Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-7 - INCOME TAX DIVISION
Subject 560-7-8 - RETURNS AND COLLECTIONS
Rule 560-7-8-.31 - Forms, Schedules and Instructions.Amended
Universal Citation: GA Rules and Regs r 560-7-8-.31
Current through Rules and Regulations filed through September 23, 2024
(1) Purpose. The purpose of this Rule is to prescribe income tax forms and returns necessary for the administration and enforcement of Chapter 7 of Title 48 as required under O.C.G.A. § 48-2-12.
(2) Individual/Fiduciary Taxpayer Form Numbers and Purpose.
(a) Form 500, Individual Income Tax Return.
(b) Form 500-ES, Estimated Tax for Individuals and Fiduciaries.
(c) Form 500-EZ, Short Individual Income Tax Return.
(d) Form 500-NOL, Application for Net Operating Loss Adjustment (other than corporations).
(e) Form 500 UET, Underpayment of Estimated Tax by Individuals/ Fiduciary.
(f) Form 500X, Amended Individual Income Tax Return.
(g) Form 501, Fiduciary Income Tax Return.
(h) Form 501X, Amended Fiduciary Income Tax Return.
(i) Form 525-TV, Payment Voucher.
(j) Form CD LO-14B, Statement of Financial Condition for Individuals.
(k) Form GA-5347, Statement of Person Claiming Refund on Behalf of a Deceased Taxpayer.
(l) Form GA-8453, Individual Income Tax Declaration for Electronic Filing or 2D Barcode Direct Deposit.
(m) Form GA-9465, Georgia Individual Income Tax Installment Agreement Request.
(n) Form IND-CR, State of Georgia Individual Credit Form.
(o) Form IT-511, Individual Income Tax Instruction Booklet.
(p) Form IT-560, Individual/Fiduciary Extension Payment.
(q) Form RET-001, Taxpayer Return Request Form.
(3) C-Corporation Taxpayer Forms and Purpose.
(a) Form 600, Corporation Tax Return.
(b) Form 600-T, Exempt Organization Unrelated Business Income Tax Return.
(c) Form 602 ES, Corporate Estimated Tax.
(d) Form 900, Financial Institutions' Business Occupation Tax Return.
(e) Form 3605, Application for Recognition of Exemption with Instructions.
(f) Form IT-552, Corporation Application for Tentative Carry-Back Adjustment.
(g) Form IT 611, Corporation Income Tax Booklet.
(h) Form IT-CONSOL, Application for permission to file Consolidated Georgia Income Tax Return.
(i) IT-CONSOL Instr., Instructions to File Consolidated Returns
(4) Partnership Forms and Purpose.
(a) Form 700, Partnership Income Tax Return.
(b) Form IT-711, Partnership Income Tax Return and Instructions.
(5) S-Corporation Taxpayer Forms and Purpose.
(a) Form 600S, S Corporation Tax Return.
(b) Form 600S-CA, S Corporation Consent Agreement of Non-resident Stockholders.
(c) Form IT 611S, S Corporation Income Tax Booklet.
(6) Withholding Tax Forms and Purpose.
(a) Form IT-AFF1, Affidavit of Seller's Residence.
(b) Form IT-AFF2, Affidavit of Seller's Gain.
(c) Form IT-AFF3, Seller's Certificate of Exemption.
(d) Form GA-V, Fill-in Withholding Tax Payment Voucher.
(e) Form G-2-A, Withholding on Distributions to Non-Resident Members/Shareholders.
(f) Form G-2LP, Withholding on Sales or Assignment of Lottery Payments.
(g) Form G-2RP, Withholding on Sales or Transfers of Real Property and Associated Tangible Personal Property by Nonresidents.
(h) Form G-4, Employee's Withholding Allowance Certificate.
(i) Form G-4P, Withholding Certificate for Pension or Annuity Payments.
(j) Form G-5B, Withholding Account Change Form.
(k) Form G-7, Withholding Quarterly Return (For Monthly Payer).
(l) Form G-7, Withholding Quarterly Return (For Quarterly Payer).
(m) Form G-7, Schedule B Withholding Quarterly Return (For Semi-Weekly Payer).
(n) Form G-1003, Income Statement Transmittal Form.
(7) Other Income Tax Forms and Purpose.
(a) Form 600 UET, Underpayment of Estimated Tax by Corporations.
(b) Form 4562 Georgia, Depreciation and Amortization.
(c) Form CR-AFF, Affidavit By Non-Resident.
(d) Form IT-303, Application for Extension of Time for Filing State Income Tax Returns.
(e) Form IT-550, Claim for Refund of Georgia Income Tax Erroneously or Illegally Collected.
(f) Form IT 560 C, Payment of Income Tax and/or Net Worth Tax.
(g) Form IT-Addback, Related Member Intangible Expenses and Costs and Interest Expenses and Costs.
(h) Form IT-CR, Georgia Non-Resident Composite Tax Return.
(i) Form IT-CR UET, Underpayment of Estimated Tax by Composite Filers.
(j) Form IT-REIT, Captive Real Estate Investment Trust (REIT) Expenses and Costs.
(k) Form PV CORP, Corporate Payment Voucher.
(l) Form RD-1061, Power of Attorney.
(m) Form RD-1062, Disclosure Authorization Form.
(n) Form TSD-10 Application for Tax Clearance Certificate.
O.C.G.A. Secs. 48-2-12, 92-3005, 92-3006, 92-8405, 92-8406, 92-8409, 92-8427.
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