600-T: Exempt Organization Unrelated Business Income Tax Return (Revision 2024-06)
Georgia · Georgia DOR · Used for tax years 2024
Georgia Form 600-T is the Exempt Organization Unrelated Business Income Tax Return. It reports Georgia unrelated business taxable income and calculates the tax, credits, payments, and any balance due or overpayment.
Who files this form
An exempt organization must file Georgia Form 600-T if it meets both conditions:
- It is required to file federal Form 990-T.
- It has unrelated trade or business income from Georgia sources.
What you'll need
Attach a copy of your federal Form 990-T, its supporting schedules, and any extension.
You may also need:
- An apportionment computation schedule and information supporting the allocation and apportionment of income and expenses to Georgia.
- A schedule supporting income allocated to Georgia.
- A schedule supporting any Georgia net operating loss deduction.
- Separate Schedule 3 or Schedule 3B forms for each credit code, with company names, identification numbers, and credit certificate numbers when applicable.
- Form 600 UET for an underpayment of estimated tax penalty.
How to file
Complete the organization's identifying information and use the same taxable period as on the federal return. Calculate Georgia unrelated business taxable income in Schedule 1 and the tax, credits, payments, and balance in Schedule 2. Complete the applicable credit schedules and attach the required documents.
Have an officer sign the return and enter their title and date. The form also has a signature field for the individual or firm preparing the return.
Mail the return to:
Georgia Department of Revenue
Processing Center
PO Box 740397
Atlanta, GA 30374-0397
Common mistakes
- Leaving out federal attachments. A copy of federal Form 990-T, supporting schedules, and any extension must be attached.
- Treating a filing extension as extra time to pay without charges. A filing extension does not change the late-payment penalty or interest charge.
- Claiming ineligible credits. Credits must apply to unrelated trade or business income from Georgia sources. Not all credits apply to Form 600-T.
- Entering too much credit on Schedule 2, line 2. This amount cannot exceed Schedule 2, line 1.
- Skipping credit carryover schedules. Complete a schedule for an eligible carryover even if the credit is not used this tax year. Reduce next year's carryover by expired amounts and, for Schedule 3B, credits that were sold.
- Treating a purchased Timber Tax Credit as refundable. Use Schedule 3, not Schedule 3B, for a purchased Timber Tax Credit.
- Missing the estimated-tax penalty exception checkbox. If a penalty exception applies, check the “UET Annualization Exception attached” box.
Questions people ask
What tax rate does this form use?
The form uses a 5.39% tax rate. Multiply Schedule 1, line 13 by 5.39% and enter the result on Schedule 2, line 1.
Should the Georgia return cover the same period as the federal return?
Yes. The Georgia taxable period must be the same as the federal taxable period.
Do I need a separate Georgia extension if I received a federal extension?
No. If the IRS granted an extension to file the federal return, attach a copy of the federal extension request to the Georgia return. Interest still accrues on unpaid tax from the regular due date until payment.
What if the organization has unrelated business income in Georgia and other states?
Allocate and apportion income and expenses to clearly reflect Georgia unrelated business taxable income in Schedule 1. Attach enough information to support those calculations. The instructions refer to the 611 Booklet's One Factor Formula for more information.