Georgia Form 600T is the Exempt Organization Unrelated Business Income Tax Return that every tax-exempt organization with unrelated business income from Georgia sources must file with the Georgia Department of Revenue when it also files federal Form 990-T. The form applies a flat 5.39% Georgia income tax (for the 2025 tax year) to unrelated business taxable income (UBTI) under O.C.G.A. § 48-7-25, and the version most filers will use in 2026 is the Form 600T (Rev. 06/12/23).
A missed signature, a wrong NAICS code, or a forgotten copy of federal Form 990-T can trigger a 5% per month delinquent-filing penalty plus interest under the Georgia penalty statute, and stacking late-filing and late-payment penalties can reach 25% of the tax due. The Georgia DOR FAQ for tax-exempt organizations confirms that any 990-T filer with Georgia-source UBI must also file 600T, which means thousands of small charities, churches, universities, and IRAs file this return every year.
- 📋 The exact line-by-line walkthrough of every box on Form 600T, with sample entries for each field.
- 🧮 Three full filled-out examples covering a 501(c)(3) charity, a 501(c)(6) trade association, and a university booster activity.
- ⏰ The real filing deadlines, extension rules, and penalty math drawn straight from the Georgia Code.
- 🏛️ How federal Form 990-T figures flow into Georgia 600T, including Schedule A silos under IRC § 512(a)(6).
- ⚠️ The ten most common Form 600T mistakes that cause notices, refund delays, or loss of good standing.
What Form 600T Is and Who Must File It
Form 600T is Georgia’s stand-alone return for taxing the unrelated business taxable income of organizations that are otherwise exempt under federal and state law. The Georgia DOR form page describes it as the Exempt Organization Unrelated Business Income Tax Return, and the Georgia administrative rules list 600T alongside Form 600 and Form 602-ES as the core corporate-side filings the DOR accepts. The form parallels federal Form 990-T but applies Georgia rules for additions, subtractions, apportionment, credits, and net operating losses.
You must file Form 600T if your organization is exempt under IRC §§ 501, 401(a), or 408(e), files a federal 990-T, and earns gross UBI of $1,000 or more from Georgia sources. The Georgia DOR exempt-organization FAQ explicitly states, “File Georgia form 600-T, and attach a copy of form 990-T.” Homeowners associations that file federal Form 1120-H instead use Form 600, not 600T.
The form covers charities, social clubs, business leagues, churches with parking or rental income, IRAs and qualified pension trusts with K-1 UBTI, and state instrumentalities like the University of Georgia when an activity meets the three-prong UBI test. Any activity that is (1) a trade or business, (2) regularly carried on, and (3) not substantially related to the exempt purpose creates UBI under IRC §§ 511–514. The Georgia rate for tax years beginning in 2025 is 5.39% under the rate schedule in O.C.G.A. § 48-7-20, down from the 6% rate quoted in older instruction PDFs.
Before You Start: Documents and Information You Need
Pull every document below before opening the fillable Form 600T PDF. Missing items are the single biggest cause of rejected returns and follow-up notices from the DOR Processing Center.
- Completed federal Form 990-T, including all Schedule A silos. Georgia Line 1 of Schedule 1 starts with the federal UBTI number, so the federal return must be done first.
- Federal Employer Identification Number (FEIN). The DOR matches it to your Georgia tax account; a wrong digit routes the return to suspense.
- Six-digit NAICS code for the unrelated activity, not the exempt mission. A church running a parking lot uses 812930, not a religious-services code.
- Date of your IRS exemption letter and the IRC subsection under which you are exempt (e.g., 501(c)(3), 501(c)(6), 408(e)).
- Prior-year Form 600T to pull forward Georgia NOLs, credit carryovers, and any overpayment applied to the current year.
- Georgia apportionment data: gross receipts everywhere and gross receipts in Georgia, used for the single-factor gross-receipts ratio in Schedule 1.
- Estimated-tax payment record, including all Form 602-ES vouchers paid during the year.
- Georgia withholding documents (G2-A, G2-LP, G2-RP) for any pass-through or real-property withholding allocated to the organization.
- Any Georgia tax credit certificates (e.g., film, jobs, retraining) that apply to UBI activity, with the issuing agency’s certificate number.
