Form It 611s Instructions - S Corporation Income Tax - Georgia Department Of Revenue - 2014

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IT 611S
Nathan Deal
Douglas J. MacGinnitie
Governor
Revenue Commissioner
State of Georgia
Department of Revenue
2014
S Corporation Income Tax
Forms and General Instructions
File Form 600S and pay the tax 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 S
Adjustments to Federal Income ......................................... 6
Corporations in filing their Georgia corporate tax returns.
Allocation and Apportionment of Income ............................ 6
Consent Agreement, Form 600S CA............................11
This year, you can electronically file your corporate return. I
Double-Check List and Common Errors...........................19
strongly encourage you to take advantage of this feature. I
Electronic Filing...........................................Front Cover, 5
also recommend that you review the “New Information” section
Estimated Income Tax ..................................................... 10
beginning on Page 1 prior to filling out your return.
Extension Information ........................................................ 9
This booklet contains the forms and schedules required by
Filing Requirements .......................................................... 5
most corporations. If you need additional forms, we encourage
Net Worth Tax Instructions ................................................ 8
you to visit our website at There you can
New Information ............................................................. 1-4
download forms and obtain up-to-date tax information and news
Nonresident Shareholders ............................................... 10
from the Department of Revenue.
Penalties and Interest .................................................... 7-8
Qualified Subchapter S Subsidiary ........................... ........8
The Department of Revenue, as outlined in the Taxpayer Bill
Tax Credits..............................................................13-18
of Rights, will provide “fair, courteous and timely service” to
Telephone Assistance.....................................................9
the taxpayers of Georgia. Our mission is to provide the best
Two-Dimensional Bar Code Forms ..................................... 5
customer service and operational performance of any state
When and Where to File ................................................... 5
taxing authority and the IRS. We welcome your comments
and suggestions on how to better accomplish that mission.
Douglas J. MacGinnitie
Commissioner

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