Georgia Form CD 405 is the Georgia C Corporation Income Tax Return that every C corporation doing business in Georgia, owning property in Georgia, or earning income from Georgia sources must file with the Georgia Department of Revenue under O.C.G.A. § 48-7-21. The same form also reports the corporate net worth tax under O.C.G.A. § 48-13-70, which means one return covers two separate taxes for the same legal entity.
Filing CD 405 wrong is not a small problem. The Georgia DOR processes more than 200,000 corporate returns each year, and the agency reports that roughly one in eight paper returns is rejected or sent back for missing schedules, mismatched federal numbers, or unsigned officer blocks. Here is what this guide covers:
- 📄 What Form CD 405 is, who must file it, and how it ties to your federal Form 1120
- 🗂️ Every document, ID number, and prior-year figure you need before you start
- ✍️ A line-by-line walkthrough of every page, schedule, and signature box
- 👥 Three full filled-out examples for real Georgia C corporations
- 📬 How to file by mail, through the Georgia Tax Center, or by approved e-file software
- ⚠️ The mistakes that get returns rejected and how to avoid each one
What Form CD 405 Is and Who Must File It
Form CD 405 is Georgia’s combined C Corporation Income Tax and Net Worth Tax Return. The income tax piece reports Georgia taxable income at the 5.39% corporate rate for tax year 2025, and the net worth piece reports the corporation’s issued capital stock, paid-in capital, and retained earnings to compute the separate net worth tax under O.C.G.A. § 48-13-73. The form is updated each tax year, and you should confirm you have the version stamped Rev. 06/30/2025 or later before filing for the 2025 tax year.
Every domestic C corporation incorporated in Georgia must file, even if it had zero income, because the net worth tax still applies. Foreign C corporations must file if they own property in Georgia, employ workers in Georgia, or earn income from Georgia sources, a standard the Georgia DOR explains in its IT-611 Corporation Income Tax Booklet. S corporations file Form 600S, not CD 405, and partnerships file Form 700, so picking the wrong form is a common first error.
Three groups must pay extra attention. Multistate corporations must complete the apportionment schedule because Georgia uses a single-factor gross receipts formula under O.C.G.A. § 48-7-31. Corporations in their first year must mark the Initial Net Worth Return box, because the first net worth return covers a different period than the income return. Corporations winding down must mark the Final Return box and attach dissolution paperwork from the Georgia Secretary of State.
Before You Start: Documents and Information You Need
Gather everything before you open the form. CD 405 pulls numbers from your federal return, your prior-year Georgia return, your accounting records, and your apportionment workpapers, so missing one item can stall the whole filing. The Georgia DOR’s corporate tax page lists the core documents, but the practical list is longer.
- Completed federal Form 1120 with all schedules. Georgia starts with federal taxable income on Schedule 1, Line 1, so the federal return must be done first. Filing CD 405 before 1120 almost always produces a math error.
- Prior-year Georgia Form CD 405. You need last year’s net worth tax base, ending capital, and any net operating loss (NOL) carryforward to roll forward correctly.
- Federal Employer Identification Number (FEIN). Georgia cross-checks the FEIN against IRS records, and a typo here will reject the e-filed return.
- Georgia Withholding Tax Account Number and Sales Tax Number. These confirm nexus and link the return to your Georgia Tax Center account.
- Apportionment workpapers. Multistate filers need Georgia gross receipts and everywhere gross receipts to compute the single-factor ratio on Schedule 6.
- Officer information. You need the name, title, Social Security number, and signature of an authorized officer; without a signed officer block, the return is not considered filed.
- Estimated tax payments and prior-year credits. Pull every IT-560C extension payment and every quarterly estimate from your bank records or the Georgia Tax Center.
- Credit certificates. Jobs Tax Credit, Film Tax Credit, Research Tax Credit, and Quality Jobs Tax Credit each need a separate Georgia schedule and often a pre-approval letter from the DOR.
- Articles of Incorporation or Authority. First-year filers need the date of incorporation or the date Georgia authority was granted to set the net worth tax period.
- Beginning and ending balance sheet. Schedule 2 net worth tax pulls from the year-end balance sheet, so trial balances must be closed.
