GA Corporate And Ptet
Source-cited tax guide for US-GA: ga corporate and ptet. Unverified draft, pending local-accountant review.
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Accounting and tax skills
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Source-cited tax guide for US-GA: ga corporate and ptet. Unverified draft, pending local-accountant review.
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Built from the law
STARTER DRAFT, generic. Your corrections below will make it yours.
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Georgia Individual Income Tax Return (Form 500) for sole proprietors and single-member LLCs. Covers the flat 5.19% rate (tax year 2025), Georgia taxable income computation from federal AGI, standard deduction, dependent exemption, and estimated tax. Trigger: taxpayer is a Georgia resident or has Georgia-source income.
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Georgia content skill for the Net Worth Tax under Form 600 Part II — a separate capital/equity tax distinct from corporate income tax. Covers tax year 2025 including the application to C-corporations, S-corporations, and LLCs taxed as corporations (NOT to sole props, partnerships, or multi-member LLCs taxed as partnerships), the tax base as the greater of issued+outstanding capital stock+paid-in-capital or net worth (assets minus liabilities), the graduated rate structure with cap at $5,000, apportionment for multistate corporations, and filing combined with the corporate income tax Form 600.
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Built from the law
Georgia Individual Income Tax Return (Form 500) — STARTER DRAFT
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Georgia content skill for entity formation covering tax year 2025. Includes the GA LLC $100 Articles of Organization, $50 Annual Registration due April 1 (administrative dissolution after 60 days non-compliance), GA C-Corp Certificate of Incorporation $100 plus $40 publication notice, PLLC for licensed professionals, foreign qualification Certificate of Authority $225, GA DOR sales tax and withholding registrations, the doing-business thresholds (post-Wayfair $100k sales / 200 transactions for sales tax + income tax sourcing), and Atlanta-specific local business license requirements.
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Georgia content skill for individual and corporate estimated tax payments covering tax year 2025. Includes Form 500-ES quarterly installment schedule (Apr 15 / Jun 15 / Sep 15 / Jan 15), safe-harbor rules (100% prior year tax or 70% current year, with 110% prior-year safe harbor for high-income taxpayers with AGI over $150,000), Form GA-8453 underpayment penalty computation, the annualized income method for seasonal income, GA Department of Revenue interest rate for underpayment penalty calculation, and interaction with the GA PTE election under O.C.G.A. §48-7-23.
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Georgia content skill for employer payroll compliance covering tax year 2025. Includes the GA PIT 5.19% flat (reduced from 5.39% by HB 111 signed April 15, 2025, retroactive to January 1, 2025; phasing down toward 4.99% by 2030 contingent on revenue triggers), G-4 state W-4 equivalent, G-7 quarterly withholding return, GA-V payment voucher for monthly/quarterly remittance, G-1003 annual reconciliation, GA UI wage base $9,500 with rates 0.04-8.10%, Administrative Assessment 0.06%, new-hire reporting via GA DOL within 10 days (shorter than federal 20-day deadline), and the absence of state-mandated paid sick leave or paid family leave.
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Georgia Corporate Income Tax Return (Form 600) — STARTER DRAFT
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Built from the law