Form 600S-CA (Consent Agreement of Nonresident Shareholders of S Corporations) — required only if there are nonresident shareholders; there is no corporate-level Georgia S election form.. Attached to Form 600S for the first Georgia tax year the S corporation is required to file, and again for any new nonresident shareholder in the year they acquire shares. Form 600S is due the 15th day of the 3rd month after the close of the taxable year (March 15 for calendar-year filers). Complete a Form 600S-CA for each nonresident shareholder and attach them to the Form 600S when filed with the Georgia Department of Revenue (Processing Center, P.O. Box 740391, Atlanta, GA 30374-0391), or include them with the electronically filed return via the Georgia Tax Center.
S-corp election in Georgia
In short
Georgia net worth tax — graduated from $0 (net worth of $100,000 or less) to a $5,000 maximum (net worth over $22,000,000), reported on Form 600S. No entity-level income tax on the S corp's pass-through income unless the entity elects PTE treatment or loses S recognition.
A separate state election is required
Does Georgia recognize the federal S election?
Georgia recognizes the federal S election, but CONDITIONALLY — this is the single most important fact about Georgia. The 2025 IT-611S booklet states: "Georgia law recognizes an election to file as an S Corporation under the provisions of the I.R.C. as defined in the income tax laws of Georgia. Any nonresident shareholders must complete Form 600S-CA for the election to be recognized." There is no separate election form for the corporation itself, but every nonresident shareholder must sign Form 600S-CA, a consent agreement to pay Georgia income tax on their share of Georgia taxable income. The Georgia DOR S-corp FAQ is blunt about the consequence: "If any one or more nonresident shareholders fails or refuses to file the consent agreement, do not use Form 600S. File on Form 600" — i.e., the company is taxed as a C corporation. The consent is filed once, with the corporate return "in the year in which the Subchapter 'S' corporation is first required to file" a Georgia return, and again "in any subsequent year for any additional nonresident who becomes a shareholder of the Subchapter 'S' corporation in that year."
Tax the entity still owes
Net worth tax (2025 IT-611S table, based on issued capital stock, paid-in surplus and earned surplus): $0 for net worth not exceeding $100,000; $125 over $100,000 up to $150,000; $150 over $150,000 to $200,000; $200 over $200,000 to $300,000; $250 over $300,000 to $500,000; $300 over $500,000 to $750,000; $500 over $750,000 to $1,000,000; $750 over $1,000,000 to $2,000,000; $1,000 over $2,000,000 to $4,000,000; $1,250 over $4,000,000 to $6,000,000; $1,500 to $8,000,000; $1,750 to $10,000,000; $2,000 to $12,000,000; $2,500 to $14,000,000; $3,000 to $16,000,000; $3,500 to $18,000,000; $4,000 to $20,000,000; $4,500 to $22,000,000; $5,000 over $22,000,000. Important quirks: "Corporations with a net worth of $100,000 or less are not subject to tax but must file a return," and "A corporation with a deficit net worth must file a return but does not owe the net worth tax." A new corporation files an INITIAL net worth return "on or before the fifteenth day of the third calendar month after incorporation or qualification," and that initial return "cannot be combined with the initial income tax return because the due dates do not coincide." Thereafter the net worth year runs a year ahead of the income year. Georgia income tax rate: HB 463, signed by Gov. Kemp on May 11, 2026, "lowers Georgia's state income tax rate from 5.19% to 4.99%, beginning January 1, 2026" (the 2025 rate was 5.19%). This matters for the PTE election rate and for the C-corp fallback rate if S recognition is lost.
Registering for payroll
Two registrations. (1) Georgia Department of Revenue withholding payroll tax number — registered online through the Georgia Tax Center (registration Form CRF-002). Employees complete Form G-4 ("Form G-4 Employee Withholding is completed and submitted to your employer to have tax withheld from your wages"). The employer remits with GA-V payment vouchers and files Form G-7 returns; Form G-1003 (Income Statement Return) is the annual W-2/1099 transmittal. Georgia notes "The withholding tax rate is a graduated scale." Separately, Form G-7NRW is used by "Partnership, Subchapter S Corporations and LLC's to the pay the nonresident withholding." (2) Georgia Department of Labor unemployment insurance account — register through the GDOL Employer Portal (Form DOL-1A); quarterly filings are made on Form DOL-4N (Quarterly Tax and Wage Report).
Annual filings
Form 600S (Georgia S Corporation Income Tax Return, including the net worth tax schedules) — "The return is due on or before the 15th day of the 3rd month following the close of the taxable year. This would be March 15th if filing on a calendar-year basis." A 7-month Georgia extension is granted if an automatic 6-month federal extension is obtained; prepay Georgia tax due with Form IT-560C. Form 600S-CA for each nonresident shareholder (first year and for new nonresidents). Initial net worth return for new corporations, due the 15th day of the third calendar month after incorporation/qualification. Georgia Secretary of State annual registration — due April 1 each year (filable from January 1), with a $25 late fee for registrations not postmarked by April 1 and a grace period before administrative dissolution. Withholding: G-7 returns per assigned frequency plus G-1003 annual. GDOL Form DOL-4N quarterly. Electronic filing is mandatory for non-individual income tax returns where payments are remitted by EFT or the federal counterpart must be e-filed.
