eFile administrator can access the system to create your account profile . If you do not receive your PIN in the mail, contact the Georgia Department of Revenue at 404-417-4488 , 1-888-604-9875 or efile@dor.ga.gov .

Q. How can I obtain the identification numbers needed to use the eFile & ePay system?

A. New businesses can obtain an STI number and tax-specific identification number ( s ) by submitting Form CRF-002 or applying on-line at www.georgia.gov . The Georgia Department of Revenue will mail STI numbers and PINs to mandatory business customers . Voluntary users of the eFile & ePay system may contact the Department at 404-417-4488 , 1-888-604-9875 or efile@dor.ga.gov to obtain their PIN.

Q. Am I required to enter my email address during the registration process?

A. No. However, we recommend that you provide us with your email address Yes . We will use the e-file administrator's email address as a contact for any issues relating to eFile & ePay transactions.

Q. How do I cancel a User ID?

A. User IDs cannot be cancelled. However, eFile administrators can access the Add User section of the eFile & ePay system to disable a user id. Business users cannot disable a User ID.

Q. My eFile administrator is unavailable. How do I obtain a user ID in order to eFile my taxes?

A. You should contact someone within your company for assistance . The Georgia Department of Revenue cannot assist business users .

eFile

Q. Am I required to file business tax returns electronically?

A. Effective May 1, 2006, a t this time, electronic filing is not required. However, future mandates will require a ll employers required to pay their business taxes via Electronic Funds Transfer (EFT) to also are required to file their returns electronically. Businesses required to pay sales and use tax via EFT will be required to file returns electronically effective August 1, 2006.

Q. What types of business taxes will I be able to e-file?

A. Withholding, sales and use, and motor fuel taxes. (Click here for information about e-filing corporate tax returns.)

Q. Can I file my business tax returns online for free?

A. Yes. All available returns may be filed online free of charge.

Q. Can I file individual income tax returns using the eFile & ePay system?

A. No. The Georgia eFile & ePay system is only available for filing business taxes.

Q. Is the Can I eFile system capable of accepting only current month and year returns and make payments for a previous tax period ?

A. Yes. You may use the eFile & ePay system to file and pay for up to three prior years.

Q. How far into the future can I file a return?

A. You cannot file future returns beyond the current quarter for withholding and sales and use tax. Motor Fuel Tax filers cannot file returns beyond the current month.

Q. If the due date for filing a return falls on a weekend or holiday, when is the return due?

A. The return is due on the following business day.

Q. How long does it take for my return to update to my account?

A. Returns will update to the tax-specific account overnight.

Q. What if I want to cancel the return after submission?

A. You cannot cancel a return after it has been submitted. You must file an amended return if you need to change originally reported information .

ePay

Q. Do I have to pay electronically?

A. If you were required to pay electronically prior to the availability of the eFile & e Pay system , you still are. We recommend electronic payment for all filers, but if you are not required to file electronically you do have the option of mailing a check or money order along with the appropriate payment voucher. if you are not required to file electronically

Q. How c an I pay electronically?

A. Electronic payment options include ePay (bank debit), credit card, ACH credit (through your financial institution) , and the current EFT payment method with Global Payments . Please note that the credit card vendor charges a 2.5% fee. Additional information on these payment options can be obtained through the eFile & Pay application

Q. Is there a charge if I pay my balance due online?

A. ePay is free to use. However, if you choose to pay by credit card, a 2.5% convenience fee will be charged by a third-party vendor. Click here for more information about paying by credit card.

Q. If I choose to pay by ePay (also known as direct debit and ACH Debit) , when does the transaction need to be submitted to be considered timely?

A. ePayments must be transmitted by 3 p.m. Eastern Time on the business day before the payment due date to be considered timely.

Q. If I choose to pay using Global Payments, can I pay via the eFile & ePay system?

A. No. You must register and pay using Global Payments' system. Click here for more information.

Q. If I choose to pay by ACH Credit, can I pay via the eFile & ePay system?

A. No, you can file your return using the eFile & ePay system, and this return will be displayed on the eFile Return History log. Only ACH-Debit payments are accepted by eFile & ePay, and only ACH Debit payments are displayed on the eFile Payment History log. You cannot use the eFile & ePay system to make ACH Credit payments.

ACH Credit payments must be initiated through your bank On or Before the due date in order to be considered timely. These ACH Credit payments will not be shown on the eFile Payment History log. General information on EFT is provided at http://www.dor.ga.gov/eft/credit.aspx You must register with the Dept. of Revenue in order to submit ACH Credit payments, using the EFT-002 form. A link for the form is provided on the website shown and Fax numbers are indicated at the bottom of the form.

Q. If the due date for making a payment falls on a weekend or holiday, when is the payment due?

A. If you pay via EFT, payment is due by 3p.m. Eastern Time on or before the previous business day. If you mail your payment, it is due on or before the following business day.

