CR-AFF: Affidavit by Nonresidents (Composite Return) (Revision 2014-07)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form CR-AFF is an affidavit for a nonresident member included in a composite return whose tax is computed under Options 1 or 2 of Regulation 560-7-8-.34. It records taxpayer and flow-through entity information and certifies that the taxpayer has no Georgia-source income o
Who files this form
Each nonresident member included in a composite return whose tax is computed under Option 1 or 2 of Regulation 560-7-8-.34 must complete Form CR-AFF and return it to the flow-through entity.
By signing, the member swears that, for the stated tax period, they have no Georgia-source income other than income from the flow-through entity listed on the form.
What you'll need
The form asks for the following information:
- Your name and federal identification number.
- Your street address, city, state, ZIP code, and telephone number.
- The tax year ending date.
- Your Georgia filing status, such as Single, Married Filing Jointly, Married Filing Separately, or Head of Household.
- The flow-through entity’s name and federal identification number.
- Your signature and the date signed.
The form does not list any required supporting documents.
How to file
Complete the form, sign and date it, and return it to the flow-through entity.
The entity should retain the completed form and make it available if the Department requests it. The form does not specify a mailing address or an e-file method.
Questions people ask
Does each nonresident member complete a separate form?
Yes. Each nonresident member included in the composite return whose tax is computed under Option 1 or 2 must complete the form and return it to the entity.
What am I declaring when I sign?
Under penalty of perjury, you swear that the information is true, correct, and complete to the best of your knowledge and belief. You also swear that, for the stated tax period, you have no Georgia-source income other than income from the listed flow-through entity.
Who keeps the completed form?
The flow-through entity should retain it and make it available if requested by the Department.
Does the form require a signature?
Yes. It includes spaces for the taxpayer’s signature and the date.