Form It-711 - Partnership Income Tax General Instructions - 2015
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16IT-711
Nathan Deal
Lynnette T. Riley
Governor
Revenue Commissioner
State of Georgia
Department of Revenue
2015
Partnership Income Tax
General Instructions
File Form 700 electronically. Visit our website for more information.
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
This booklet is designed to provide information and assist
Adjustments to Federal Income .........................................5
partnerships in filing their Georgia partnership tax returns. Be-
Amended Returns..............................................................5
ginning on Page 1 is a “New Information” section that I recom-
Computation of Income for Georgia Purposes ..................6
mend you review to determine if the changes affect your return.
Corporate Partners of Partnerships ...................................8
This booklet contains the instructions required by most
partnerships. If you need forms, we encourage you
Federal Audit .....................................................................5
to visit our website at . There
New Information & Legislation ........................................1-3
you can download forms and always obtain up-to-
Filing Requirements...........................................................5
date tax information and news from the Department of
Guaranteed Payments.......................................................8
Revenue. A list of useful telephone numbers is on Page 8.
Income Apportionment and Allocation ...............................6
The Department of Revenue, as outlined in the Taxpayer Bill
Income to Partners ............................................................6
of Rights, will provide “fair, courteous and timely service” to
the taxpayers of Georgia. Our mission is to provide the best
Net Worth Tax ....................................................................8
customer service and operational performance of any state
Partnerships with Nonresident Partners ............................8
taxing authority and the IRS. We welcome your comments
Tax Credits....................................................................9-14
and suggestions on how to better accomplish that mission.
Telephone Assistance ........................................................8
Lynnette T. Riley
When and Where to File ....................................................5
Commissioner
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