PRINT
CLEAR
IT-CONSOL
(rev. 08/12)
Form
Application for Permission to File Consolidated
Income Tax Return
Georgia Income Tax Return
Beginning______________
Georgia Department of Revenue
Office of Tax Policy
Ending________________
Address Change
Section 1 - Information Regarding the Parent Corporation
Name Change
A. Federal Employer I.D. Number
Name (Corporate title) Please give former name if applicable.
E. Date of Incorporation
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C. GA. Sales Tax Registration Number
City or Town
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Zip Code No.
G. Date admitted into GA
(if applicable)
(if applicable)
D. NAICS Code
Location of Books for Audit (city & state)
Telephone Number
H. Kind of Business
If the parent Corporation is not included in the Georgia Group, please choose a corporation in the Georgia Group to act
as the Designated Member (see Section 3, Page 2). Submit page 1 and 5 of the prior year federal consolidated return,
and all schedules which support page 1 and 5, with this application.
The law was changed and now beginning with the 2005 tax year, federal consolidated groups that conduct 100% of
their business in Georgia must request permission in the same manner as other groups. Are you requesting permission
because of this law change? Yes
No
Please note, if such 100% group requested permission for a taxable year beginning on or after January 1, 2002, they
are not required to request permission again.
Due Date of the Application
This application must be filed with the Commissioner at least seventy-five (75) days prior to the due date of the Georgia return
(including extensions) or at least seventy-five (75) days prior to the filing of the return, whichever occurs first, for the tax year for
which permission to file on a consolidated basis is requested. Applications filed beyond this time period will not be considered,
which will result in the filing of separate income tax returns for the applicable year.
Mail to: Office of Tax Policy, Suite 15316, 1800 Century Blvd, NE, Atlanta, GA 30345
Section 2 - Members to Be Included in the Group
Regulation 560-7-3-.13(2)(b) indicates that the composition of the Georgia consolidated group “shall consist of all of the members
of an affiliated group of corporations that file a consolidated return for Federal income tax purposes that are subject to Georgia
income tax under Chapter 7 of Title 48 of the O.C.G.A.; provided, however, that corporations that are immune from Georgia
income tax under Federal law shall not be included in the proposed Georgia consolidated group.” In listing the members below,
have you complied with the requirement of Regulation 560-7-3-.13(2)(b)? Yes
If the parent is also included in the Georgia consolidated group, please list the parent below.
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Attach additional schedules if necessary.
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