Form It 611 - Corporation Income Tax Forms And General Instructions - 2012 Page 21
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22DOUBLE CHECK
Please review your completed return:
√ Are your corporate name, address, and Federal ID Number entered correctly on the return?
√ Is the taxable year shown on your return?
√ Did you receive an extension of time to file your return? If so, did you enclose a copy of the extension
request form with your return? Did you check the extension box on Form 600?
√ Have you included a copy of Federal Form 1120 and supporting schedules with your return?
√ If there is tax due (on Schedule 3, Line 10), have you attached Form PV-CORP and your remittance
payable to Georgia Department of Revenue with your return? (To ensure proper credit, put your
Federal ID Number and the tax year-end on your remittance.)
NOTE: Please do not mail your return and payment separately! If you file a paper return and
you owe tax, mail your return and payment along with the payment voucher to the address
on Page 2 of Form 600.
If you file electronically, mail your payment with the PV-CORP to the address indicated on
the payment voucher.
√ If there is an overpayment (on Schedule 3, Line 6), did you show the amount to be refunded
and/or credited to estimated tax (on Schedule 3, Line 11)?
√ Have you addressed your envelope properly? Do not mail your Georgia Form 600 to the Internal
Revenue Service.
√ If you claimed Georgia Business credits, did you include the required schedules or forms?
√ Please DO NOT use staples.
COMMON ERRORS THAT DELAY REFUNDS
AND CREATE ASSESSMENTS
1. Incorrect addresses and Federal ID Numbers.
2. Failure to indicate the applicable tax year-end.
3. Incomplete Georgia return referencing schedules that were not submitted with the return.
4. Incorrectly consolidating net worth tax for parent and subsidiary corporations.
5. Claiming prepayments remitted under another name, Federal ID Number, or taxable period
without attaching a schedule of detailed information.
6. S Corporations filing on Form 600. The correct form is Form 600S unless the nonresident
shareholders have not consented to be taxed.
7. Improper enclosure of Form IT-552 Application for Tentative Carry-back Adjustment. Form
IT- 552 should be attached to the front of the Loss-Year return. Do not attach Form IT-552 to
a duplicate original return.
8. Failure to include BEST credit schedules and withholding Forms G2 A and G 2RP.
Page 22
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