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Georgia Corporation & LLC Filing Requirements

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: June 16, 2010

Contact your state or local agencies regarding licensing issues.

State Tax:	The corporate income tax rate is 6% of net taxable income.   Certain corporations also pay a net worth tax. This tax is based on the net worth of a corporation and is levied in exchange for the privilege of doing business or exercising a corporate franchise in Georgia. Net worth, including issued capital stock and paid in surplus, is taxed by the state as listed below. The net worth is presumed to be the net worth as disclosed on the corporation's books and as reflected on the return required to be filed annually by the corporation. No par value shares have the value fixed for stock by the Commissioner from the required return and any other information available to Commissioner.   Net worth over   But Not over   Tax $0 $10,000 $10 10,000 25,000 20 25,000 40,000 40 40,000 60,000 60 60,000 80,000 75 80,000 100,000 100 100,000 150,000 125 150,000 200,000 150 500,000 300,000 200 300,000 500,000 250 500,000 750,000 300 750,000 1,000,000 500 1,000,000 2,000,000 750 2,000,000 4,000,000 1,000 4,000,000 6,000,000 1,250 6,000,000 8,000,000 1,500 8,000,000 10,000,000 1,750 10,000,000 12,000,000 2,000 12,000,000 14,000,000 2,500 14,000,000 16,000,000 3,000 16,000,000 18,000,000 3,500 18,000,000 20,000,000 4,000 20,000,000 22,000,000 4,500 22,000,000 over 5,000
Forms:	Form 600 - 2009 Corporation Tax Return (instructions) Form 600-S - 2009 S Corporation Tax Return (instructions) Tax Forms List - Corporate Tax Forms 1999-2009 Tax Forms List - S Corporation Tax Forms 1999-2009 E-File Taxes - Corporate E-Filing Information
Due Date:	Tax due by March 15th, or the 15th day of the 3rd month following the close of the corporation's fiscal year.

Fee:	All businesses must file an Annual Registration Form with a fee of $30.
Forms:	Annual Registration (Online Filing) - Online Annual Registration Filing Annual Registration - Print a Blank Annual Registration form For first time filers, a paper annual registration can be obtained by calling (404) 656-2821. This is a voice mail line. Forms are mailed within 24 hours of receipt of the message. Once an annual mailing is established, all forms and notices will be mailed by the first week in February.
Due Date:	Limited liability companies file the first registration between January 1st and April 1st of the year following the initial filing, and between January 1st and April 1st each year thereafter.

LLC Tax Returns

Tax:	The income tax rate is 6% of net taxable income.
Forms:	Form 700 - 2009 Tax Form (LLC considered a Partnership) (instructions) Forms List - Partnership Forms 1999-2009
Due Date:	Tax due by April 15th, or the 15th day of the 4th month following the close of the organization's fiscal year.