- Banking information for direct deposit or direct debit through the Georgia Tax Center.
- Authorized signer details for the officer who will sign and the paid preparer’s PTIN if a CPA prepares the return.
If any item is missing, stop and gather it. Filing without the federal 990-T attachment is the most common reason the DOR sends a “return incomplete” letter, and that letter pauses processing until you respond.
Where to Get the Form and How to Access It
The official current version of the form lives on the Georgia Department of Revenue’s 600-T page, which always links to the latest revision. The current paper revision is dated 06/12/23 and remains in use for 2025 tax-year returns filed in 2026 unless DOR posts a new revision. Always verify the revision date in the lower-left corner of page 1 before you start typing.
You can complete the form three ways. The fastest is the Georgia Tax Center (GTC) online portal, where exempt organizations log in, select “File a Return,” and pick Form 600T from the corporate menu. The second is the DOR’s fillable PDF which calculates totals automatically and produces a 2D-barcoded printout the Processing Center scans. The third is approved third-party tax software used by CPAs, including the same packages that prepare federal 990-T.
Older revisions still circulate online at sites like zillionforms.com, but use them only for instruction text. Always print and submit the version pulled directly from the DOR website. The IRS instructions for federal Form 990-T should sit beside you because most Georgia line items reference federal calculations.
Step-by-Step: How to Fill Out Form 600T Line by Line
Form 600T is a two-page return with a header block, Schedule 1 (computation of Georgia UBTI), Schedule 2 (computation of tax), and a signature block. Walk through each H3 below in the order printed on the official form.
Header Checkboxes: Amended, IRS Adjustment, Address Change, UET Exception
The top of page 1 has four checkboxes that flag special-status returns. The DOR walkthrough confirms the four boxes are Amended Return, Amended due to IRS Adjustments, Address Change, and UET Annualization Exception Attached.
How to answer: check only the box that applies. Most original returns leave all four blank. If you check Amended, write the reason in a brief statement attached to the return; if you check IRS Adjustments, attach the federal RAR or 4549.
Example: Maple Street Charity, Inc. files an original 2025 return for a new rental activity and leaves all four boxes blank.
Edge case: a return amended because of a federal audit is handled differently from a return the organization amends voluntarily; the IRS-Adjustment box suspends the late-payment penalty per the DOR penalty notes.
Common mistake: checking Amended on a first-time filing because the preparer rolled forward last year’s template. The DOR then looks for an original it cannot find and issues a mismatch letter.
Misconception: filers think checking Address Change updates the IRS too. It does not; you must also file federal Form 8822-B.
Tax Year Block: Calendar or Fiscal Year Dates
Just below the checkboxes, the form asks for the calendar year or the beginning and ending dates of the fiscal year. The Georgia tax year must match the federal tax year shown on Form 990-T.
How to answer: write the year (e.g., 2025) for calendar-year filers, or the fiscal start and end as MM/DD/YYYY (e.g., 07/01/2025 to 06/30/2026). Do not mix formats.
Example: Peach State Trade Association, a June fiscal-year filer, writes 07/01/2025 and 06/30/2026.
Edge case: a short period for a new entity or a final return uses the actual stub dates, not a full year.
Common mistake: writing the filing year instead of the tax year. A 2025 return filed in May 2026 still shows tax year 2025, not 2026. The wrong year posts the payment to the wrong period and creates a phantom balance due.
Misconception: filers think a fiscal-year change can be made on the 600T. It cannot; the federal change request on IRS Form 1128 controls Georgia.
Name and Address of Organization and Fiduciary
The next block asks for the organization’s full legal name, its mailing address, and (if applicable) the name and address of a fiduciary, such as a trustee for a 408(e) IRA filer.
How to answer: enter the legal name exactly as it appears on the IRS exemption letter and 990-T. Use the street address; only use a P.O. Box if mail is not delivered to the street.
Example: Maple Street Charity, Inc., 412 Elm Avenue, Savannah, GA 31401.
Edge case: an IRA with UBTI uses the IRA owner’s custodian as fiduciary and lists the custodian’s address; the IRA holder is not the filer.
