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Georgia Free Printable GA600S for 2024 Georgia Corporate Tax Return

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Corporate Tax Return
GA600S

PRINT CLEAR HELP S Georgia Form 600 (Rev. 07/07/23) Page 1 Corporation Tax Return Georgia Department of Revenue (Approved web version) 2023 Income Tax Return Beginning Ending 2024 Original Return Amended Return Amended due to IRS Audit Net Worth Tax Return Final Return (Attach explanation) Composite Return Filed Beginning Initial Net Worth Address Change Name Change C Corp Last Year Extension PL 86-272 QSSS Exempt S Corporation elects to pay the tax at the entity level UET Annualization Exception attached Ending A. Federal Employer ID Number B. Name (Corporate title) Please give former name if applicable. C. GA Withholding Tax Acct. Number D. Business Street Address Payroll WH Number Nonresident WH Number E. GA Sales Tax Reg. Number J. NAICS Code F. City or Town K. Date of Incorporation O. Location of Records for Audit: City G. State L . State of Incorporation State M. Date admitted into GA H. ZIP Code I. Foreign Country Name N. Type of Business Country P. Corporation’s Telephone Number SELECT Q. Total Shareholders R. Total Nonresident S. Amount of nonresident withholding Shareholders tax paid by the S Corporation T. Latest taxable year adjusted by IRS V. S Corporation Representative’s Name X. S Corporation Representative’s Email Address W. S Corporation Representative’s Telephone Number COMPUTATION OF GEORGIA TAXABLE INCOME AND TAX 1. 2. 3. 4. 5. 6. 7. (ROUND TO NEAREST DOLLAR) Georgia Net Income (from Schedule 5, Line 7) ................................................................................. Additional Georgia Taxable Income (See Instructions)............................................................. Total Income (Add Lines 1 and 2)............................................................................................. Georgia Net Operating Loss Deduction (from Schedule 10; See IT-611S instructions for 80% limitation) Passive Loss/Capital Loss Deduction (attach Schedule); See IT-611S instructions................. Total Georgia Taxble Income (Line 3 less Lines 4 and 5)......................................................... Income Tax (5.75% x Line 6)..................................................................................................... COMPUTATION OF NET WORTH RATIO(to be used by Foreign Corporations only) Total value of property owned (Total assets from Federal balance sheet) Gross receipts from business .................................................................... Total (Add Lines 1 and 2)............................................................................ Georgia ratio (Divide Line 3A by 3B)......................................................... 1. 2. 3. 4. SCHEDULE 1 1. 2. 3. 4. 5. 6. 7. (ROUND TO NEAREST DOLLAR) A. WITHIN GEORGIA 1. 2. 3. 4. U. And when reported to Georgia 0 SCHEDULE 2 B. TOTAL EVERYWHERE C. GA (A/B) DO NOT ROUND COMPUTE TO SIX DECIMALS 1.000000 Georgia Form 600S/2023 Page 2 (Corporation) Name FEIN COMPUTATION OF NET WORTH TAX 1. 2. 3. 4. 5. 6. 7. (ROUND TO NEAREST DOLLAR) COMPUTATION OF TAX DUE OR OVERPAYMENT 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Total Tax (Schedule 1, Line 7 and Schedule 3, Line 7) ........ Credits and payments of estimated tax ................................. Credits used from Schedule 11*(Must be filed electronically) Withholding Credits (G2-A, G2-LP and/or G2-RP) .............. Balance of tax due (Line 1, less Lines 2, 3 and 4 ) ................ Amount of overpayment (Lines 2, 3 and 4 less Line 1) ........ Interest due (See instructions) ................................................. Form 600 UET (Estimated tax penalty) ................................. Other penalty due (See instructions) ..................................... Amount Due (See instructions)......................................... 0 0 SCHEDULE 4 B. Net Worth Tax 0 0 Refund Amount to be credited to 2024 estimated tax (Line 6 less Lines 7-9) COMPUTATION OF GEORGIA NET INCOME 6. 7. (ROUND TO NEAREST DOLLAR) A. Income Tax SCHEDULE 3 1. 2. 3. 4. Total Capital stock issued ...................................................................................................... Paid in or Capital surplus ...................................................................................................... Total Retained earnings.......................................................................................................... Net Worth (Total of Lines 1, 2, and 3) ................................................................................... 1.000000 Ratio (GA and Dom. For. Corp.-100%) (Foreign Corp. - Line 4, Sch. 2) ........ 5. Net Worth Taxable by Georgia (Line 4 x Line 5) .................................................................... Net Worth Tax (from table in instructions) .............................................................................. C. Total 1. 2. 3. 4. 5. 0 0 6. 7. 8. 9. 10. 11. 0 0 0 0 SCHEDULE 5 (ROUND TO NEAREST DOLLAR) 1. Total Income for Georgia purposes (Line 11, Schedule 6) ......................................................................... 1. 2. Income allocated everywhere (Must Attach Schedule) ............................................................................. 