Administrative Division
Electronic Funds Transfer
PHONE and FAX NUMBERS
CREDIT INFORMATION
  • ACH-CREDIT Requirements
  • EFT - How does it work?
  • ACH - What is that?
  • PAYMENT method
  • TAX RETURNS - Must I still submit my return?
  • DUE DATES
  • TXP ADDENDA Information
  • HOLIDAYS
  • EFT FORMS
  • EFT-002 Georgia ACH Credit Taxpayer Registration Authorization Form (rev 11/08)
  • EFT-003 Georgia EFT Information Change Form (rev 11/08)
  • ACH-CREDIT Requirements

    Must be registered with two other states. Brief letter with state names and ID numbers.

    ACH-Credit is a method of electronically transferring funds. Unlike the ACH-Debit method, where the taxpayer's bank account is debited by the GA. EFT Service Center, the ACH-Credit method requires the taxpayer to initiate the transfer.

    You should first contact your bank and make certain it can make transfers using the CCD+ with TXP ADDENDA Format. Once that is determined, you should provide your bank with the Department of Revenue's bank information (see attached ACH Credit Bank Information).

    If two transmission errors are made, this approval may be terminated and you will be required to make tax liability payments through the ACH-Debit method.

    EFT - How does it work?

    Prior to selecting the ACH-CREDIT method you should contact your bank to ensure that it can electronically transfer payments using the CCD+ with TXP ADDENDA Format to the Department of Revenue's bank account. You must contact your bank each time a transfer is to be made, and provide the amount and any other information required for the CCD+ with TXP ADDENDA Format. You should contact your bank, per your bank's instructions, before the tax due date to avoid any penalty and interest charges for a late payment. A copy of the CCD+ with TXP ADDENDA Format, which provides payment information and must be used when a payment is transferred, is attached.

    ACH - What is that?

    ACH is the abbreviation for Automated Clearing House. The ACH is a central distribution and settlement point, usually the Federal Reserve Bank, for the electronic clearing of debits and credits between financial institutions. Every day millions of transactions occur all over the nation, with funds being deleted from, or added to, the balances of participating financial institutions, which in turn reflect those transactions in their internal accounting for individual bank customers. Because it is the least expensive and most efficient method of moving money, it is becoming more widely used than any other transfer system.

    The taxpayer must contact his bank each time a transfer is to be made, and provide the amount and other information required for the CCD+ with TXP ADDENDA Format. Funds you authorize to be transferred will be deducted from your account and transferred into a Department of Revenue bank account.

    Any transmission errors are the responsibility of the taxpayer and their bank.

    PAYMENT method

    Electronic Funds Transfer will be the only acceptable means of payment. If you fall within the required guidelines as stated in the new Georgia Law (OCGA 48-2-32), you must pay your tax liability through EFT. The law also provides for a 10% penalty of the amount due if timely payment is not transferred by means of EFT after notification to set-up your account.

    Fedwire transfers are not accepted by the Georgia Department of Revenue.

    Unauthorized check payments may be subject to a EFT non-compliance penalty.

    TAX RETURNS - Must I still submit my return?

    Your tax return is still required on the regular due date for the particular tax being paid. The completed tax return is used to verify payment and update agency records. Failure to file a return will incur a penalty. Write EFT at top of return.

    SEND COMPLETED TAX RETURNS TO: P.O. BOX 740398, ATLANTA, GA 30374-0398.

    DUE DATES

    You must contact your bank, per your bank's instructions, before your payment due date. Using the ACH-Credit method of payment, you are solely responsible for the payment of your tax liability being credited to the Department of Revenue's account on or before the tax due date.

    Payment due Dates are as follows:

    SALES TAX - 

    20th of each month
    WITHHOLDING -  15th of each month
    MOTOR FUEL DISTRIBUTOR -  20th of each month
    CORPORATE ESTIMATED -  15th of each month
    TXP ADDENDA Information

    The only format that the Department of Revenue accepts for ACH-Credit transactions is the NACHA CCD+ with TXP ADDENDA. Your bank must be able to transmit funds using this format. Otherwise the ACH-Debit method must be used. The following are the tax type codes and examples of the TXP ADDENDA for each tax type.

    (Segment Identifier)*(Taxpayer ID)*(Tax Type Code)*(Tax Period End Date)*(Amount Type)*(Amount)\

  • Sales Tax
    TXP*xxx-xx-xxxxx-x*041*YYMMDD*T*Amount\

  • Withholding Tax
    TXP*xxxxxxx-xx*011*YYMMDD*T*Amount\

  • Motor Fuel Distributor Tax
    TXP*xxxxx-x*050*YYMMDD*T*Amount\

  • Corporate Estimated Income Tax
    TXP*xxxxxxxxx-xx*021*YYMMDD*T*Amount\
  • The Addenda begins with TXP, then an asterisk(*) in each position shown(this separates each field).

    Insert the taxpayer ID next with the exact number of digits shown in the example.

    The tax type code is given in each example as it should be entered (041-Sales & Use, 011-Withholding, 050-Motor Fuel Distributor, 021-Corporate Estimated)

    The tax period end date is always YYMMDD - (EXAMPLE-001130 for end date of November 30, 2000).

    Next is always a T signifying a tax payment. 

    Last is the amount of the payment. The amount should not include a dollar sign or decimal point, but it should always include cents even if it is 00 (EXAMPLE-1000000 would equate to a payment of $10,000.00).

    NOTE: Errors in the TXP Addenda could result in a delay in processing your payment.

    Holidays Observed by the Federal Reserve *

    *Holiday Policy: When holidays fall on Saturday, Federal Reserve Banks and Branches will be open the preceding Friday. For holidays falling on Sunday, all Federal Reserve offices will be closed the following Monday.


    New Year's Day
    Martin Luther King Jr. Birthday
    Presidents' Day
    Memorial Day
    Independence Day
    Labor Day
    Columbus Day
    Veterans Day
    Thanksgiving Day
    Christmas Day

    Please note that monies are not transferred on these dates, due to the Federal Reserve being closed. You must transmit your funds to the Department of Revenue in enough time for the monies to settle on the due date or before the due date. Any late payments will be subject to penalties and interest.

    If a tax due date falls on any of these holidays or on a weekend, then the tax is due in the State's bank account on the following business day.


    Georgia Department of Revenue
    EFT SECTION
    1800 Century Blvd NE, Suite 17235
    Atlanta, GA 30345
    e-mail: doreft@dor.ga.gov
     
     
    If you have questions regarding EFT Policies or Procedures, please call:
    Metro Atlanta
    404-417-2220

    Toll Free
    800-659-1855
    FAX
    404-417-2237
     
    If you have questions regarding EFT Registration, please call:
    Metro Atlanta
    1-877-GADOR11 (1-877-423-6711)
      Toll Free
    1-877-GADOR11 (1-877-423-6711)
     

    To register your company for EFT payments, FAX your registration to:

    FAX
    404-417-4375
    404-417-4309

     

    Or, MAIL your registration to:

    Georgia Department of Revenue
    TAXPAYER SERVICES DIVISION
    PO Box 49512
    Atlanta, GA 30359-1512