600-T: Exempt Organization Unrelated Business Income Tax Return (Revision 2025-07)
Georgia · Georgia DOR · Used for tax years 2025
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 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.
When it's due
For tax year 2025, Form 600-T is due on or before the federal Form 990-T due date. The text does not print a specific calendar date.
If your federal Form 990-T filing deadline is the 15th day of the 5th month, check the “5th Month Exception” box.
Apply for a Georgia filing extension on Form IT-303 before the return is due. If the IRS has granted a federal filing extension, you do not need to request a similar Georgia extension. Attach a copy of the federal extension request to your Georgia return.
An extension cannot exceed six months from the return's due date. Interest on unpaid tax runs from the regular due date until payment.
What you'll need
- Required attachments: A copy of federal Form 990-T, its supporting schedules, and any extension.
- Organization information: Name, address, federal employer identification number, NAICS code, date of the current exemption letter, and the IRS code section under which the organization is exempt.
- Allocation and apportionment support, if applicable: The apportionment computation, a schedule of income allocated to Georgia, and enough information to support the allocation and apportionment of income and expenses.
- Net operating loss support, if applicable: A schedule supporting the Georgia net operating loss deduction.
- Credit information, if applicable: Separate schedules for each credit code, company names and identification numbers, and Department of Revenue credit certificate numbers where applicable.
- Underestimated tax penalty: Attach Form 600 UET and enter the penalty on Schedule 2, line 8.
How to file
Use the same taxable period for Georgia as for your federal return.
- Complete Schedule 1 to calculate Georgia unrelated business taxable income.
- Complete Schedule 2 to calculate tax, payments, credits, interest, penalties, and any balance due or overpayment. Complete Schedules 3 and 3B as applicable for credits.
- Attach federal Form 990-T, supporting schedules, any extension, and other applicable schedules.
- Have an officer sign and date the return and enter their title. The form also provides a signature field for the return preparer.
Mail the return to:
Georgia Department of Revenue
Processing Center
PO Box 740397
Atlanta, Georgia 30374-0397
Common mistakes
- Leaving out federal attachments: Federal Form 990-T, supporting schedules, and any extension must be attached.
- Treating a filing extension as relief from payment 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 a carryover schedule: Complete a separate schedule for each credit code, including credits eligible for carryover even if unused this year. Reduce next year's carryover for expired credits and, on Schedule 3B, credits sold.
- Treating purchased Timber Tax Credits as refundable: Use Schedule 3 for purchased Timber Tax Credits, not Schedule 3B.
- Missing the penalty-exception checkbox: If an underestimated tax penalty exception applies, check “UET Annualization Exception attached.”
Questions people ask
What tax rate does this edition list?
The instructions printed with the form list a 5.19% tax rate for unrelated business income.
Does Georgia use the same tax period as the federal return?
Yes. The Georgia taxable period must be the same as the federal taxable period.
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 on Schedule 1. Attach enough information to support those calculations. The instructions refer to the 611 Booklet's one-factor formula for more information.
Can an overpayment be refunded or applied to estimated tax?
Yes. Schedule 2, line 11 lets you indicate the amount of an overpayment, after penalties and interest, to be credited to estimated tax or refunded.