2. 3. Business Income subject to apportionment (Line 1 less Line 2) ............................................................... 3. 0 5. 6. 7. 0 4. Georgia Ratio (Schedule 9, Column C) ...............................................................4. 1.000000 5. Net business income apportioned to Georgia (Line 3 x Line 4) ................................................................... 6. Net income allocated to Georgia (Attach Schedule) .................................................................................... 7. Georgia Net Income (Add Line 5 and Line 6) ............................................................................................. COMPUTATION OF TOTAL INCOME FOR GEORGIA PURPOSES 0 SCHEDULE 6 (ROUND TO NEAREST DOLLAR) 1. Ordinary income (loss) per Federal return................................................................................................. 2. Net income (loss) from rental real estate activities .................................................................................... 3. a. Gross income from other rental activities ............................... 3a. b. Less: expenses ....................................................................... 0 1. 2. 3b. 4 a. 4b. 4c. d. Net short-term capital gain (loss) ................................................... e. Net long-term capital gain (loss) ..................................................... f. Other portfolio income (lloss) .......................................................... 4d. 4e. 4f. Net gain (loss) under section 1231 ............................................................................................................. Other Income (loss) ..................................................................................................................................... Total Federal Income (Add Lines 1 through 6) .......................................................................................... Additions to Federal Income (Schedule 7).................................................................................................. 5. 6. 7. 8. 0 0 5. 6. 7. 8. 3 c. 0 c. Net business income from other rental activities (Line 3a less Line 3b) ............................................... 4. Portfolio income (loss): a. Interest Income ............................................................................... b. Dividend Income ............................................................................. c. Royalty Income ................................................................................ 9. Total (Add Line 7 and Line 8)......................................................................................................................... 9. 10. Subtractions from Federal Income (Schedule 8) ......................................................................................... 10. 11. Total Income for Georgia purposes (Subtract Line 10 from Line 9) ............................................................ 11. *NOTE: Any tax credits from Schedule 11 may be applied against income tax liability only, not net worth tax liability. 0 Georgia Form 600S/2023 Page 3 (Corporation) Name FEIN ADDITIONS TO FEDERAL TAXABLE INCOME 1. 2. 3. 4. 5. SCHEDULE 7 (ROUND TO NEAREST DOLLAR) State and municipal bond interest (other than Georgia or political subdivision thereof) ................... Net income or net profits taxes imposed by taxing jurisdictions other than Georgia ........................ Expense attributable to tax exempt income ........................................................................................ Reserved............................................................................................................................................. Intangible expenses and related interest costs ................................................................................ 1. 2. 3. 4. 5. 6. Captive REIT expenses and costs ...................................................................................................... 6. 7. Other Additions (Attach Schedule) ..................................................................................................... 7. 8. TOTAL - Enter here and on Line 8, Schedule 6 ................................................................................. 8. SUBTRACTIONS FROM FEDERAL TAXABLE INCOME SCHEDULE 8 (ROUND TO NEAREST DOLLAR) 1. Interest on obligations of United States (must be reduced by direct and indirect interest expense) .......... 2. Exception to intangible expenses and related interest costs (Attach IT-Addback) ..................................... 3. Exception to captive REIT expenses and costs (Attach IT-REIT) ................................................................ 1. 2. 3. 4. Other Subtractions (Must Attach Schedule) ................................................................................................ 5. TOTAL- Enter here and on Line 10, Schedule 6........................................................................................... 4. 5. APPORTIONMENT OF INCOME SCHEDULE 9 A. WITHIN GEORGIA B. EVERYWHERE C. DO NOT ROUND COL (A)/ COL (B) COMPUTE TO SIX DECIMALS 1. Gross receipts from business.............................................. 1. 2. Georgia Ratio (Divide Column A by Column B)..................... 2. 