Common mistake: using a “doing business as” name instead of the legal name. The DOR matches the legal name to the FEIN, and a DBA causes a name-control mismatch.
Misconception: filers believe the fiduciary box is optional for every charity. Trusts taxed under IRC § 511(b)(2) must complete it, or the DOR cannot route correspondence.
FEIN, NAICS Code, Exemption Letter Date, and IRC Section
This identification block ties your return to your federal records. The DOR walkthrough lists FEIN, NAICS, exemption-letter date, and IRC subsection as required entries.
How to answer: enter the FEIN as XX-XXXXXXX, the six-digit NAICS for the unrelated activity, the IRS determination-letter date as MM/DD/YYYY, and the exemption section (e.g., 501(c)(3)).
Example: Bulldog Booster Club, FEIN 58-1234567, NAICS 711211, Exemption Letter 03/15/2002, 501(c)(3).
Edge case: a state instrumentality like UGA that is exempt under IRC § 115 has no exemption letter; write §115 instrumentality and leave the date blank.
Common mistake: using the NAICS code for the exempt mission instead of the unrelated activity. A church running advertising income should use 511130 (publishing), not 813110 (religious organizations). A wrong NAICS distorts DOR’s industry-mix data and can trigger desk audits.
Misconception: filers think the IRS exemption-letter date is the date of incorporation. It is the date the IRS issued the determination letter; the two are rarely the same.
Schedule 1, Line 1: Federal Unrelated Business Taxable Income
Schedule 1 starts with the federal UBTI from Form 990-T, the foundation of the entire Georgia computation.
How to answer: copy the amount from the Total UBTI line of federal Form 990-T (currently Line 11 of Part I after Schedule A aggregation). Attach a complete copy of the 990-T as required by the DOR exempt-org FAQ.
Example: Bulldog Booster Club enters $48,500 on Line 1.
Edge case: under IRC § 512(a)(6), each unrelated trade or business is “siloed” on its own Schedule A; the federal Line 11 already aggregates them, so Georgia Line 1 still uses one combined number.
Common mistake: entering federal gross UBI before deductions. The line wants taxable income, not gross. An overstated Line 1 inflates Georgia tax and the organization later has to amend.
Misconception: filers think a federal NOL absorbed at the federal level also zeros out Georgia. Georgia computes its own NOL under Georgia’s NOL rules, so the numbers can differ.
Schedule 1, Line 2: Georgia Additions
Line 2 captures items Georgia taxes but the federal return excludes, such as state and municipal bond interest from non-Georgia bonds and federal depreciation differences.
How to answer: list each addition on a supporting schedule and carry the total to Line 2. Common additions are out-of-state municipal bond interest, expenses related to Georgia-tax-exempt income, and any federal bonus depreciation in excess of Georgia limits.
Example: Peach State Trade Association holds Florida muni bonds inside its UBI portfolio and adds $2,300 of interest on Line 2.
Edge case: federal § 168(k) bonus depreciation is decoupled in Georgia, so a depreciation addback flows here while the matching subtraction shows up on Line 4 in later years.
Common mistake: forgetting to add back expenses tied to Georgia-exempt income. Skipping the addback understates Georgia UBTI and will surface on a DOR comparison audit.
Misconception: filers think Georgia adopts every federal preference. Georgia decouples from several federal items, and the Georgia decoupling guidance lists current differences.
Schedule 1, Line 3: Total (Lines 1 + 2)
Line 3 is a math line: add Lines 1 and 2.
How to answer: enter the sum, even if Line 2 is zero.
Example: Bulldog Booster Club enters $48,500 (Line 1) + $0 (Line 2) = $48,500.
Edge case: if Line 1 is a loss and Line 2 is positive, Line 3 may still be negative; do not floor it at zero.
Common mistake: leaving Line 3 blank when Line 2 is zero. The Processing Center reads blanks as missing, not zero.
Misconception: filers think this line carries to a different schedule. It stays on Schedule 1 as the gross figure before subtractions.
Schedule 1, Line 4: Georgia Subtractions
Line 4 captures items the federal return taxes but Georgia exempts, such as Georgia municipal bond interest and the catch-up subtraction for prior-year bonus-depreciation addbacks.