Q. Can I make a payment on a return before I fil e it ?

A. No. We require a return to be completed prior to payment being submitted .

Q. Can I make multiple payments on one return?

A. Yes.

Q. If I file multiple returns, can I make a single payment?

A. No . you You must make a separate payment for each return.

Q. What should I do if I don't receive my payment vouchers for paying business taxes?

A. Form packages contain all of the tax returns needed for the year. If you do not receive a package, Contact the Taxpayer Services Division to request forms or download them from our website at www.etax.dor.ga.gov . Please be sure to provide the business name and address, as well as the tax I.D. number.

Q. How far into the future can I set up a payment?

A. Payments can be set up to occur on or before the due date, no matter when the return is due.

Q. Can I cancel an ePayment?

A. Yes. Payments may be cancelled at least one business day before the payment date, or before 3:00 p.m. Eastern Time on the day the payment was confirmed. To cancel a payment on the day it was initiated, the cancellation must be completed that day by 3:00 p.m. Eastern Time.

Q. How do Can I cancel a credit card payment?

A. No. Credit card payments are made through Official Payments Corporation. Once your payment information has been submitted, the transaction is complete.

Q. Can a credit card payment be reversed?

A. To reverse a payment, you must contact Official Payments Corporation. If approved by the Georgia Department of Revenue, your credit card will be credited for the payment.

Back to top Q. I have an active Withholding Tax Account but currently don't have any employees, is it necessary to file a return?

A. Yes, you must file a zero return.

Q. I am a service provider, how do I obtain my clients business eFile numbers?

A. For selected entities, this option will allow you to file returns or payments for clients. Please refer to your company administrator .

Withholding Tax

Q. Do I need a new withholding number in order to use the eFile & ePay system?

A. No. If you already have a Georgia withholding number, you should continue using it.

Q. If I change the name of my business, do I need a new withholding number?

A. If your Federal Identification Number (FEIN or EIN) does not change as a result of the name change, you may keep the same withholding number. However, you should contact us at 404-417-4490 or TSD-withholding-lic@dor.ga.gov to notify us of the name change.

Q. I have an active w ithholding t ax a ccount but currently do n o t have any employees . Do I have to file a return?

A. Yes, you must file a zero return as long as your account is active .

Q. What forms can be filed using the e-file system?

A. You may file the following withholding tax forms using the e-filing system:

• Original G-7 forms (For Monthly, Quarterly and Semi-weekly Payers)

• Amended G-7 forms (For Monthly, Quarterly and Semi-weekly Payers)

• Original G-1003 Income Statement Transmittal

• Amended G-1003 Income Statement Transmittal

NOTE: If you pay by check or money order, the GA-V Payment Voucher can be electronically completed and printed for mailing to the Department. You do not need to complete this voucher if you pay electronically.

Q. Can I amend a return using the e-file system?

A. Yes. To amend Form G-7, click the appropriate box or button on the screen. Select the tax period and enter the correct amounts. O.C.G.A. § 48-7-104 allows an employer to adjust a prior period on a subsequent return for the same calendar year.

All applicable W2Cs must accompany an amended G-1003. If the amended return results in an overpayment, a copy of the amended Form G-7 for the period question and applicable W-2Cs (if the year has ended) must be attached to Form IT-550 and mailed to: Withholding Tax Unit, P.O. Box 49432 , Atlanta , GA 30359 . All amended returns are subject to verification.

Q. If I overpaid my withholding taxes, will I be sent a refund automatically?

A. No. You must complete Form IT-550 Claim for Refund and mail it along with all supporting documentation (copy of amended returns, W2Cs, corrected 1099s, etc.) to: Georgia Department of Revenue, Withholding Review, P. O. Box 49432, Atlanta, GA 30359. All claims must be verified before a refund check will be issued.

Q. Is penalty assessed for late returns?

• Penalty of $25.00 is imposed for returns filed after the required due date. O.C.G.A. § 48-7-126(c).

Q. Is penalty and interest assessed for late payment of tax withheld?

• Penalty of $25.00 plus 5% of the tax due on the return is imposed for late payment. Penalty accrues monthly, or a fraction thereof, not to exceed $25.00 plus 25% of the tax due. Interest accrues at the rate of 1% per month, or fraction thereof, until payment is received. This is in addition to any other applicable penalties. O.C.G.A. § 48-7-126(c); O.C.G.A. § 48-2-40

• Is penalty and interest assessed for underpayment of tax withheld?

• Penalty of 5% and interest of 1% per month, or fraction thereof, is assessed on payments not adjusted in accordance with O.C.G.A. § 48-7-104. Penalty should not exceed $25.00 plus 25% of the tax due; interest accrues until tax is paid in full. O.C.G.A. § 48-7-126.

