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Form 600 - Instructions To File Consolidated Returns For Taxable Years Beginning On Or After January 1, 2010 Page 4

Attachments

(a) A pro forma federal return (computed on a separate company basis) must be attached to each

separate company return.

(b) Page 1 and 5 of the federal consolidated return, and all schedules which support

page 1 and 5, must be attached to the consolidated group Form 600.

subsequent to the approval year, the approval letter for the year of approval must be attached to

the front of the consolidated group Form 600. Any consolidated return filed without the re-

quired approval from the Department will be rejected and separate returns will be required to be

filed.

Preparation of the Payment Transfer Schedule

A payment transfer schedule must be attached to each separate company Form 600 and to the consoli-

dated group’s Form 600. The first part of the payment transfer schedule must show the name, federal

identification number, and amount paid by each corporation. The second part of the payment transfer

schedule must show the name, federal identification number, and amount of payment that is to be

allocated to each corporation.

Example of the Payment Transfer Schedule

Corporations making payments:

Parent Corp. (designated member) 58-0000000

$10,000

Subsidiary Corp. 58-1111111

$ 5,000

Total payments

$15,000

Allocation of payments:

Parent Corp. (designated member) consolidated group return 58-0000000

$14,500

Subsidiary Corp. 58-1111111

500

Total allocation of payments

$15,000

Additional questions

If you have additional questions concerning these instructions, please call (404) 417-2409.

Form 600 - Instructions To File Consolidated Returns For Taxable Years Beginning On Or After January 1, 2010 Page 4