600-UET: Underpayment of Estimated Tax by Corporations (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form 600-UET helps corporations and partnerships determine whether enough income tax was paid throughout the year through withholding or estimated tax installments. It calculates underpayments and any penalty, and includes an exception that may avoid the penalty.
Who files this form
Corporate taxpayers and pass-through entities that elect to pay tax at the entity level may use Form 600-UET to check whether enough income tax was paid throughout the year through withholding or estimated tax installments.
The form helps determine whether an underpayment penalty applies or an exception avoids it. The text describes who may use the form, but does not state a separate mandatory filing requirement.
When it's due
For tax year 2025, calendar-year taxpayers required to file Form 602ES are generally required to file estimated tax by April 15 and pay in four installments. Fewer installments may be required.
The printed schedule gives these estimated-tax payment dates based on when the requirements are first met:
| Requirements first met in 2025 | Payment due in 2025 | Maximum installments |
| --- | --- | --- |
| January 1 through March 31 | April 15 | 4 |
| April 1 through May 31 | June 15 | 3 |
| June 1 through August 31 | September 15 | 2 |
| On or after September 1 | December 15 | 1 |
If a listed date falls on a Saturday, Sunday, or legal holiday, use the next regular workday. These are estimated-tax payment dates, not a separately stated deadline for filing Form 600-UET.
What you'll need
Have the information needed for these entries:
- Corporation name and ID number.
- Current-year tax from Form 600, Schedule 1, Line 10; Form 600S, Schedule 1, Line 7; or Form 700, Schedule 1, Line 7.
- Credits used from Form 600, Schedule 3, Lines 3 and 5; Form 600S, Schedule 4, Lines 3 and 5; or Form 700, Schedule 3, Lines 3 and 5.
- The immediately preceding year's tax. That return must cover a 12-month period.
- Estimated tax payment amounts and dates, plus tax withheld.
- Taxable income for the relevant periods if you are using the annualized current-year income exception.
If you made more than one payment for an installment, attach a separate computation for each payment.
Common mistakes
- Using prior-year tax from a return that does not cover 12 months. Line 4 requires a 12-month return.
- Failing to treat withholding as paid equally for each quarter, as directed on Lines 9 and 13.
- Leaving out separate computations when more than one payment was made for an installment. The form says to attach one for each payment.
- Overlooking the weekend and holiday rule. A listed payment date that falls on a Saturday, Sunday, or legal holiday moves to the next regular workday.
Questions people ask
What penalty rate does the form use?
The form uses 9 percent a year on the underpaid amount, based on the number of days shown on Line 17.
Can annualized income help avoid a penalty?
Yes. The annualized current-year income exception applies if current-year tax payments equal or exceed 70 percent of the tax on annualized taxable income for the applicable period. The period runs from the start of the year through the month before an installment is due.
Where do I report the penalty?
The form directs you to report it on Form 600, Schedule 3, Line 9A; Form 600S, Schedule 4, Line 9A; Form 600-T, Schedule 2, Line 8; or Form 700, Schedule 3, Line 9.
What should fiscal-year taxpayers do?
Fiscal-year taxpayers should contact the Georgia Department of Revenue at 1-877-423-6711 for information about the penalty for underpayment of estimated taxes.