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Georgia Corporation & LLC Filing Requirements

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state’s business division, here are the agency’s contact information.

Secretary of State
Business Services & Regulation, Corporation Division
315 West Tower , 2 Martin Luther King Jr. Drive
Atlanta, GA 30334-1530
Phone: (404) 656-2817
FAX: (404) 657-2248

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state’s tax division, here is the agency’s contact information.

State of Georgia
Department of Revenue
Taxpayer Services Division
1800 Century Blvd. NE
Atlanta, GA 30345-3205
1-877-423-6711
http://www.dor.ga.gov/

Georgia State Statutes

To research the State Statutes for Georgia Corporations, LLCs and Partnerships.

Licensing

http://sos.georgia.gov/corporations/

Business Licenses
Contact your state or local agencies regarding licensing issues.

Corporation

Annual Filing Requirements

Annual Reports

Fee:
All businesses must file an Annual Registration Form with a fee of $50.

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:
Georgia corporations file the first registration within 90 days of the date of incorporation, and between January 1st and April 1st each year thereafter.

Corporation Tax Return

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.

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 – 2010 Corporation Tax Return (instructions)
Form 600-S – 2010 S Corporation Tax Return (instructions)

Tax Forms List – Corporate Tax Forms 1999-2010

Tax Forms List – S Corporation Tax Forms 1999-2010

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.

Forms:
Form 600 – 2010 Corporation Tax Return (instructions)
Form 600-S – 2010 S Corporation Tax Return (instructions)
Tax Forms List – Corporate Tax Forms 1999-2010
Tax Forms List – S Corporation Tax Forms 1999-2010
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.

Limited Liability Company

Annual Filing Requirements

Annual Reports

LLC Tax Returns

Tax:
The income tax rate is 6% of net taxable income.

Forms:
Form 700 – 2010 Tax Form (LLC considered a Partnership) (instructions)
Forms List – Partnership Forms 1999-2010

Due Date:
Tax due by April 15th, or the 15th day of the 4th month following the close of the organization’s fiscal year.

Fee:
All businesses must file an Annual Registration Form with a fee of $50.

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.

Disclaimer

SmallBiZ.com is not associated in any way, either directly or indirectly with any local, state, or federal governmental agency. Below is the state governmental agency info which handles corporation filings. You can download any of the state’s filing forms for free directly from the state’s website and do not have to use SmallBiZ.com to file them with the state. For more information, see the SmallBiZ Filing Service.

We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).