600S-CA: Consent Agreement of Nonresident Shareholders of S Corporations (Revision 2013-07)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form 600S-CA records a nonresident S corporation shareholder’s agreement to pay Georgia income tax on their share of the corporation’s Georgia taxable income. The shareholder agrees either to file a Georgia individual income tax return or to be included in a composite ret
Who files this form
All nonresident shareholders of a Georgia S corporation must sign a consent agreement agreeing to pay Georgia income tax on their proportionate share of the corporation’s Georgia taxable income.
For tax years beginning on or after January 1, 2008:
- File a consent agreement for each nonresident shareholder in the first year the S corporation is required to file a Georgia income tax return.
- In later years, file an agreement for each additional nonresident who first becomes a shareholder that year.
- For an S corporation that existed before January 1, 2008, the agreements were required with its first Georgia return for a tax year beginning on or after that date.
What you'll need
Have the following information ready to complete Form 600S-CA:
- Calendar year, or the beginning and ending dates of the other taxable year.
- Corporate name, FEIN, and business address.
- Nonresident shareholder’s name, Social Security number, address, and number of shares owned.
- Email address and telephone number.
- Taxpayer’s signature and date.
Prepare a separate consent agreement for each nonresident shareholder required to file one, and attach it to Form 600S.
How to file
Complete and sign Form 600S-CA for each nonresident shareholder required to submit an agreement. Make as many copies as needed.
Attach the completed agreements to Form 600S when it is filed, even if a composite return has been filed.
If any nonresident shareholder fails or refuses to file the consent agreement, the form directs the corporation not to use Form 600S and to file Form 600 instead.
Common mistakes
- Skipping the agreement because a composite return was filed. The form requires the consent agreement even when a composite return has been filed.
- Filing Form 600S when a nonresident shareholder fails or refuses to file an agreement. The form says to file Form 600 instead.
- Leaving out a required shareholder agreement. The form warns that the Commissioner will terminate the S corporation election if all nonresident shareholders do not execute the required agreement.
Questions people ask
Must the same shareholder file a new consent agreement every year?
No. For tax years beginning on or after January 1, 2008, the form calls for a single agreement in the corporation’s first required Georgia filing year, with agreements in later years for additional nonresident shareholders who first join that year. It also provides a transition rule for corporations that existed before January 1, 2008.
What does the shareholder agree to do?
The shareholder agrees to Georgia’s personal jurisdiction for all income tax purposes. Each tax year, the shareholder must either file Georgia Form 500, report their proportionate share of income, and pay any tax due, or be included in the corporation’s composite return, Form IT-CR.
Is consent still required if the corporation files a composite return?
Yes. Required consent agreements must be attached to Form 600S even when a composite return has been filed.
Can this form affect the corporation’s nonresident withholding responsibility?
Yes. The form says it may also be used to conditionally relieve the S corporation of its responsibility to withhold nonresident taxes under section 48-7-129.