1.000000 A copy of the Federal Return and supporting schedules must be attached if filing by paper. No extension of time for filing will be allowed unless a copy of the request for a Federal extension or Form IT-303 is attached to this return. Make check payable to: Georgia Department of Revenue Mail to: Georgia Department of Revenue, Processing Center, PO Box 740391, Atlanta, Georgia 30374-0391 DIRECT DEPOSIT OPTIONS A. Direct Deposit (For U.S. Accounts Only) See booklet for further instructions. If Direct Deposit is not . selected, a paper check will be issued. Type: Checking Savings Routing Number Account Number DECLARATION: I/We declare under the penalties of perjury that I/we have examined this return (including accompanying schedules and statements) and to the best of my/our knowledge and belief, it is true, correct, and complete. If prepared by a person other than the taxpayer, this declaration is based on all information of which the preparer has knowledge. By providing my e-mail address I am authorizing the Georgia Department of Revenue to electronically notify me at the below e-mail address regarding any updates to my account(s). E-mail Address: Check the box to authorize the Georgia Department of Revenue to discuss the contents of this tax return with the named preparer. SIGNATURE OF OFFICER SIGNATURE OF INDIVIDUAL OR FIRM PREPARING THE RETURN TITLE FIRM PREPARING THE RETURN DATE IDENTIFICATION OR SOCIAL SECURITY NUMBER Georgia Form 600S/2023 Page 4 FEIN (Corporation) Name GA NOL Carry Forward Worksheet Current Year NOL Type: (Only select one type of loss) A 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. Loss Year Normal Loss B Loss Amount SCHEDULE 10 (ROUND TO NEAREST DOLLAR) Insurance Loss Farm Loss C D Income Year NOL Utilized E Balance 1. NOL Carry Forward Available to Current Year................................................................................. 2. Current Year Income/(Loss) (Schedule 1, Line 3)............................................................................ 3. NOL from Taxable Years Beginning before 1/1/2018 Applied to Current Year................................. 4. NOL from Taxable Years Beginning on or after 1/1/2018 Applied to Current Year (Cannot exceed 80% of Line 2, see instructions for more information)............................................. 5. Total NOL applied (Add Lines 3 and 4, Enter on Schedule 1, Line 4)............................................... 6. NOL Carry Forward Available to Next Year (Line 1 less Line 5 plus any loss amount on Line 2).... F Remaining NOL 0 0 0 INSTRUCTIONS Column A: List the loss year(s). Column B: List the loss amount for the tax year listed in Column A. Columns C & D: List the years in which the losses were utilized and the amount utilized each year. Column E: List the balance of the NOL after each year has been applied. (Column B less Column D). Column F: List the remaining NOL applicable to each loss year. Total the remaining NOL (Col. F) and enter in the space at the bottom of the worksheet for “NOL Carry Forward Available to Current Year”. Then insert “Current Year Income/(Loss)” in the space provided and compute the remainder of the schedule. Create photocopies as needed. See example worksheet in IT-611S instructions. Georgia Form 600S/2023 Page 5 (Corporation) Name FEIN CREDIT USAGE AND CARRYOVER (ROUND TO NEAREST DOLLAR) SCHEDULE 11 TO CLAIM TAX CREDITS YOU MUST FILE ELECTRONICALLY Georgia Form 600S/2023 Page 6 (Corporation) Name CREDIT ALLOCATION TO OWNERS FEIN (ROUND TO NEAREST DOLLAR) TO SCHEDULE 12 CLAIM TAX CREDITS YOU MUST FILE ELECTRONICALLY Georgia Form 600S/2023 Page 7 (Corporation) Name FEIN ASSIGNED TAX CREDITS (ROUND TO NEAREST DOLLAR) SCHEDULE 13 TO CLAIM TAX CREDITS YOU MUST FILE ELECTRONICALLY
Extracted from PDF file 2023-georgia-form-600s.pdf, last modified February 2011

More about the Georgia Form 600S Corporate Income Tax Tax Return TY 2023

We last updated the Corporate Tax Return in January 2024, so this is the latest version of Form 600S, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 600S directly from TaxFormFinder. You can print other Georgia tax forms here.


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Related Georgia Corporate Income Tax Forms:

TaxFormFinder has an additional 30 Georgia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Georgia Form 600S.

Form Code Form Name
Form 600S-CA Consent agreement of non-resident shareholders of S Corporations

Download all GA tax forms View all 31 Georgia Income Tax Forms


Form Sources:

Georgia usually releases forms for the current tax year between January and April. We last updated Georgia Form 600S from the Department of Revenue in January 2024.

Show Sources >

Form 600S is a Georgia Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Georgia Form 600S

We have a total of thirteen past-year versions of Form 600S in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 Form 600S

600S - BOOKLET_10-20-2011p.1

Corporate Tax Return 2015 Form 600S

600S - BOOKLET_10-20-2011p.1

S Corporation Tax Return. This form is for corporations that have partners in the company. 2014 Form 600S

600S - BOOKLET_10-20-2011p.1

Form 600-S S Corporation Tax Return (Fill in on-line, print and mail) (rev 7/13) 2013 Form 600S

S Corporation Tax Return


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