IT 711
State of Georgia
Department of Revenue
2006
Partnership Income Tax
Forms and General Instructions
FROM THE COMMISSIONER
INDEX
This booklet is designed to provide information and assist
Adjustments to Federal Income ........................................ 3
partnerships in filing their Georgia partnership tax returns.
Amended Returns ............................................................ 3
On Page 2 is a “Federal Tax Changes” section that I recom-
mend you review to determine if the changes affect your
Computation of Income for Georgia Purposes ................. 4
return.
Corporate Partners of Partnerships .................................. 6
This booklet contains the forms and schedules required by
Extension Information ....................................................... 2
most partnerships. If you need additional forms, we
Federal Audit .................................................................... 3
encourage you to visit our website at There
Federal Tax Changes ....................................................... 2
you can download forms and always obtain up-to-date tax
Filing Requirements ......................................................... 2
information and news from the Department of Revenue.
Forms are also available via fax-on-demand at 404-417-
Georgia County Code Numbers ....................................... 5
6011. A list of useful telephone numbers is on Page 6.
Guaranteed Payments ..................................................... 6
Our mission and commitment is to serve Georgia’s taxpayers
Income Apportionment and Allocation .............................. 3
in a prompt, courteous and professional manner and to
Income to Partners ........................................................... 4
effectively and fairly administer the State’s tax laws. We
Partnerships with Nonresident Partners ........................... 6
welcome your comments and suggestions on how to more
Tax Credits ....................................................................... 7
effectively accomplish this mission.
Telephone Assistance ...................................................... 6
Bart L. Graham
When and Where to File .................................................. 3
Commissioner