How to answer: list each subtraction on a supporting schedule and carry the total to Line 4.
Example: Maple Street Charity subtracts $1,800 of Georgia municipal bond interest earned inside its debt-financed rental property.
Edge case: a Georgia NOL deduction does not go on Line 4; it appears on a separate NOL line per the Georgia NOL guide.
Common mistake: double-counting Georgia muni interest that was already excluded federally. It must be in federal income to be subtracted; otherwise leave it off.
Misconception: filers believe charitable contributions can be subtracted again in Georgia. The federal 990-T already took the deduction; no Georgia second bite exists.
Schedule 1, Line 5: Georgia Net UBTI Before Apportionment
Line 5 equals Line 3 minus Line 4 and is the pre-apportionment Georgia base.
How to answer: subtract Line 4 from Line 3 and enter the result.
Example: Maple Street Charity shows $48,500 − $1,800 = $46,700.
Edge case: a negative Line 5 creates a Georgia NOL eligible for carryforward under Georgia NOL rules.
Common mistake: applying the apportionment ratio before computing Line 5. Apportionment happens after, not before, this subtotal.
Misconception: filers think this is the final taxable income. It is not; multistate filers still apportion, and single-state filers still subtract NOLs and the specific deduction.
Schedule 1 Apportionment: Georgia Gross Receipts Ratio
If the organization has UBI in Georgia and at least one other state, it apportions Line 5 using a single-factor gross-receipts ratio. The DOR NOL/Apportionment PDF directs filers to the 611 Booklet for the one-factor formula.
How to answer: enter Georgia gross receipts (numerator) and everywhere gross receipts (denominator), divide to six decimals, and multiply Line 5 by that ratio.
Example: Peach State Trade Association has $120,000 Georgia advertising receipts and $400,000 everywhere, giving a ratio of 0.300000 and Georgia UBTI of $14,010 on a $46,700 base.
Edge case: a single-state Georgia filer enters 1.000000 and skips the math.
Common mistake: using payroll or property in the ratio. Georgia uses gross receipts only; mixing factors creates an audit issue.
Misconception: filers think apportionment applies to gross income. It applies to net Line 5, after additions and subtractions.
Schedule 1 Net Operating Loss Deduction
Below apportionment, filers subtract any Georgia NOL carryforward.
How to answer: attach a Georgia NOL schedule listing each loss year, the original loss, prior absorptions, and current-year usage. Limit usage to 80% of post-apportionment income for losses arising in tax years beginning after 2017, per the Georgia NOL guide.
Example: Bulldog Booster Club applies $5,000 of a 2023 NOL against $48,500 apportioned UBTI.
Edge case: pre-2018 Georgia NOLs are not subject to the 80% limitation but expire after 20 years.
Common mistake: claiming the federal NOL number on Georgia. The two NOL pools are separate.
Misconception: filers think a federal CARES-Act carryback applies in Georgia. Georgia did not adopt the CARES carryback rules.
Schedule 1, Specific Deduction of $1,000
Federal § 512(b)(12) gives every UBI filer a $1,000 specific deduction, and Georgia mirrors it through the federal starting point.
How to answer: confirm the $1,000 deduction is already in the federal Line 11 amount. If the federal return omitted it, fix the federal first.
Example: Maple Street Charity verifies the $1,000 was taken on its 990-T before copying the number to Line 1.
Edge case: a controlled group of exempt organizations under § 1563 shares one $1,000 deduction across all members.
Common mistake: deducting another $1,000 on Georgia. Double-dipping is the most common DOR adjustment.
Misconception: filers think the deduction is per silo. It is per filer, even with multiple Schedule A silos.
Schedule 2, Line 1: Tax (Rate × Georgia UBTI)
Schedule 2 computes the tax. Line 1 multiplies Georgia taxable UBI by the current rate.
How to answer: multiply by 5.39% for tax years beginning in 2025 under O.C.G.A. § 48-7-20. Older instructions still print 6%; ignore the older rate. The rate continues to step down annually under HB 1437.
Example: Peach State Trade Association multiplies $14,010 × 0.0539 = $755 (rounded).
Edge case: trusts taxed under IRC § 511(b)(2) compute Georgia tax using the trust rate schedule, not the flat corporate rate.
