File Small Business Taxes

Certain small businesses in Georgia are required to file state income taxes.

State tax return requirements for small businesses vary depending on a number of factors. These include the type of business, how it’s structured, where you do business geographically, how many people you employ, and more. You can read more detailed information about business taxes on the Georgia Department of Revenue’s (DOR) website.

How Do I File a Small Business Tax Return?

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    Find Out If You're Required To File

    The following businesses must file an income tax return with the state of Georgia:

    • Corporations, partnerships, or LLCs that do business or own property in Georgia or receive income from Georgia sources
    • Any partnership or LLC that is treated as a partnership, with partners or members who reside in Georgia
     
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    Determine Your Due Date

    Due dates for filing returns vary depending on your business structure, the type of tax return, and other factors.

    • Due dates for corporate tax returns

      Corporate income tax and net worth tax returns (Form 600S) are due on or before the 15th day of the 3rd month. 

      Corporate income and net worth tax returns (Form 600) must be filed on or before the 15th day of the 4th month.

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    • Due dates for partnership returns

      Partnership returns are due on or before the 15th day of the 3rd month following the close of the taxable year.

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    Gather What You'll Need

    • Your federal business income tax return, as it will contain a lot of the information you’ll need to file your state return
    • Legal name, location, and mailing address of your business
    • Name and address of owners, partners, or officers
    • Social Security Number(s) of owners, partners, or officers
    • The following tax-specific ID numbers, as applicable:
      • Federal Tax Account Number
      • Georgia Tax Account Number
      • Employer ID Number (EIN)
      • Sales and Use Tax Number and, as applicable, the following associated account numbers:
        • State hotel-motel fee account
        • Fireworks excise tax account
        • Prepaid wireless 911 charge account
        • Non-prepaid 911 charge account
    • Withholding Payroll Number
    • International Fuel Tax Agreement (IFTA) Number
    • Motor Fuel Distributor Number
    • Alcohol License Number
    • Tobacco License Number
    • Georgia Lottery Registration Number
    • All required state tax forms and any associated documents, support materials, etc. The forms you’ll need to file are based on the type of state taxes you’re required to pay. You can find all the required forms on the Georgia DOR website.
     
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    File Your Return

    You can file your business income tax return electronically (through a tax vendor or directly with DOR), on paper, or hire someone to file your taxes for you. It is easiest to file your state taxes using the same method you used to file your federal taxes.

    • File your return electronically through a tax vendor
      • You can file your taxes electronically using one of the DOR’s approved software vendors.
      • Verify that all your information is correct before submitting.
      • You will likely be charged a fee to file your taxes through a tax vendor.
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    • File your return electronically directly with DOR
      • Use the Georgia Tax Center (GTC), the DOR’s secure electronic self-service portal, to file your return and manage your taxes.
      • If you’re not yet registered with the GTC, simply follow the instructions GTC provides to create an account.
      • Fill out and submit all required forms.
      • Follow all instructions to complete the forms and be sure to verify that all your information is correct before submitting.
      • You can submit payments and access documents online using the Georgia Tax Center.
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    • File your return by mail or in person using paper forms
      • Filing electronically is the fastest method to file. However, you can file by mail or in person using paper forms.
      • Fill out and submit all required forms.
      • Follow all instructions to complete the forms and be sure to verify that all your information is correct before submitting.
      • To file by mail, please contact the DOR, as mailing addresses vary depending on the type of forms you are submitting.
      • To file in person, you will need to schedule an appointment with the DOR.
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    • Hire a professional to file your return for you
      • Find a certified tax preparer near you. Be sure to verify that your tax professional has proper credentials in the State of Georgia.
      • Provide your tax preparer with all the necessary information and documents.
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    Next Steps

    Once you’ve submitted your return, you can track its progress online via the Georgia Tax Center (GTC) or contact the DOR.

     

Department of Revenue: Office

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1800 Century Boulevard, NE
Atlanta, GA 30345