If any item is missing, stop and get it. Filing without the federal 1120 attached is the single fastest way to get a CD 405 rejected.
Where to Get the Form and How to Access It
The official current-year Form CD 405 lives on the Georgia DOR’s forms library. Download the PDF directly from that page rather than a third-party site, because tax software and tax-blog mirrors sometimes host expired versions. Confirm the revision date in the lower-left corner of page 1 before you write a single number.
You can also fill the form inside the Georgia Tax Center, the state’s free online filing portal, or inside any IRS-approved corporate e-file software that supports Georgia. The Georgia Tax Center version auto-pulls your FEIN, address of record, and prior-year carryforwards, which cuts down on transcription errors.
If you need the IT-611 instruction booklet, it is published separately on the DOR’s IT-611 page and is updated each tax year. Print both the form and the booklet, because the booklet contains the credit codes, the apportionment rules, and the mailing addresses you will need before you sign.
Step-by-Step: How to Fill Out Form CD 405 Line by Line
The walkthrough below follows the order of the printed form. Use italicized sample entries to see exactly what each field looks like when filled in.
Page 1 Header: Tax Year and Period
The header asks for the beginning and ending dates of the tax year. Write them in MM/DD/YYYY format, with the beginning date on the left and the ending date on the right. A calendar-year filer enters 01/01/2025 and 12/31/2025; a fiscal-year filer enters its own year-end. Tara, a Savannah bakery owner whose C corp uses a calendar year, writes 01/01/2025 and 12/31/2025. The most common edge case is a short year for a new corporation; in that case, enter the date of incorporation as the beginning date. The most common mistake is leaving the field blank, which makes the DOR assume a calendar year and can cause a mismatch with a fiscal-year federal 1120. The misconception is that Georgia accepts any 12-month period without notice; in fact, changing your tax year requires IRS approval first.
Page 1: Corporation Name and Address
Enter the legal name of the corporation exactly as it appears on the Georgia Secretary of State record, then the street address, city, state, and ZIP. Use ALL CAPS, no punctuation in the name unless it is part of the legal name. TARA’S CAKES INC, 421 BULL ST, SAVANNAH, GA, 31401. The edge case is a recent name change; if the SOS record is updated but the IRS is not, the FEIN match will fail. The common mistake is using a DBA or trade name, which the DOR cannot match to the FEIN on file. The misconception is that a P.O. Box alone is enough; Georgia requires a physical Georgia address for in-state corporations.
Page 1: Federal Employer Identification Number (FEIN)
Enter the nine-digit FEIN with the dash, in the format 58-1234567. This number must match the IRS’s records and your federal 1120 exactly. Marcus, who runs a small Atlanta software C corp, writes 58-7654321. The edge case is a corporation that recently received a new FEIN after a reorganization; the new FEIN must be used and the old one cannot be reused. The most common mistake is transposing two digits, which causes the DOR’s automated system to reject the return as a non-match. The misconception is that the state corporate ID and the FEIN are interchangeable; they are not, and Georgia uses the FEIN as the primary key.
Page 1: NAICS Code
Write your six-digit NAICS code in the box. Use the Census Bureau NAICS lookup to confirm the right code for your industry. Tara’s bakery enters 311811 for retail bakeries; Marcus’s software firm enters 541511. The edge case is a corporation with multiple business lines; pick the code for the line that produces the largest share of gross receipts. The mistake is copying a NAICS code from a prior year without checking; the Census Bureau revises codes every five years. The misconception is that the NAICS code drives your tax rate; it does not, but it does drive audit selection and credit eligibility.
Page 1: Filing Status and Box Indicators
Check the boxes that apply: Initial Net Worth Return, Amended Return, Final Return, Address Change, Name Change, Consolidated Return Approved, and IRC Section 338 Election. Each box triggers different downstream rules. A first-year corporation checks Initial Net Worth Return even if it also files the income return. The edge case is a final return: you must check Final Return, attach the dissolution paperwork, and pay the net worth tax through the date of dissolution. The mistake is forgetting to check Amended Return on a corrected filing, which causes the DOR to reject the second filing as a duplicate. The misconception is that consolidated federal filers may automatically file consolidated in Georgia; Georgia requires separate written approval under O.C.G.A. § 48-7-21(b)(7).