Q. What other penalties are assessed against employers?

A. Other penalties include:

• Failure to remit electronic payment when required - 10% of tax due

• Failure to report nonresident distributions - 100% of tax due plus applicable penalty and interest

• Failure to withhold tax - $10.00 per quarter for each employee

• Fraudulent withholding receipt - $50.00 for each fraudulent receipt

• Willful failure to comply with code sections governing withholding tax filing and payment is a misdemeanor. O.C.G.A. § 48-7-126; O.C.G.A. § 48-7-127; O.C.G.A. § 48-2-32; O.C.G.A. § 48-7-129

• How are employers notified of penalty and interest assessments?

• Employers will receive an assessment notice listing applicable penalty and interest if it is not included with their ePayment.

• Can employers protest penalty and interest assessments?

• Yes. Employers can submit a letter protesting an assessment within 30 days from the date of the notice of assessment. Letters should include information summarizing the reason for the protest. Collection attempts will be suspended until the protest can be resolved. O.C.G.A. § 48-2-46.

• Can employers request a waiver of assessed penalty?

• Yes. Employers can request a penalty waiver by submitting a written explanation of the reason for late payment, which should include a specific waiver request statement. O.C.G.A. § 48-2-43.

• Can employers request a waiver of assessed interest?

• Interest can only be waived if it is determined that the delay in payment was caused by the action or inaction of this Department. O.C.G.A.§ 48-2-41

See the Employer's Tax Guide for additional information about withholding tax filing requirements.

Sales and Use Tax

Q. Who is required to file electronically?

A. Effective August 1, 2006, all businesses required to pay sales and use tax by electronic funds transfer will be required to file electronically using the Georgia Department of Revenue eFile & ePay System.

Q. I registered in the eFile & ePay system to file and pay withholding tax. Do I need to register again for sales and use tax?

A. No. You should use the same user id and password.

Q. Do I have to file a return if I have no sales to report?

A. Yes, you must file a zero return.

Q. Can I file electronically if I normally file Form ST -3EZ?

A. Yes. The eFile & ePay system will display the appropriate screen for your filer type based on the information in our Registration System. If you believe our information concerning your business is incorrect, contact the Taxpayer Services Division at 404-417-4488 , 1-888-604-9875 or by e-mail to efile@dor.ga.gov .

Q. Can I file electronically if I have sales in more than one county?

Q. Can I file electronically if I have more than one location?

Q. I have a new location, but I have not received the sales and use tax number. Can I include that location when I file for the existing locations?

A. Yes. Type number applied for in the Location ID field.

Q. Can I amend a return that was filed electronically using the eFile & ePay system?

A. Yes. The eFile & ePay system will prompt you to indicate that you are filing an amended return if a return already exists for the tax period you are filing. Information from the original return will be displayed.

Q. Can I amend a return that was not filed electronically using the eFile & ePay system?

A. You can amend a return that was not filed using the eFile & ePay system for tax periods ending prior to October 2003. You must file a paper return to amend a return for tax periods before that date.

Q. If I overpaid my sales and use tax, will I be sent a refund automatically?

A. No. You must submit Form ST-12, and Form ST -12A if applicable, to request a refund. If the refund request involves a change in the originally reported total sales, taxable sales, and/or distributions, you must also file an amended return. You must include all documentation relevant to the refund request. All claims for refund are subject to verification.

Q. Can I take the deduction for vendor's compensation if I file electronically?

A. Yes. The system will calculate the appropriate amount of vendor's compensation when applicable.

Q. Is penalty assessed for late returns?

A. Yes. A penalty of 5 percent of the tax due or $25, whichever is greater, is assessed for each tax type, not to exceed 25 percent of the tax due.

Q. Is penalty and interest assessed for late payment of sales and use tax ?

A. Yes. A penalty of 5 percent of the tax due or $25, whichever is greater, is assessed for each tax type, not to exceed 25 percent of the tax due. Interest accrues at one percent per month until the tax due is paid in full.

Q. Is penalty and interest assessed for underpayment of sales and use tax ?

Q. Can business owners protest penalty and interest assessments?

A. Yes. Business owners can submit a letter protesting an assessment within 30 days from the date of the notice of assessment. Letters should include information summarizing the reason for the protest. Collection attempts will be suspended until the protest can be resolved.

Q. Can business owner s request a waiver of assessed penalty?

A. Yes. Business owners can request a penalty waiver by submitting a written explanation of the reason for late payment, which should include a specific waiver request statement.

Q. Can business owners request a waiver of assessed interest?

A. Interest can only be waived if it is determined that the delay in payment was caused by the action or inaction

Q. How are business owners notified of penalty and interest assessments?

A. Business owners will receive an assessment notice listing applicable penalty and interest if it is not included with their ePayment.