Common mistake: applying 6% from the old PDF. The DOR will issue a credit notice if you overpay, but you will wait months for the refund.
Misconception: filers think Georgia has a graduated bracket for 600T. It is a flat rate after 2024.
Schedule 2, Line 2: Credits and Payments
Line 2 captures credits and prior estimated payments.
How to answer: list each credit by Georgia credit code from the 600 instructions and add the four estimated payments made on Form 602-ES. Note that not all corporate credits apply to 600T per the DOR PDF.
Example: Bulldog Booster Club enters $1,200 of estimated payments and no credits.
Edge case: a film tax credit attached to a UBI activity must have a DOR pre-approval certificate before it lands here.
Common mistake: claiming a Georgia credit that is not on the 600T-eligible list. The DOR disallows it and sends a recalculation notice.
Misconception: filers think federal foreign-tax credits flow to Georgia. They do not.
Schedule 2, Line 3: Withholding Credits
Line 3 captures Georgia withholding on pass-through K-1s, real-estate sales, and similar items.
How to answer: enter total Georgia tax withheld and attach the G2-A, G2-LP, or G2-RP forms supporting it.
Example: Maple Street Charity enters $420 of G2-RP withholding from the sale of debt-financed Georgia real estate.
Edge case: nonresident-member withholding flows here when the exempt org is itself a member of a Georgia LLC generating UBI.
Common mistake: claiming withholding without attaching the G2 forms. The credit is denied until the documentation is provided.
Misconception: filers think federal Form W-2 wages create Georgia withholding credits on 600T. They do not; the form is for entity-level withholding only.
Schedule 2, Line 4: Balance Due or Overpayment
Line 4 is the net of Line 1 minus Lines 2 and 3.
How to answer: subtract credits and payments from the tax. A positive number is balance due; a negative number is overpayment.
Example: Peach State Trade Association shows $755 − $600 = $155 balance due.
Edge case: a balance under $1 is not collected; an overpayment under $1 is not refunded.
Common mistake: ignoring rounding rules. Round each line to whole dollars; mixed cents and dollars trigger a math-error notice.
Misconception: filers think they can pay the tax with a credit-card stub through the IRS. Georgia uses its own GTC payment portal.
Schedule 2, Lines 5–8: Penalties, Interest, and UET
Lines 5 through 8 add late-filing penalty, late-payment penalty, interest, and underpayment-of-estimated-tax (UET) penalty.
How to answer: compute each per the DOR penalty schedule. Late filing is 5% per month (max 25%); late payment is 0.5% per month; interest accrues under O.C.G.A. § 48-7-81 at the federal short-term rate plus 3%; UET penalty comes from Form 600 UET and is entered on Line 8 of Schedule 2.
Example: Maple Street Charity files two months late with $500 unpaid; late-filing penalty is $50, late-payment is $5, plus interest.
Edge case: combined late-filing and late-payment penalties cap at 25% of the unpaid tax.
Common mistake: skipping the UET Annualization Exception box on top of the form when Form 600 UET shows an exception applies.
Misconception: filers think a federal extension stops Georgia interest. It does not; interest still runs from the original due date.
Schedule 2, Line 9: Refund Requested
Line 9 is the overpayment to be refunded.
How to answer: enter the portion of any overpayment you want refunded; the remainder can be applied to next year’s estimates.
Example: Bulldog Booster Club overpays by $300, applies $200 forward, and enters $100 on Line 9.
Edge case: refunds over $5,000 may be issued by paper check rather than direct deposit per DOR practice.
Common mistake: requesting a refund and a credit-forward that together exceed the overpayment.
Misconception: filers think refunds always come within four weeks. Paper 600T refunds routinely take 90+ days.
Signature Block and Preparer Information
The bottom of the form asks for the signature of an authorized officer, the date, the title, a daytime phone number, and the paid preparer’s information.
How to answer: an officer (president, treasurer, trustee) signs in ink (paper) or e-signs (GTC). The preparer enters PTIN, firm name, FEIN, and address.
Example: Treasurer Maria Lopez signs and dates 05/12/2026; preparer Hugh Patel, CPA, PTIN P01234567 signs below.
