600: Corporation Income Tax Return (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form 600 is a corporation tax return for reporting 2025 income tax and 2026 net worth tax. It calculates Georgia taxable income, taxable net worth, and the tax due or overpayment after credits and payments.
What you'll need
- Federal return and supporting schedules: Attach a copy when filing by paper.
- Extension documentation: If requesting an extension, attach a copy of the federal extension request or Form IT-303.
- Supporting schedules, when applicable: Attach schedules for the passive loss/capital loss deduction, other additions, other subtractions, and allocated income.
- Forms for certain subtraction exceptions: Attach IT-Addback for the exception to intangible expenses and related interest costs, or IT-REIT for the exception to captive REIT expenses and costs.
- Loss and credit records: Have the loss years, loss amounts, and prior use of losses available for Schedule 9. Credit schedules ask for credit codes, company names, ID numbers, and credit certificate numbers, if applicable.
- Final return explanation: Attach an explanation if marking the return as final.
- Direct deposit details: Provide the routing number, account number, and account type if choosing direct deposit.
How to file
Paper filing: Print numbers in black or blue ink. Attach the federal return and supporting schedules, and complete the officer signature, title, and date fields.
Mail the return to:
Georgia Department of Revenue
Processing Center
P O Box 740397
Atlanta, Georgia 30374-0397
Make checks payable to Georgia Department of Revenue.
Electronic filing for credits: The form says credits on Schedules 10, 10B, and 11 must be filed electronically. The supplied text does not give an electronic filing website or submission steps.
Common mistakes
- Applying Schedule 10 credits to net worth tax: These credits may offset income tax liability only.
- Using the wrong rounding method: Round dollar amounts to the nearest dollar where directed. For the ratios in Schedules 6 and 8, the form says not to round and to compute to six decimal places.
- Leaving out unused credit carryovers: Complete a separate credit schedule for each credit code, including eligible carryovers not used this tax year. Before carrying an amount to the next year, reduce it by expired carryovers and amounts elected to be applied to withholding.
- Treating purchased Timber Tax Credits as refundable: Purchased Timber Tax Credits belong on Schedule 10, not Schedule 10B.
- Exceeding the stated loss limits: Schedule 9 says the total net operating loss applied cannot exceed current-year income on line 2. Line 4 also states an 80% limit for losses from taxable years beginning on or after January 1, 2018, and refers to the instructions for more information.
- Omitting consolidated group members: Schedule 12 must list all included members, both the parent and subsidiaries. Attach additional Schedule 12 forms if there are more than 25 group members.
Questions people ask
Which tax years does this form cover?
The form is labeled as the 2025 Income Tax Return and the 2026 Net Worth Tax Return.
What income tax rate is printed on the form?
Schedule 1, line 10 calculates income tax by multiplying line 9, Georgia taxable income after the passive loss/capital loss deduction, by 5.19%.
Can I receive a refund by direct deposit?
Yes. The form offers direct deposit for U.S. accounts only. If direct deposit is not selected, a paper check will be issued.
What must I attach for a filing extension?
The form says no extension of time to file will be allowed unless a copy of the federal extension request or Form IT-303 is attached to the return.