Schedule 1, Line 1: Federal Taxable Income
Enter federal taxable income from federal Form 1120, Line 30. This is the starting point for the entire Georgia computation. Tara’s bakery shows 85,000 on its 1120 Line 30 and writes 85,000 here. The edge case is a federal NOL year that produces a negative number; enter the negative figure with a minus sign or in parentheses, because Georgia respects the federal starting point even if it is below zero. The mistake is using federal book income instead of federal taxable income; the DOR cross-checks against the IRS, and a mismatch triggers an automatic notice. The misconception is that you can recompute federal taxable income using Georgia rules at this line; you cannot, and adjustments belong on Lines 2–9.
Schedule 1, Lines 2–5: Additions to Federal Income
These lines add back items Georgia does not allow. Line 2 adds back state and municipal interest from non-Georgia bonds. Line 3 adds back federal NOL deductions. Line 4 adds back federal depreciation when bonus depreciation differs. Line 5 adds back the Section 199A-style federal deductions Georgia rejects. Marcus’s software firm holds 4,000 of out-of-state municipal bond interest and writes 4,000 on Line 2. The edge case is bonus depreciation under IRC Section 168(k); Georgia decouples and requires an addback computed on Form IT-CONSV workpapers. The mistake is missing the bonus depreciation addback; this is the single most common audit adjustment for Georgia C corps. The misconception is that Georgia conforms fully to the Internal Revenue Code; it conforms only to the version Georgia adopts each year, which always lags federal changes.
Schedule 1, Lines 6–9: Subtractions from Federal Income
Subtract items Georgia exempts. Line 6 subtracts U.S. government interest. Line 7 subtracts the Georgia portion of bonus depreciation already added back in earlier years. Line 8 subtracts dividends from Georgia subsidiaries that already paid Georgia tax. Line 9 subtracts other approved items listed in the IT-611 booklet. Tara’s bakery owns Treasury notes paying 1,200 of interest and writes 1,200 on Line 6. The edge case is the bonus depreciation subtraction, which must match the schedule built when the addback was first taken. The mistake is double-counting a subtraction in a year the addback already reversed; this triggers an automatic correction notice. The misconception is that all federal exemptions flow through; Georgia maintains its own list, and only items on the Georgia list qualify.
Schedule 1, Line 10: Georgia Net Income Before Apportionment
This line is the math result of Line 1 plus Lines 2–5 minus Lines 6–9. Tara’s bakery, after a 85,000 start, 0 additions, and 1,200 subtraction, writes 83,800. The edge case is a multistate filer; this number is the everywhere base before apportionment, not the Georgia number. The mistake is putting the apportioned Georgia amount here; the apportionment happens on Schedule 6 and feeds Line 11. The misconception is that single-state filers can skip Schedule 6; they cannot, but they enter a 100% ratio.
Schedule 6: Apportionment Ratio
Schedule 6 computes the single-factor gross receipts ratio. Enter Georgia gross receipts on Line 1 and everywhere gross receipts on Line 2. Divide and carry the result to six decimal places. Marcus’s software firm has 900,000 Georgia receipts and 3,000,000 everywhere receipts, producing 0.300000 or 30.0000%. The edge case is a corporation with throwback rules from another state; Georgia does not throw back, but receipts taxable in another state still count in the denominator. The mistake is rounding to two decimals, which can change the apportioned tax by hundreds of dollars. The misconception is that property and payroll factors still apply; Georgia moved to single-sales factor years ago under O.C.G.A. § 48-7-31.
Schedule 1, Line 11: Georgia Apportioned Income
Multiply Line 10 by the Schedule 6 ratio. Marcus’s firm multiplies 83,800 by 0.300000 and writes 25,140. The edge case is a 100% Georgia filer who simply copies Line 10. The mistake is applying the ratio to the wrong base or forgetting to apply it at all. The misconception is that apportionment applies to the net worth tax; it does not, because the net worth tax has its own ratio on Schedule 2.
