Form CR-ES — Composite Return Estimated Tax / Payment Voucher

State of Georgia Department of Revenue
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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. FEI Number:
2. Name: …
3. Street Address Line 1:
4. Street Address Line 2:
5. City: 6. State: 7. Zip: -
6. Telephone Number: …

Please Check All That May Apply: Address Change:

1. Tax Year Change:

Name Change:

1. Tax Year Ending: … Select
2. Due Date: …

Select

1. Amount Paid: …

Print Clear

MAIL TO:
Processing Center
Georgia Department of Revenue
Name Change Address Change Tax Year Change
FEI Number Tax Year Ending Due Date Qtr Vendor Code
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.
Amount Paid
$
Cut along dotted line

NAME AND ADDRESS
Cut along dotted line
PO Box 740238
Atlanta, GA 30374-0238

• 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.
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• Make check or money order payable to: Georgia Department of Revenue
• 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.

# 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.
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Please do not mail this entire page.
CR ES (Rev. 05/14/25)
Composite Return Estimated Tax