2015 Corporation Income Tax General Instructions - Georgia Department Of Revenue

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IT 611
Nathan Deal
Lynnette T. Riley
Revenue Commissioner
Governor
State of Georgia
Department of Revenue
2015
Corporation Income Tax
General Instructions
File Form 600 and pay the tax electronically. Visit our website for more information.
CREDIT CARD PAYMENTS
ELECTRONIC FILING
The Georgia Department of Revenue accepts Visa, American
Express, MasterCard, and Discover credit cards for payment
of:
Accuracy. Security. Paperless. More Features.
Current-year individual and corporate tax payments;
Liabilities on Department of Revenue-issued assessment
notices;
Individual and corporate estimated tax payments.
FROM THE COMMISSIONER
INDEX .................................................................... PAGE
Adjustments to Federal Income ..................................... 6
This booklet is designed to provide information and assist
Allocation and Apportionment of Income ..................... 7
corporations in filing their Georgia corporate tax returns.
Computation of Income Tax ........................................... 6
This year, you can electronically file your corporate return.
Consolidated Returns .................................................... 5
I strongly encourage you to take advantage of this feature.
Double-Check List and Common Errors ...................... 20
I also recommend that you review the “New Information”
Electronic Filing ..........................................Front Cover, 5
section beginning on Page 1 prior to filling out your return.
Electronic Payment ...................................................... 12
Estimated Income Tax .................................................. 12
This booklet contains the instructions required by most
Extension Information .................................................. 13
corporations. If you need forms, we encourage you
Filing Requirements ....................................................... 5
to visit our website at , where
Legislation......................................................................2-3
you can download forms and obtain up-to-date tax
Net Worth Tax Instructions .......................................... 8-9
information and news from the Department of Revenue.
New Information ............................................................. 1
The Department of Revenue, as outlined in the Taxpayer Bill
Penalties and Interest ................................................ 6,8
of Rights, will provide “fair, courteous and timely service” to
Tax Credits .............................................................. 14-19
the taxpayers of Georgia. Our mission is to provide the best
Tax Exempt Organizations ........................................... 10
customer service and operational performance of any state
Telephone Assistance .................................................. 13
taxing authority and the IRS. We welcome your comments
Two-Dimensional Barcode Returns ............................. 13
and suggestions on how to better accomplish that mission.
When and Where to File ............................................... 5
Lynnette T. Riley
Commissioner

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