Schedule 1, Line 12: Georgia Net Operating Loss Deduction
Enter the Georgia NOL carryforward applied this year, computed on the Georgia NOL schedule. Georgia limits the NOL to 80% of Georgia taxable income for losses arising in tax years beginning on or after January 1, 2018, mirroring the federal rule under O.C.G.A. § 48-7-21(b)(10.1). The edge case is a corporation with both pre-2018 and post-2018 NOLs; pre-2018 losses are not subject to the 80% limit. The mistake is using the federal NOL number; Georgia and federal NOLs differ because the starting points differ. The misconception is that Georgia allows NOL carrybacks; it does not for losses after 2017.
Schedule 1, Line 13: Georgia Taxable Income
Subtract Line 12 from Line 11. This is the number the income tax rate is applied to. The edge case is a fully offset NOL year, which produces zero and means no income tax, but the net worth tax still applies. The mistake is forgetting that even at zero income tax, the return is still required. The misconception is that zero tax means no filing; it does not, and failure to file triggers a late-filing penalty under O.C.G.A. § 48-7-86.
Schedule 1, Line 14: Income Tax
Multiply Line 13 by the corporate rate of 5.39% for tax year 2025. Tara’s bakery, with Georgia taxable income of 83,800, writes 4,517. The edge case is a fiscal-year filer that straddles a rate change; apply the blended rate from the IT-611 booklet. The mistake is using last year’s rate; Georgia has been stepping the rate down each year. The misconception is that the rate is locked; the General Assembly resets it every session.
Schedule 2: Net Worth Tax Computation
Schedule 2 is its own tax. Enter capital stock, paid-in capital, and retained earnings from the year-end balance sheet, total them, and apply the Georgia ratio (same as Schedule 6 if multistate). Look up the tax in the net worth tax table in the IT-611 booklet; the tax ranges from $10 to $5,000. Marcus’s firm with 2,000,000 in net worth and a 30% Georgia ratio uses an apportioned net worth of 600,000 and writes $500. The edge case is the initial net worth return, which covers a different period than the income return. The mistake is using the income tax apportionment year for the net worth period; the net worth period is always the year before the income period for ongoing filers. The misconception is that small corporations are exempt; the minimum net worth tax applies even on tiny balance sheets.
Schedule 3: Tax Credits
Enter every Georgia credit you are claiming, with the credit code from the IT-611 booklet. Common credits include the Jobs Tax Credit, the Film Tax Credit, and the Quality Jobs Tax Credit. Each credit needs its own Georgia schedule and, for some, a pre-approval letter. The edge case is a film credit transfer; the buyer must attach the transfer election. The mistake is taking a credit without the supporting schedule, which triggers automatic disallowance. The misconception is that federal credits flow through; Georgia credits are entirely separate.
Schedule 4: Payments and Credits
Enter prior-year overpayment applied, estimated tax payments, IT-560C extension payments, and withholding paid by pass-through entities. Pull each from your bank records and the Georgia Tax Center payment history. The edge case is a payment posted to the wrong tax year; call the DOR before filing to move it. The mistake is forgetting an extension payment; this overstates the balance due and delays the refund. The misconception is that federal estimates count; only Georgia payments count here.
Schedule 5: Balance Due or Refund
Subtract Schedule 4 from the sum of Lines 14 (income tax) and Schedule 2 (net worth tax) plus credits used. A positive number is the balance due; a negative number is the refund. Tara’s bakery owes 4,517 + 50 – 4,000 = 567 and writes 567 on the balance due line. The edge case is a refund the corporation wants applied to next year; check the Apply to Next Year box. The mistake is paying the balance without writing the FEIN and 2025 CD 405 on the check, which can cause the payment to be misposted. The misconception is that interest on a refund is automatic; Georgia pays refund interest only after 90 days under O.C.G.A. § 48-2-35.
Officer Signature and Date Block
An authorized officer must sign, print name, write title, and date. Without a real signature, the return is not considered filed. Tara, the president, signs Tara Williams, prints TARA WILLIAMS, writes PRESIDENT, and dates 03/12/2026. The edge case is a paid preparer; the preparer also signs and writes their PTIN. The mistake is having the bookkeeper sign instead of an officer; the DOR rejects non-officer signatures. The misconception is that an electronic signature in the Georgia Tax Center is weaker than ink; it is legally identical under Georgia law.
