Looking for a Georgia Form 600s Templates? Download it for free!

SCHEDULE 4

ADDITIONS TO FEDERAL INCOME

(ROUND TO NEAREST DOLLAR)

1. State and municipal bond interest (other than Georgia or political subdivision thereof).................................................

2. Net income or net profits taxes imposed by taxing jurisdictions other than Georgia...............................................................

3. Expense attributable to tax exempt income.............................................................................................................................

4. Net Operating loss deducted on Federal return......................................................................................................................

5. Accelerated depreciation (ACRS) deducted on Federal return (Electing Corporations Only)........................................

Other Additions................................................................................................................................................................

TOTAL - ENTER ALSO ON LINE 2, SCHEDULE 1.

SUBTRACTIONS FROM FEDERAL TAXABLE INCOME

(ROUND TO NEAREST DOLLAR)

SCHEDULE 5

1. Interest on obligations of United States .........................................................................................................................

2. Depreciation allowed per I.R. Code as of 1-1-81 (ACRS-ASSETS) (Electing Corporations Only).................................

Other Subtractions.........................................................................................................................................................

TOTAL - ENTER ALSO ON LINE 4, SCHEDULE 1.

APPORTIONMENT OF INCOME (Part 1)

SCHEDULE 6

WITHIN GEORGIA

TOTAL EVERYWHERE

a. Beginning of year

b. End of year

a. Beginning of year

b. End of year

1. Inventories......................................................

2. Buildings (cost).................................................

3. Machinery & Equipment ...................................

4. Land .................................................................

5. Other Tangible Assets ......................................

6. Total (Lines 1 through 5) ...............................

7. Average (Add columns a and b and divide by 2) ............

8. Rented Property (Annual Rate x 8) .................................

9. Total Property ..................................................................

b. Everywhere

c. Do not round

d. Do not round

APPORTIONMENT OF INCOME (Part 2)

(If this figure is 0 see

col. (a) / col. (b)

Georgia Factor

Within Georgia

instructions on page 2)

Compute to Six Decimals

1. Total Property (Part 1 Line 9)..................................

x 0.25

2. Salaries, wages, commissions & compensation

x 0.25

3. Gross receipts from business................................

x 0.50

4. Georgia ratio (total column d) ....................................................................................................................................................................

COMPUTATION OF GEORGIA NET INCOME

(ROUND TO NEAREST DOLLAR)

SCHEDULE 7

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

2. Income allocated everywhere (Attach Schedule) .............................................................................................................

3. Business income subject to apportionment (Line 1 less Line 2) ..........................................................................................

4. Georgia Ratio (Line 4, Part 2, Schedule 6) .................................................................................................

5. Net business income apportioned to Georgia (Line 3 x Line 4) ..........................................................................................

6. Net Income allocated to Georgia (Attach Schedule).............................................................................................................

7. Total of Lines 5 and 6 .........................................................................................................................................................

8. Less net operating loss apportioned to GA. (Attach Schedule) ............................................................................................

9. Georgia taxable income (Enter also on Line 7, Schedule 1) ...............................................................................................

COMPUTATION OF NET WORTH RATIO (TO BE USED BY FOREIGN CORPS ONLY)

SCHEDULE 8

b. Total Everywhere

c. Ga. ratio (a / b)

a. Within Georgia

1. Total value of property owned (Total Assets From Balance Sheet) .................

2. Gross receipts from business ..........................................................................

3. TOTALS (Line 1 plus Line 2)..............................................................................

4. Georgia ratio (divide Line 3a by 3b) ..................................................................................................................................................

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 our knowledge and belief it is true, correct, and complete. If prepared by a person other than taxpayer, their declaration is based on

all information of which they have any knowledge.

SIGNATURE OF OFFICER

SIGNATURE OF INDIVIDUAL OR FIRM PREPARING THE RETURN

IDENTIFICATION OR SOCIAL SECURITY NUMBER

TITLE