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Form 600 - Instructions To File Consolidated Returns For Taxable Years Beginning On Or After January 1, 2010

Instructions to File Consolidated Returns for Taxable

Years Beginning on or after January 1, 2010

(rev. 02/12)

Note: For taxable years beginning on or after January 1, 2005 the law was changed such that consolidated

groups that conduct 100% of their business in Georgia and who previously were not required to request

permission must now request permission in the same manner as other consolidated groups. However, if

such consolidated group requested permission for a taxable year beginning on or after January 1, 2002,

they are not required to request permission again.

Regulation 560-7-3-.13 was adopted during 2002 and applies to tax years beginning on or after January

1, 2002. The instructions below are intended to ensure that returns process correctly and not to

provide a comprehensive list of rules about consolidated returns. Accordingly, you should read

Regulation 560-7-3-.13 in addition to these instructions before completing your returns.

Mailing Address

The consolidated group Form 600 and each separate company Form 600 must be mailed together to

the following address:

Georgia Department of Revenue

PO Box 740397

Atlanta, GA 30374-0397

Designation of Member

As is mentioned on the Form IT-CONSOL, if the parent corporation is not included in the Georgia

Group, please choose a corporation in the Georgia Group to act as the designated member. Please use

the same corporation that you chose on the Form IT-CONSOL.

Preparation of the Separate Company Form 600.

(a) Each corporation within the Georgia consolidated group, including the parent corporation (or

designated member), will prepare a separate company Georgia Form 600. The corporation will

indicate its name, federal identification number, address, etc., in the heading and mark the “GA

Consolidated Subsidiary” box on the return (the parent should also mark this box on its separate

company return). This means that two returns will be prepared that have the parent’s (designated

member’s) name and federal identification number. One for the parent’s (designated member’s)

separate company income and one for the consolidated group income and parent’s networth.

Form 600 - Instructions To File Consolidated Returns For Taxable Years Beginning On Or After January 1, 2010