If you are serving outside the continental United States, Georgia gives you an extra six months to file your state income tax return, and no penalties or interest build up during those six months.
There is no separate application. File your Georgia return within six months of the normal deadline. If you receive a late-filing penalty notice, contact the Georgia Department of Revenue with proof of your assignment outside the continental U.S.
Proof that you were assigned outside the continental United States, such as military orders or a Leave and Earnings Statement.
