2015 Corporation Income Tax General Instructions - Georgia Department Of Revenue Page 12
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24NET WORTH TAX TABLE
DOMESTIC AND DOMESTICATED FOREIGN CORPORATIONS
Based on net worth including issued capital stock, paid-in surplus, and earned surplus (Schedule 2, Line 4).
FOREIGN CORPORATIONS
Based on net worth including issued capital stock, paid-in surplus, and earned surplus employed within Georgia (Sched-
ule 2, Line 6).
Not exceeding............................ $ 10,000.00 ............................................................................................................
10.00
Over ...........................................
10,000.00
and not exceeding
25,000.00 ....................................
20.00
Over ...........................................
25,000.00
and not exceeding
40,000.00 ....................................
40.00
Over ...........................................
40,000.00
and not exceeding
60,000.00 ....................................
60.00
Over ..........................................
60,000.00
and not exceeding
80,000.00 ....................................
75.00
Over ...........................................
80,000.00
and not exceeding
100,000.00 .................................... 100.00
Over ........................................... 100,000.00
and not exceeding
150,000.00 ......................................125.00
Over ........................................... 150,000.00
and not exceeding
200,000.00 ......................................150.00
Over ........................................... 200,000.00
and not exceeding
300,000.00 ......................................200.00
Over ........................................... 300,000.00
and not exceeding
500,000.00 ......................................250.00
Over ........................................... 500,000.00
and not exceeding
750,000.00 ......................................300.00
Over ........................................... 750,000.00
and not exceeding
1,000,000.00 ......................................500.00
Over .....................................
1,000,000.00
and not exceeding
2,000,000.00 ......................................750.00
Over .....................................
2,000,000.00
and not exceeding
4,000,000.00 ................................ 1,000.00
Over .....................................
4,000,000.00
and not exceeding
6,000,000.00 ................................ 1,250.00
Over .....................................
6,000,000.00
and not exceeding
8,000,000.00 ................................ 1,500.00
Over .....................................
8,000,000.00
and not exceeding
10,000,000.00 ...................................1,750.00
Over .....................................
10,000,000.00
and not exceeding
12,000,000.00 ................................ 2,000.00
Over .....................................
12,000,000.00
and not exceeding
14,000,000.00 ................................ 2,500.00
Over .....................................
14,000,000.00
and not exceeding
16,000,000.00 ................................ 3,000.00
Over .....................................
16,000,000.00
and not exceeding
18,000,000.00 ................................ 3,500.00
Over .....................................
18,000,000.00
and not exceeding
20,000,000.00 ................................ 4,000.00
Over .....................................
20,000,000.00
and not exceeding
22,000,000.00 ................................ 4,500.00
Over .....................................
22,000,000.00
.......................................................................................................5,000.00
ADDITIONAL INFORMATION
ANNUAL REGISTRATION WITH
THE SECRETARY OF STATE
All Georgia corporations and foreign corporations that “qualify”
charter does not constitute an exemption from income tax.
to do business in Georgia must file an annual registration
For tax years beginning on or after 1/1/2008, Form 3605 is
with the Secretary of State (SOS). Registration, including
no longer required. The IRS determination letter allowing
the fee, is due between January 1 and April 1. The SOS will
exempt status for the corporation along with the letter
send a notice to the corporation’s principal office address in
of incorporation will suffice. Attach these forms to the
relevant exempt organization federal return that is filed
early January.
with Georgia.
Foreign corporations (those formed in a state other than
Georgia) should determine the need to obtain a Certificate
of Authority by reviewing O.C.G.A. § 14-2-1501. You may
Each exempt organization must file a copy of the forms they
file with the Internal Revenue Service (Forms 990, 990-EZ,
view the statute and obtain an application on the Secretary
etc.) annually. The due date for filing copies of the Federal
of State’s website at Annual
return with Georgia is the same as that for filing with the IRS.
registration and Certificate of Authority obligations are
separate from any filings with the Department of Revenue.
TAX EXEMPT ORGANIZATIONS
Form 600-T should be mailed to the address on the form.
The mailing address for Form 3605 is Georgia Department
An organization that had tax exempt status with the Internal
Revenue Service prior to January 1, 1987 is not required to
of Revenue, 1800 Century Center Blvd. N.E., Suite 15311,
Atlanta, GA 30345-3205. (Will no longer be required for
apply to the Department for a tax exempt determination letter.
Organizations that received IRS determination letters after
tax years beginning on or after 1/1/2008.) Forms 990 and
5500 should be mailed to Georgia Department of Revenue,
that date and before tax years beginning on or after 1/1/2008,
must apply using Georgia Form 3605. A nonprofit corporate
P.O. Box 740395, Atlanta, GA 30374-0395.
Page 10
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form It-611 - Georgia Income Tax Forms And General Instructions - Georgia Department Of Revenue - 1999
Financial
Form Dr 0900-c - 2007 - C Corporation Income Tax Payment Voucher - Colorado Department Of Revenue
Financial
Minnesota Unrelated Business Income Tax (ubit) Instructions - Minnesota Department Of Revenue - 2017
Financial
Instructions For Completion Of The State Tax Registration Application - Georgia Department Of Revenue
Financial
Related Categories
Parent category: Financial