Georgia Corporate Tax Return

Corporate Tax Return
600 Corporation Tax Return
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Georgia Form

600

(
(Rev.
09/25/23)

CLEAR

Page 1

Corporation Tax Return (Approved web version)
Georgia Department of Revenue

2023

Income Tax Return

Beginning
n

202

in

(attach explanation)

in

SELECT
R. And when reported to Georgia

ion

.

Representative’s

.

COMPUTATION OF GEORGIA TAXABLE INCOME AND TAX

SCHEDULE 1

0
0
io

limitation)
.............

0

a
...
x 5.75%..................................................................................

0

COMPUTATION OF NET WORTH TAX

1.
2.
3.
4.
5.
6.
7.

Total Capital stock issued ......................................................................................................
Paid in or Capital surplus .....................................................................................................
Total Retained earnings .......................................................................................................
Net Worth (Total of Lines 1, 2, and 3) ....................................................................................
1.000000
5.
Ratio (GA. and Dom. For. Corp.-100%) (Foreign Corp. - Line 4, Sch. 8)....
Net Worth Taxable by Georgia (Line 4 x Line 5 ) ..................................................................
Net Worth Tax (from table in instructions) .............................................................................

SCHEDULE 2

1.
2.
3.
4.
6.
7.

0
0

Georgia Form 600/2023

Page 2

(Corporation) Name

FEIN

COMPUTATION OF TAX DUE OR OVERPAYMENT

SCHEDULE 3

(ROUND TO NEAREST DOLLAR)
A. Income Tax

1. Total Tax (Schedule 1, Line 9 and Schedule 2, Line 7) ....
2. Credits and payments of estimated tax................................
3. Schedule 10* Credits (must be filed electronically)...............
4. Withholding Credits (G2-A, G2-LP, and/or G2-RP)..........
5. Schedule 10B Refundable tax credits (must be filed electronically)
6. Balance of tax due (Line 1, less Lines 2, 3, 4, and 5)...........
7. Amount of overpayment (Lines 2, 3, 4, and 5 less Line 1)...
8. Interest due (See Instructions) .........................................
9. Form 600 UET (Estimated tax penalty) ............................
10. Other penalty due (See Instructions) ...............................
)............................................
11.

B. Net Worth Tax

C. Total

0 1.

0

0

2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

Refund

12. Amount to be credited to 2024 estimated tax (Line 7 less Lines 8-10)

0
0
0
0

12.

0

*NOTE: Any tax credits from Schedule 10 may be applied against income tax liability only, not net worth tax liability.

SEE PAGE 3 SIGNATURE SECTION FOR DIRECT DEPOSIT OPTIONS

ADDITIONS TO FEDERAL TAXABLE INCOME

1.
2.
3.
4.
5.
6.
7.
8.
9.

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 ................................................................................
Net operating loss deducted on Federal return ..........................................................................
Reserved
Intangible expenses and related interest cost ...........................................................................
Captive REIT expenses and costs ..............................................................................................
Other Additions (Attach Schedule) .............................................................................................
TOTAL - Enter also on Line 2, Schedule 1 ...................................................................................

SUBTRACTIONS FROM FEDERAL TAXABLE INCOME

1.
2.
3.
4.
5.

SCHEDULE 4

(ROUND TO NEAREST DOLLAR)

1.
2.
3.
4.
5.
6.
7.
8.
9.
SCHEDULE 5

(ROUND TO NEAREST DOLLAR)

Interest on obligations of United States (must be reduced by direct and indirect interest expense)
Exception to intangible expenses and related interest cost (Attach IT-Addback) ..................
Exception to captive REIT expenses and costs (Attach IT-REIT) ............................................
Other Subtractions (Must Attach Schedule) .............................................................................
TOTAL - Enter also on Line 4, Schedule 1..................................................................................

1.
2.
3.
4.
5.

