600S: S Corporation Income Tax Return (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form 600S is an S corporation return for 2025 income tax and 2026 net worth tax. It reports Georgia income, taxable net worth, credits and payments, and the resulting tax due or overpayment.
What you'll need
Have the corporation’s FEIN, Georgia tax account numbers, business details, shareholder counts, and representative contact information ready.
Gather these records and attachments as applicable:
- Federal return and supporting schedules: Copies must be attached if filing on paper.
- Income and financial records: The form asks for federal income amounts, Georgia additions and subtractions, capital stock, capital surplus, and retained earnings. Foreign corporations also use federal balance sheet assets and gross receipts for Schedule 2.
- Extension documentation: Attach a copy of the federal extension request or Form IT-303 to this return.
- Supporting schedules: Attach schedules for the passive loss/capital loss deduction, income allocated everywhere, net income allocated to Georgia, other additions, and other subtractions when reporting those items.
- Exception forms: 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 loss-year amounts and prior use of net operating losses, credit codes, company and owner identification information, and credit certificate numbers where applicable.
How to file
For a paper return, print numbers in black or blue ink. Complete the applicable schedules, attach the federal return and supporting schedules, and sign the officer declaration. The form also provides a signature area for the preparer.
Mail to:
Georgia Department of Revenue
Processing Center
PO Box 740391
Atlanta, Georgia 30374-0391
Make checks payable to Georgia Department of Revenue.
Credits must be filed electronically. This requirement is printed on the credit schedules, including Schedules 11, 11B, 12, and 13. The supplied form does not give an electronic filing website or submission steps.
Common mistakes
- Leaving out paper-return attachments: A paper filing must include a copy of the federal return and supporting schedules.
- Leaving out extension documentation: The form says no filing extension will be allowed unless a copy of the federal extension request or Form IT-303 is attached.
- Applying Schedule 11 credits to net worth tax: These credits may reduce income tax liability only, not net worth tax liability.
- Rounding Georgia ratios: Schedules 2 and 9 say not to round the ratios and to compute them to six decimal places. Dollar amounts are rounded where directed.
- Selecting multiple current-year loss types: Schedule 10 says to select only one type of loss.
- Combining credit codes on one Schedule 11 or 11B: Complete a separate schedule for each credit code.
- Carrying forward credits without adjustments: Before using the Line 15 carryover in the next tax year, reduce it for amounts elected to be applied to withholding, expired carryovers, and amounts subsequently sold.
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 7 calculates income tax as 5.19% of the total Georgia taxable income on Line 6.
Can the corporation receive a refund by direct deposit?
Yes. The form offers direct deposit to U.S. checking or savings accounts and asks for routing and account numbers. If direct deposit is not selected, a paper check will be issued.
Can an overpayment be applied to next year’s estimated tax?
Schedule 4 provides a line for an amount to be credited to 2026 estimated tax. It directs you to subtract the interest and penalties on Lines 8 through 10 from the overpayment on Line 7.