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Georgia Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: February 1, 2008
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here are the agency's contact information.
Secretary of State
Business Services & Regulation, Corporation Division
315 West Tower , 2 Martin Luther King Jr. Drive
Atlanta, GA 30334-1530
Phone: (404) 656-2817
FAX: (404) 657-2248
http://sos.georgia.gov/corporations/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
State of Georgia
Department of Revenue
Taxpayer Services Division
1800 Century Center Blvd. N.E.
Atlanta, GA 30345-3205
(404) 417-4477
http://www.dor.ga.gov/
Georgia State Statutes
To research the State Statutes for Georgia Corporations, LLCs and Partnerships, click here.
Licensing
Business Licenses
Annual Filing Requirements
Annual Report
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Fee: |
All businesses must file an Annual Registration Form with a fee of $30.
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Forms: |
Annual Report (E-File) - Online Annual Report Filing
A paper annual registration is obtained by calling (404) 656-2821. This is a voice mail line. Forms are mailed within 24 hours of receipt of the message.
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Due Date: |
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Corporation Tax Return
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State Tax: |
The income tax rate is 6% of net taxable income.
Net worth, including issued capital stock, paid in surplus, is taxed by the state as listed below and earned surplus. The net worth is presumed to be the net worth as disclosed on the corporation's books and as reflected on the return required to be filed annually by the corporation. No par value shares have the value fixed for stock by the Commissioner from the required return and any other information available to Commissioner.
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Net worth over |
But Not over |
Tax |
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$0 |
$10,000 |
$10 |
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10,000 |
25,000 |
20 |
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25,000 |
40,000 |
40 |
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40,000 |
60,000 |
60 |
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60,000 |
80,000 |
75 |
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80,000 |
100,000 |
100 |
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100,000 |
150,000 |
125 |
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150,000 |
200,000 |
150 |
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500,000 |
300,000 |
200 |
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300,000 |
500,000 |
250 |
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500,000 |
750,000 |
300 |
|
750,000 |
1,000,000 |
500 |
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1,000,000 |
2,000,000 |
750 |
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2,000,000 |
4,000,000 |
1,000 |
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4,000,000 |
6,000,000 |
1,250 |
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6,000,000 |
8,000,000 |
1,500 |
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8,000,000 |
10,000,000 |
1,750 |
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10,000,000 |
12,000,000 |
2,000 |
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12,000,000 |
14,000,000 |
2,500 |
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14,000,000 |
16,000,000 |
3,000 |
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16,000,000 |
18,000,000 |
3,500 |
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18,000,000 |
20,000,000 |
4,000 |
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20,000,000 |
22,000,000 |
4,500 |
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22,000,000 |
over |
5,000 |
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Forms: |
Form 600 - 2007 Corporation Tax Return (instructions)
Form 600-S - 2007 S Corporation Tax Return (instructions)
Tax Forms List - Corporate Tax Forms 1999-2007
Tax Forms List - S Corporation Tax Forms 1999-2007
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Due Date: |
Tax due by March 15th, or the 15th day of the 3rd month following the close of the corporation's fiscal year. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
All businesses must file an Annual Registration Form with a fee of $30.
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Forms: |
Annual Report (E-File) - Online Annual Report Filing
A paper annual registration is obtained by calling (404) 656-2821. This is a voice mail line. Forms are mailed within 24 hours of receipt of the message.
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Due Date: |
Limited liability companies file the first registration between January 1st and April 1st of the year following the initial filing, and between January 1st and April 1st each year thereafter. |
LLC Tax Returns
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Tax: |
The income tax rate is 6% of net taxable income.
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Forms: |
Form 700 - 2007 Tax Form (LLC considered a Partnership) (instructions)
Forms List - Partnership Forms 1999-2007
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Due Date: |
Tax due by April 15th, or the 15th day of the 4th month following the close of the organization's fiscal year. |
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