Edge case: a self-prepared return leaves the preparer block blank but the officer block is still required.
Common mistake: submitting unsigned returns. The DOR treats unsigned returns as not filed, and the late-filing clock keeps running.
Misconception: filers think a board chair must sign. Any authorized officer may sign; the bylaws control who is “authorized.”
Three Filled-Out Examples Using Real Scenarios
Each example follows one named organization through the most important sections of Form 600T. Use the tables as templates for your own facts.
Example 1: Maple Street Charity, Inc. — 501(c)(3) with Debt-Financed Rental
| Form Section | What Maple Street Enters |
|---|---|
| Header checkboxes | All blank (original return) |
| Tax year | 2025 (calendar year) |
| Name and address | Maple Street Charity, Inc., 412 Elm Avenue, Savannah, GA 31401 |
| FEIN / NAICS / IRC | 58-7654321 / 531120 / 501(c)(3) |
| Schedule 1, Line 1 (Federal UBTI) | $48,500 |
| Schedule 1, Line 4 (GA subtractions) | $1,800 (Georgia muni interest) |
| Schedule 1, Line 5 (Net UBTI) | $46,700 |
| Schedule 2, Line 1 (Tax at 5.39%) | $2,517 |
| Schedule 2, Line 3 (Withholding) | $420 (G2-RP) |
| Schedule 2, Line 4 (Balance due) | $2,097 |
| Signature | Maria Lopez, Treasurer, 05/12/2026 |
Example 2: Peach State Trade Association — 501(c)(6) with Magazine Advertising
| Form Section | What Peach State Enters |
|---|---|
| Header checkboxes | All blank |
| Tax year | 07/01/2025 – 06/30/2026 (fiscal year) |
| Name and address | Peach State Trade Association, 88 Peachtree St NE, Atlanta, GA 30303 |
| FEIN / NAICS / IRC | 58-2345678 / 511130 / 501(c)(6) |
| Schedule 1, Line 1 | $46,700 |
| Apportionment ratio | 0.300000 (GA $120k / Everywhere $400k) |
| Apportioned UBTI | $14,010 |
| Schedule 2, Line 1 (Tax at 5.39%) | $755 |
| Schedule 2, Line 2 (Estimated payments) | $600 |
| Schedule 2, Line 4 (Balance due) | $155 |
| Signature | David Kim, Executive Director, 11/10/2026 |
Example 3: Bulldog Booster Club — 501(c)(3) University Booster with Parking Income
| Form Section | What Bulldog Booster Enters |
|---|---|
| Header checkboxes | All blank |
| Tax year | 2025 |
| Name and address | Bulldog Booster Club, 1 Sanford Drive, Athens, GA 30602 |
| FEIN / NAICS / IRC | 58-1234567 / 812930 / 501(c)(3) |
| Schedule 1, Line 1 | $48,500 |
| Georgia NOL used | $5,000 (from 2023) |
| Schedule 1, Line 5 (Net UBTI) | $43,500 |
| Schedule 2, Line 1 (Tax at 5.39%) | $2,345 |
| Schedule 2, Line 2 (Estimated payments) | $1,200 |
| Schedule 2, Line 4 (Balance due) | $1,145 |
| Signature | Janet Reeves, President, 04/30/2026 |
A fourth filer worth noting is Aisha Brown’s self-directed IRA, which received a K-1 with $3,500 of UBTI from a leveraged real-estate partnership; the IRA custodian files 600T, signs as fiduciary, and pays from the IRA’s cash. Marcus Greene, treasurer of a small homeschool co-op, mistakenly tried to file 600T for $400 of bake-sale income; because gross UBI was below $1,000, no return was required.
How to File the Completed Form
Form 600T can be filed three ways. Pick one channel and keep proof of filing for at least four years.
- Online via the Georgia Tax Center: log in, choose Corporate Income Tax, select Form 600T, upload the federal 990-T PDF, and pay by ACH debit. Confirmation number is your proof of filing; processing typically takes 2–4 weeks. No filing fee.
