Georgia Composite Return Estimated Tax

Composite Return Estimated Tax
Form CR-ES 
DO NOT

MA

IL!

PLEAS

E

State of Georgia Department of Revenue
KEEP THESE INSTRUCTIONS AND WORKSHEET WITH YOUR RECORDS

Instructions
1. Download (free) the latest version of Adobe Reader.
adobe.com/products/acrobat/readstep2.html
2. Complete the worksheet below to automatically create your payment voucher.
3. Click the “Print” button to print a completed CR-ES.
4. Cut the payment voucher along the dotted line and mail the voucher and your payment only to
the address on the voucher.
DO NOT fold, staple or paper clip items being mailed.
DO NOT mail in the worksheet, keep this for your records.
Payments can be made electronically on the Georgia Tax Center (GTC) gtc.dor.ga.gov/

CR ES Worksheet

1.
2.
3.
4.
5.
8.

FEI Number:
Name: ..............................
Street Address Line 1:
Street Address Line 2:
City:
Telephone Number: .........................................................

9. Please Check All That May Apply:

6. State:

7. Zip:

Name Change:
10. Tax Year Ending: ...........................................................

Address Change:

11. Due Date: ...........................................................................

Select

Select

12. Amount Paid: .....................................................................

Print

Clear

-

Tax Year Change:

GENERAL INSTRUCTIONS
Payments can be made electronically on the Georgia Tax Center (GTC) gtc.dor.ga.gov/ .
As an alternative to withholding on nonresident partners, shareholders or members, the Partnership, S
Corporation or Limited Liability Company may file a composite return. Permission is not required.
Please see the IT-CR for more information.

• Estimates are required if the composite tax exceeds $500 for the year. If the entity qualifies for an
underestimated tax penalty exception, please see Form IT-CR UET.
• In accordance with O.C.G.A § 48-2-32(f)(2), composite estimate taxpayers with quarterly payments
of more than $10,000 must pay electronically using the Georgia Tax Center (GTC). A penalty of 10%
will be added if the payment is not submitted electronically on GTC.
• Due Dates: All due dates for estimated tax are the same as those for individual filers. If the due date falls
on a weekend or holiday, the tax shall be due on the next day that is not a weekend or holiday. A fiscal
year entity should adjust its estimated tax due dates as if it is an individual filing a fiscal year end
return.
• Make check or money order payable to: Georgia Department of Revenue
• Please do not mail this entire page.

along dotted
dotted line
line
Cut along
MAIL TO:

CR ES

(Rev. 08/14/24)
Composite Return Estimated Tax

Processing Center
Georgia Department of Revenue
PO Box 740238
Atlanta, GA 30374-0238

2025
Name Change
FEI Number

Address Change

Tax Year Change

Tax Year Ending

Under penalty of perjury, I declare that this return has been examined by me and to the best
of my knowledge and belief it is true, correct and complete. Georgia Public Revenue Code
Section 48-2-31 stipulates that taxes shall be paid in lawful money of the United States free
of any expense to the State of Georgia.

Signature

Title

Telephone

Date

PLEASE DO NOT STAPLE. REMOVE ALL CHECK STUBS.

0180002220000004000000000007

Due Date

Qtr

NAME AND ADDRESS

Amount Paid

$

Vendor Code

040