Pass-through entity tax
Yes — Georgia's HB 149 pass-through entity tax. Per the DOR FAQ, the election "must be made by the due date or extended due date of the entity's income tax return and is irrevocable after the applicable due date passes," and is made by "check[ing] a box and complet[ing] applicable schedules on Form 600S if the entity is a S Corporation." It is an ANNUAL election — it must be re-made every year. Eligibility: only a "Partnership or S Corporation that is 100 percent directly owned and controlled by 'persons' eligible to be shareholders of an S Corporation" under IRC §1361 (all partnerships qualify from 2023 forward). Single-member LLCs taxed as sole proprietorships cannot elect. Rate: the 2025 IT-611S states "the income tax rate for S Corporations electing to pay tax at the entity level is the same income tax rate imposed on individual taxpayers for the corresponding taxable year" — 5.19% for 2025, and 4.99% for 2026 under HB 463. Estimated payments: "An electing pass-through entity is required to make estimated tax payments in the same manner as a C Corporation," using Form 602-ES or electronically via the Georgia Tax Center. Georgia's PTET is permanent state law, not tied to a federal SALT-cap sunset.
The mistake owners make most often in Georgia
Form 600S-CA. An owner who moves out of Georgia, or who brings in an out-of-state co-owner, and does not get a signed Form 600S-CA on file loses Georgia recognition of the S election entirely — the DOR FAQ says to file Form 600 instead of Form 600S, meaning the company is taxed as a C corporation at 4.99% at the entity level AND the shareholders are taxed again on distributions. This is a pure paperwork failure that converts a pass-through into a double-taxed entity, and it is the most expensive and most common Georgia S-corp mistake by a wide margin. Secondary trap: forgetting that the initial net worth return is a separate filing with its own due date (15th day of the 3rd calendar month after incorporation) and "cannot be combined with the initial income tax return."
Filing your federal Form 2553
Businesses operating in Georgia send Form 2553 to the IRS Kansas City service center — fax 855-887-7734. Full address and filing checklist for Georgia.
Frequently asked questions
Does Georgia require a separate S-corporation election?
Yes. Georgia requires Form 600S-CA (Consent Agreement of Nonresident Shareholders of S Corporations) — required only if there are nonresident shareholders; there is no corporate-level Georgia S election form.. Attached to Form 600S for the first Georgia tax year the S corporation is required to file, and again for any new nonresident shareholder in the year they acquire shares. Form 600S is due the 15th day of the 3rd month after the close of the taxable year (March 15 for calendar-year filers).
What tax does an S corporation pay in Georgia?
Georgia net worth tax — graduated from $0 (net worth of $100,000 or less) to a $5,000 maximum (net worth over $22,000,000), reported on Form 600S. No entity-level income tax on the S corp's pass-through income unless the entity elects PTE treatment or loses S recognition.
Where do I file Form 2553 from Georgia?
With the IRS Kansas City service center. Fax 855-887-7734, or mail to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999.
What is the most common S-corp mistake in Georgia?
Form 600S-CA. An owner who moves out of Georgia, or who brings in an out-of-state co-owner, and does not get a signed Form 600S-CA on file loses Georgia recognition of the S election entirely — the DOR FAQ says to file Form 600 instead of Form 600S, meaning the company is taxed as a C corporation at 4.99% at the entity level AND the shareholders are taxed again on distributions. This is a pure paperwork failure that converts a pass-through into a double-taxed entity, and it is the most expensive and most common Georgia S-corp mistake by a wide margin. Secondary trap: forgetting that the initial net worth return is a separate filing with its own due date (15th day of the 3rd calendar month after incorporation) and "cannot be combined with the initial income tax return."
Compare with other states: Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas.
Sources
- https://dor.georgia.gov/document/document/2025-it-611s-s-corporation-income-tax-booklet/download
- https://dor.georgia.gov/s-corporations-faq
- https://dor.georgia.gov/taxes/business-taxes/corporate-income-and-net-worth-tax
- https://dor.georgia.gov/hb-149-pass-through-entity-tax-faq
- https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth
- https://dor.georgia.gov/taxes/withholding-tax-employers
File your Form 2553 correctly
Scorply completes your federal election and includes a Georgia guide in your packet, so you know exactly what else you owe here.
Start my Form 2553Researched from official Georgia sources and verified July 30, 2026. State tax rules change. This is general information, not tax advice — confirm with the state or a CPA before you rely on it.