- By mail: send the signed paper return with attachments to Georgia Department of Revenue, Processing Center, P.O. Box 740397, Atlanta, GA 30374-0397, the address printed on the official Georgia Form 600 packet. Use Certified Mail with Return Receipt as proof; processing takes 8–12 weeks. No filing fee. Pay by check made to Georgia Department of Revenue with FEIN and “600T 2025” on the memo line.
- Through approved tax software used by a CPA: the software transmits both the federal 990-T and Georgia 600T electronically. The acknowledgement file is your proof; processing matches GTC timelines. No filing fee.
There is no in-person filing counter for 600T at DOR. Fax filing is not accepted for this return. If you owe more than the bank ACH limit, split the payment or use a wire through the GTC payment portal.
What Happens After You File
Once the DOR receives the return, it goes through three stages. First, the Processing Center checks for the signature, the federal 990-T attachment, and basic math; missing items trigger a “return incomplete” letter that pauses the clock until you respond. Second, the return posts to your account, and any refund is scheduled for direct deposit or paper check depending on the channel.
Third, the DOR’s Compliance Division may pick the return for review based on industry mix, NAICS, or apportionment outliers. A review letter is not an audit; most close after you send the federal 990-T workpapers and the apportionment schedule. If you owe additional tax, the DOR sends an Official Assessment under O.C.G.A. § 48-2-49 with appeal rights to the Georgia Tax Tribunal.
Refunds on paper-filed 600T returns commonly take 90 days. GTC-filed returns clear faster. Track status anytime in the GTC portal under “Recent Returns.”
Mistakes to Avoid When Filling Out the Form
- Omitting the federal 990-T attachment. The DOR cannot verify Line 1 and freezes the return until you send it.
- Using the old 6% rate. Older PDFs still cite 6%; for 2025 the rate is 5.39%, and overpayments take months to refund.
- Wrong NAICS code. Picking the exempt-mission NAICS instead of the unrelated activity invites a desk audit.
- Skipping the UET box. Leaving “UET Annualization Exception attached” unchecked when Form 600 UET shows an exception causes the system to bill the penalty anyway.
- Double-counting the $1,000 specific deduction. Federal 990-T already took it; deducting again is the most common DOR adjustment.
- Mixing federal and Georgia NOLs. Pools are separate; using federal numbers triggers a DOR recalculation notice.
- Forgetting apportionment. Multistate organizations that apportion only after NOL produce wrong taxable income.
- Unsigned returns. An unsigned 600T is treated as not filed, and late-filing penalties keep accruing.
- Wrong tax year. Writing the filing year (2026) on a 2025 return posts payments to the wrong period.
- Missing G2 attachments. Withholding credits without G2-A, G2-LP, or G2-RP backup are denied.
- Using a DBA name. Name-control mismatches with the FEIN slow processing dramatically.
- Filing 600T when 600 was required. Homeowners associations using 1120-H should file 600, not 600T, per the DOR FAQ.
Do’s and Don’ts
- Do file 600T whenever 990-T is filed and Georgia gross UBI is at least $1,000, because the DOR FAQ requires it.
- Do attach a complete copy of the federal 990-T, including all Schedule A silos, so the DOR can verify Line 1.
- Do use the current 5.39% rate from O.C.G.A. § 48-7-20 instead of the older 6%.
- Do track Georgia NOLs separately from federal, because Georgia uses its own NOL rules.
- Do keep proof of filing — GTC confirmation, certified-mail receipt, or e-file acknowledgement — for at least four years.
- Do sign with an authorized officer, because unsigned returns count as unfiled.
- Don’t file 600T for a homeowners association that filed 1120-H; use Form 600 instead.
- Don’t apportion before computing Line 5; the order matters and changes the answer.
- Don’t double-count the $1,000 specific deduction.
- Don’t combine multiple tax years on one return; file one 600T per fiscal year.
- Don’t mail to a generic DOR address; use the Processing Center P.O. Box on the form.
- Don’t assume a federal extension covers Georgia interest; interest runs from the original due date.
Pros and Cons of Filing on Your Own vs. With a CPA
- Pro (DIY): Cost savings of $300–$1,500 versus a CPA, valuable for small charities with simple rental UBI.
- Pro (DIY): Faster turnaround using the Georgia Tax Center for routine returns.
