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S Georgia Form 600 Rev 081324 Page 1 Corporat
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People also ask georgia form 600 instructions 2024
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How to elect S Corp status in Georgia?
File form 2553 to apply for S corp status When Georgia approves your LLC or C corporation formation, you need to file Form 2553, Election by a Small Business Corporation, with the IRS to get S corp status.
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What is the corporate tax system in Georgia?
Corporate Income Tax The rate of taxation is 5.39% of a corporation's Georgia taxable net income. If S Corporation status is recognized for Georgia purposes, the shareholders of the corporation pay the tax as opposed to the corporation paying the tax.
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Do I need to file a Georgia corporate tax return?
Georgia requires corporations to file an annual report, which is due April 1 and has a filing fee of $50. Georgia also has a franchise tax, which is calculated based on the corporation's paid-in capital.
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Where do I file Form 600 in Georgia?
Electronically file or mail the return to: Processing Center, Georgia Department of Revenue, P. O. Box 740397, Atlanta, GA 30374-0397.
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