Form 600s-Ca - Consent Agreement Of Nonresident Stockholders Of S Corporations printable pdf download

Form 600s-Ca - Consent Agreement Of Nonresident Stockholders Of S Corporations

STATE OF GEORGIA

CALENDAR YEAR ________

FORM 600S-CA

or other taxable year

DEPARTMENT OF REVENUE

Beginning _______________

TAXPAYER SERVICES DIVISION

Ending _________________

CONSENT AGREEMENT OF NONRESIDENT STOCKHOLDERS OF S CORPORATIONS

Under Sections 48-7-21(b)(7)(B) and 48-7-27(d)(2) of the Georgia Income Tax Act and Regulations thereunder, all nonresident

stockholders must execute an agreement wherein said stockholders agree to pay Georgia income tax on their proportionate

part of the corporation’s Georgia taxable income or the S Corporation election will be terminated by the Commissioner.

To ensure Georgia’s recognition of your S Corporation election, attach a properly completed Form 600S-CA for

each nonresident shareholder to Form 600S when filed, even when a composite return has been filed.

IF ANY ONE OR MORE NONRESIDENT STOCKHOLDERS, FAILS OR REFUSES TO FILE THE CONSENT AGREE-

MENT HEREIN, DO NOT USE FORM 600S. FILE ON FORM 600.

CORPORATE NAME

FEIN

BUSINESS ADDRESS

CITY

STATE

ZIP CODE

NONRESIDENT STOCKHOLDER

NAME

SOCIAL SECURITY NUMBER

ADDRESS

CITY

STATE

ZIP CODE

NUMBER OF SHARES OWNED

As a nonresident stockholder in the above captioned corporation, I hereby agree to: (check one)

File a Georgia Individual Tax Return, Form 500 and report my pro rata share of income and pay any tax due on

the return for the above referenced tax year.

Be included in a composite tax return, Form IT-CR, filed by the above corporation for the above referenced tax

year.

Taxpayer’s Signature ________________________________________

Date _______________________

Create as many copies as needed.

Form 600s-Ca - Consent Agreement Of Nonresident Stockholders Of S Corporations