APPORTIONMENT OF INCOME

SCHEDULE 6
A. WITHIN GEORGIA

1. Gross receipts from business.................................
2. Georgia Ratio (Divide Column A by Column B)............
COMPUTATION OF GEORGIA NET INCOME

B. EVERYWHERE

C. DO NOT ROUND
COL (A) / COL (B)
COMPUTE TO SIX DECIMALS

1.
2.

1.000000
SCHEDULE 7

(ROUND TO NEAREST DOLLAR)

1. Net business income (Schedule 1, Line 5) ................................................................................

1.

2.
3.
4.
5.
6.
7.
8.
9.

2.
3.

Income allocated everywhere (Must Attach Schedule) ............................................................
Business income subject to apportionment (Line 1 less Line 2) ..............................................
Georgia Ratio (Schedule 6, Column C) .................................
4.
Net business income apportioned to Georgia (Line 3 x Line 4) ................................................
Net income allocated to Georgia (Attach Schedule) .................................................................
Total of Lines 5 and 6 .................................................................................................................
Less: Net operating loss apportioned to GA (from Schedule 9, see IT-611 80% instructions) ......
Georgia taxable income (Enter also on Schedule 1, Line 7) .....................................................

5.
6.
7.
8.
9.

Georgia Form 600/2023

Page 3

(Corporation) Name

FEIN

COMPUTATION OF GEORGIA NET WORTH RATIO

(TO BE USED BY FOREIGN CORPS ONLY)
A. WITHIN GEORGIA

B. TOTAL EVERYWHERE

SCHEDULE 8
C. GA Ratio (A/B)
DO NOT ROUND
COMPUTE TO SIX DECIMALS

1. Total value of property owned (Total assets from Federal balance sheet) 1.
2. Gross receipts from business .......................................................
3. Totals (Line 1 plus Line 2)...............................................................

2.
3.

4. Georgia Ratio (Divide Line 3A by 3B)................................................ 4.

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 740397, Atlanta, Georgia 30374-0397
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).

Taxpayer’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

o

Page 4

Carry

O

Current Year

Los

r

Type:

Normal NOL

Loss

om

LL

Loss

Loss

RESET SCH 9

0
0

0
0

Georgia Form 600/2023

Page 5

(Corporation) Name

FEIN

CREDIT USAGE AND CARRYOVER

(ROUND TO NEAREST DOLLAR)

SCHEDULE 10

TO
CLAIM
TAX
CREDITS YOU
MUST FILE
ELECTRONICALLY

Georgia Form 600/2023

Page 6
SCHEDULE 10B
(Corporation) Name

FEIN

REFUNDABLE TAX CREDITS

(ROUND TO NEAREST DOLLAR)

SCHEDULE 10B

TO
CLAIM
TAX
CREDITS YOU
MUST FILE
ELECTRONICALLY

Georgia Form 600/2023

Page 7

FEIN

(Corporation) Name
ASSIGNED TAX CREDITS

(ROUND TO NEAREST DOLLAR)

TO

SCHEDULE 11

CLAIM
TAX
CREDITS YOU
MUST FILE
ELECTRONICALLY

Georgia Form 600/2023

Page 8

RESET SCH 12
FEIN

(Corporation) Name

SCHEDULE

All members (Parent and Subsidiaries) included in the Georgia consolidated group must be listed.
Enter the Georgia Parent corporation on Line 1. List the subsidiary members included in the consolidated group on the
remaining lines.
Enter the Federal Employer Identification Number (FEIN) for each member in the consolidated group.
Enter the Net Worth tax amount listed on Schedule 2, Line 7 for each member in the Georgia group, including
the Parent corporation.
Enter the total Net Worth tax from additional Schedule 12(s).
Add lines 1 through 26. Enter the total Net Worth Tax and enter this amount on Schedule 3, Line 1B.

Nam

A

B

FEIN

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
. Enter total Net Worth tax from all Additional Schedule 12(s)...........................

.

Tax, add lines 1 through 26.
...................................................................

Additional Schedule 12

C

Net Worth Tax