Georgia Department of Revenue - Business Taxes Forms

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Georgia Department of Revenue - Business Taxes Forms

etax.dor.ga.gov

Carolyn Wilkinson
Revenue Section Supervisor 3
1800 Century Blvd, Room 8100
Phone: 404-417-2409
Fax: 404-417-2426
Email: taxpayer.services@dor.ga.gov

Georgia Department of Revenue

Tax Information for Businesses

Business Taxes include areas such as Business Registration, Sales and Use Tax, Withholding Tax, Motor Fuel Tax, Cigarette Tax, Financial Institutions Tax, Corporate Income Tax, Corporate Franchise Tax and Alcohol and Tobacco Taxes.

You will also find information on Partnerships and Small Business Taxes.

Our goal is to help you find the information you need to make the right decisions about your tax solution.

* Alcohol and Tobacco Taxes
* Compliance
* Corporate
* Motor Fuel Tax
* Property Tax
* Sales Tax
* Withholding Tax

Compliance For Businesses

* Dentists * Managed Audit Program
* Optometrist * How To Pay Delinquent Taxes?
* Drugs, Medicine & Medical Equipment * Where's My Refund?
* Physicians Business Professsionals * Corporate Tax
* Private Collection Agencies * Voluntary Disclosure Program
* Use Tax Questionnaire * Delinquent Filers List
* Use Tax Self Review

Corporate Taxes

* Corporations
* S Corporations

FREQUENTLY ASKED QUESTIONS

* Who must file a Georgia income tax return?

Every corporation, partnership, and LLC which does business or owns property in
Georgia or receives income from Georgia sources. Additionally, every partnership
or LLC being treated as a partnership, which has partners or members which are
domiciled in Georgia, must file a Georgia income tax return.

* Where do I file my Georgia Returns? (See the next question for the mailing
address if you claim credits)

The c-corporation return (Form 600) is mailed to: Georgia Department of Revenue,
Processing Center, P.O. Box 740397, Atlanta, GA 30374-0397. The s-corporation
return (Form 600S) is mailed to: Georgia Department of Revenue, Processing
Center, P.O. Box 740391, Atlanta, GA 30374-0391. The partnership return (Form
700) is mailed to: Georgia Department of Revenue, Processing Center, P.O. Box
740315, Atlanta, GA 30374-0315.

* Where do I file my Georgia Returns if credits were claimed on Schedule 9 or 10
of Form 600, Schedule 10 or 11 of Form 600S, or Schedule 2 of Form 700?

The c-corporation return (Form 600), s-corporation return (Form 600S), and the
partnership return (Form 700) are mailed to: Georgia Department of Revenue,
Taxpayer Services Division, P.O. Box 49431, Atlanta, GA 30359-1431.

* How do I amend a Georgia return?

To file an amended Georgia return, check the "amended return" box on the front
of the return. A c-corporation should use Form 600, an s-corporation should use
Form 600S, and a partnership should use Form 700. Attach an explanation of any
changes made. Show the computations in detail. If the change involves an item of
income, deduction, or credit that you were required to support with a form or
schedule on your original return, attach the corrected form or schedule.

* What are the reporting requirements as the result of an IRS audit?

When there is an IRS change, the taxpayer has 180 days to report the change to
the Department of Revenue on an amended return. A complete copy of the Federal
change must be included with the amended return. If the taxpayer fails to notify
the Department of the change, the Department has five years from the date the
report is received from the IRS to issue an assessment. A taxpayer who fails to
notify the Commissioner within 180 days forfeits any Georgia refund as a result
of the audit if the normal statute of limitations has passed. However, for tax
years beginning on or after January 1, 1987, 90% of any overpayment can be
applied to a balance due for another year that is a result of the same IRS audit.

* If I close my business, should I notify the Department of Revenue?

You are required to file a final return. Check the box marked "final return" on
the face of the income tax return. A corporate return is due on or before the
15th day of the third month after the date of dissolution and a partnership
return is due on or before the 15th day of the fourth month after the date of
the dissolution. For a corporation, there is no net worth tax due on the final
return.

* If a company has to file a short period Federal income tax form, does it have to
file a short period Georgia income tax return?

Yes. However, please see the exception for mergers and acquisitions in the
C-Corporations section below.

* What U.S. Government interest is deductible from Federal income?

Interest from Direct Federal Obligations (such as Treasury Bonds & Notes) and
other interest that is specifically exempt by Federal statute are not taxed by
Georgia (including dividends received from mutual funds that derive income from
these sources). Any amount exempted must be reduced by any direct and indirect
interest expense attributable to the production of the interest or dividend
income. To arrive at such reduction, the total interest expense is multiplied by
a fraction, the numerator of which is the taxpayer's average adjusted basis of
U.S. obligations, and the denominator of which is the average adjusted basis of
all assets of the taxpayer. The interest can not be from third party obligations
such as Federal National Mortgage Association (F.N.M.A.), Government National
Mortgage Association (G.N.M.A.), etc.

* What are my chances of being audited and what is the time frame for an audit?

Companies are selected on a random basis for audit. The DOR has 3 years after
the filing of a return to audit a taxpayer. Tax may be assessed at any time in
the case of a false or fraudulent return or a return filed with the intent to
evade tax, or the failure to file a return. (See O.C.G.A §48-2-49).

* What is required if my tax return is chosen for an audit?

The auditor will ask to see supporting documentation for the income, deductions,
exemptions and/or credits reported on the tax return. A taxpayer will receive
notification that the return(s) have been selected for audit and generally an
audit will be scheduled three to nine months after notification, allowing the
taxpayer sufficient time to compile the supporting documentation.

* How does a company register to file Georgia Income Taxes?

First, a corporation, limited liability company, limited partnership, and
limited liability partnership must contact the Secretary of State to see about
incorporating/registering. The Secretary of State can be reached at (404)
656-2817 or www.sos.state.ga.us. For income tax purposes, Georgia uses the
Federal Employer's Identification (FEI) number, which is assigned by the
Internal Revenue Service. However, the company will need to contact the Georgia
Department of Revenue's TAXPAYER SERVICES DIVISION section to get a Sales & Use
Tax ID,Withholding Tax ID, and other ID's necessary to operate in Georgia. The
TAXPAYER SERVICES DIVISION section can be reached at (404) 417-4490. Forms to
register can be downloaded by clicking here.

* What section of the Georgia Department of Revenue administers withholding on
employees?

The Withholding section of the Taxpayer Services Division administers
withholding on employees. They can be reached at (404) 417-2311.

Disclaimer: Links from this website to other websites are intended for reference only and do not represent an endorsement of any product or service that may be mentioned in the linked to pages. They are not a part of the Department of Revenue's website and the Department of Revenue has no control over their content or availability.

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