- Pro (CPA): Multistate apportionment expertise prevents costly errors on the gross-receipts ratio.
- Pro (CPA): Coordinated 990-T and 600T preparation closes the gap between federal and state numbers.
- Pro (CPA): Audit defense and representation rights before the DOR and the Georgia Tax Tribunal.
- Con (DIY): Higher risk of NAICS, NOL, and apportionment mistakes that trigger notices.
- Con (DIY): No professional shield if a return is examined.
- Con (CPA): Fees can exceed the tax owed for small filers.
- Con (CPA): Scheduling conflicts during peak season may push the return close to deadline.
- Con (CPA): Some CPAs do not handle 990-T or 600T regularly, so verify experience before hiring.
Form 600T vs. Form 600: Quick Differences
| Feature | What It Means |
|---|---|
| Form 600T | Used by exempt orgs with UBI; paired with federal 990-T per DOR FAQ |
| Form 600 | Used by C corporations and homeowners associations filing federal 1120-H |
| Net worth tax | Not on 600T; only on Form 600 |
| Rate | 5.39% flat for 2025 under O.C.G.A. § 48-7-20 |
| Estimated tax voucher | Both use Form 602-ES |
| Extension | Use federal Form 8868 acceptance plus Georgia Form IT-303 if needed |
FAQs
When is Georgia Form 600T due?
Yes, it is due on the same date as the federal Form 990-T — the 15th day of the 5th month after year-end (May 15 for calendar-year filers) per the DOR instructions.
Do I attach federal Form 990-T to Form 600T?
Yes, the Georgia DOR FAQ requires a complete copy of federal 990-T to be attached to every 600T.
Is there a separate Georgia extension request?
No, Georgia honors a valid federal Form 8868 extension under O.C.G.A. § 48-7-57, but file Form IT-303 if you have no federal extension.
What is the current Georgia tax rate on 600T?
Yes, it is 5.39% for tax years beginning in 2025 under O.C.G.A. § 48-7-20, not the 6% printed in older PDFs.
Do I write my exempt-purpose NAICS in Box 4 or the unrelated-activity NAICS?
No, never use the exempt-purpose NAICS; enter the six-digit NAICS for the unrelated trade or business, such as 511130 for advertising income.
Do I check the Amended box on a first-time return?
No, leave all four header checkboxes blank on an original return; checking Amended creates a mismatch with a non-existent prior filing.
Should the fiduciary line be filled in for a public charity?
No, public charities leave the fiduciary line blank; it is required only for trusts and IRAs taxed under IRC § 511(b)(2).
Does the $1,000 specific deduction get taken twice?
No, the deduction is built into the federal Line 11 of 990-T; deducting it again on Georgia is the most common adjustment.
Can I file Form 600T through the Georgia Tax Center?
Yes, the Georgia Tax Center accepts 600T uploads, including the 990-T attachment and ACH payment, with a confirmation number as proof.
Is there a filing fee for 600T?
No, Georgia charges no filing fee for 600T; only the tax, penalties, and interest are due.
What happens if I file late?
Yes, you owe 5% per month late-filing penalty plus 0.5% per month late-payment penalty, capped at 25% combined per the DOR penalty rules.
Do homeowners associations file 600T?
No, HOAs that file federal Form 1120-H file Georgia Form 600 instead, per the DOR exempt-org FAQ.
Can I e-sign the return on GTC?
Yes, an authorized officer can e-sign through the Georgia Tax Center; paper returns require an ink signature.
Do federal NOLs flow automatically to Georgia 600T?
No, Georgia maintains a separate NOL pool under its NOL guidance, so federal absorption does not zero out Georgia.
Related reading
- How to Fill Out Georgia Form 500-NOL (w/Examples) + FAQs
- How to Fill Out Georgia Form 500X (w/Examples) + FAQs
- How to Fill Out Georgia Form G-1003 (w/Examples) + FAQs
- How to Fill Out Georgia Form IT-303 (w/Examples) + FAQs
- How to Fill Out Georgia Form IT-560 (w/ Examples) + FAQs
- How to Fill Out Georgia Form ST-3 (w/Examples) + FAQs
- How to Fill Out Georgia Form CD 100 (w/Examples) + FAQs