TAX NEWS - August 2009

Registration & Tax Clearance Letters FAQ - State of Georgia tax

Q. How does a company register to file Georgia Income Taxes?

A. First, a corporation, limited liability company, limited partnership, and limited liability partnership must contact the Secretary of State to see about incorporating/registering. The Secretary of State can be reached at (404) 656-2817 or www.sos.state.ga.us. For income tax purposes, Georgia uses the Federal Employer's Identification (FEI) number, which is assigned by the Internal Revenue Service. However, the company will need to contact the Georgia Department of Revenue's TAXPAYER SERVICES DIVISION section to get a Sales & Use Tax ID,Withholding Tax ID, and other ID's necessary to operate in Georgia. The TAXPAYER SERVICES DIVISION section can be reached at 1-877-GADOR11 (1-877-423-6711) . Forms to tax register can be downloaded by clicking here.


Q. What section of the Georgia Department of Revenue administers withholding on employees?

A. The Withholding section of the Taxpayer Services Division administers withholding on employees. They can be reached at 1-877-GADOR11 (1-877-423-6711).


Q. My corporation is incorporated in another state, must I register with the Georgia Secretary of State for tax purposes?

A. Contact the Georgia Secretary of State at (404) 656-2817 or www.sos.state.ga.us for more information.


Q. How do I obtain a Certificate of Good Standing for my corporation?

A. Certificates of Good Standing are issued by the Secretary of State, please contact them at (404) 656-2817 or www.sos.state.ga.us.


Q. How do I obtain a Tax Clearance letter for corporate income and net worth taxes?

A. Complete Form TSD-10.


Q. How do I obtain an income tax clearance letter for a partnership or an LLC that is treated as a partnership?

A. Tax clearance letters are not issued for these entities since the partnership return is filed for information purposes only and no tax is due or payable.


Q. How do I obtain an income tax withholding clearance letter?

A. Complete Form TSD-10.