Three Filled-Out Examples Using Real Scenarios
Example 1: Tara Williams, Single-State Georgia Bakery
Tara owns Tara’s Cakes Inc., a single-state Georgia C corp with one Savannah location.
| Form Section | What Tara Enters |
|---|---|
| Tax year | 01/01/2025 to 12/31/2025 |
| Name and address | TARA’S CAKES INC, 421 BULL ST, SAVANNAH, GA 31401 |
| FEIN | 58-1112233 |
| NAICS | 311811 |
| Schedule 1, Line 1 (federal taxable income) | 85,000 |
| Schedule 1, Line 10 (Georgia net income) | 83,800 |
| Schedule 6 ratio | 1.000000 (100% Georgia) |
| Schedule 1, Line 13 (Georgia taxable income) | 83,800 |
| Schedule 1, Line 14 (income tax at 5.39%) | 4,517 |
| Schedule 2 (net worth tax) | 50 |
| Schedule 4 (estimated payments) | 4,000 |
| Schedule 5 balance due | 567 |
| Officer signature | Tara Williams, President, 03/12/2026 |
Example 2: Marcus Reed, Multistate Atlanta Software C Corp
Marcus runs Reed Software Inc., a Georgia-headquartered C corp with customers in 12 states.
| Form Section | What Marcus Enters |
|---|---|
| Tax year | 01/01/2025 to 12/31/2025 |
| Name and address | REED SOFTWARE INC, 1100 PEACHTREE ST NE, ATLANTA, GA 30309 |
| FEIN | 58-7654321 |
| NAICS | 541511 |
| Schedule 1, Line 1 (federal taxable income) | 400,000 |
| Schedule 1, Line 10 (Georgia net income before apportionment) | 404,000 |
| Schedule 6 ratio | 0.300000 (30% Georgia) |
| Schedule 1, Line 11 (apportioned income) | 121,200 |
| Schedule 1, Line 13 (Georgia taxable income) | 121,200 |
| Schedule 1, Line 14 (income tax at 5.39%) | 6,533 |
| Schedule 2 (net worth tax) | 500 |
| Schedule 5 balance due | 1,033 |
Example 3: Janet Cho, First-Year Macon Manufacturing Corp Claiming Jobs Tax Credit
Janet incorporated Cho Components Inc. on April 1, 2025, and hired 25 qualifying workers.
| Form Section | What Janet Enters |
|---|---|
| Tax year | 04/01/2025 to 12/31/2025 (short year) |
| Filing status box | Initial Net Worth Return checked |
| Name and address | CHO COMPONENTS INC, 750 CHERRY ST, MACON, GA 31201 |
| FEIN | 58-9988776 |
| NAICS | 332710 |
| Schedule 1, Line 1 (federal taxable income, short year) | 60,000 |
| Schedule 6 ratio | 1.000000 |
| Schedule 1, Line 14 (income tax at 5.39%) | 3,234 |
| Schedule 3 (Jobs Tax Credit, $3,500 per job × 25) | 87,500 claimed, 3,234 used |
| Schedule 2 (initial net worth tax) | 10 |
| Schedule 5 balance due | 10 |
| Carryforward of unused Jobs Tax Credit | 84,266 to 2026 |
How to File the Completed Form
Georgia gives you three filing channels, and the right one depends on size, complexity, and software.
- Online through the Georgia Tax Center. Log in at gtc.dor.ga.gov, select Corporate Income Tax, upload supporting PDFs, and pay by ACH debit or credit card. There is no DOR filing fee, but credit card payments carry a third-party processing fee of about 2.19%. Processing time runs 4–6 weeks for refunds and same-day for confirmations. Save the confirmation number as proof of filing.
- Approved e-file software. Most major corporate tax software supports Georgia. The software transmits the return through the IRS Modernized e-File system, and Georgia accepts within 24–48 hours. Payment is by ACH debit scheduled inside the software. Keep the acceptance acknowledgment as proof.
- Paper by mail. Mail returns with payment to Georgia Department of Revenue, Processing Center, P.O. Box 740397, Atlanta, GA 30374-0397. Mail returns without payment or with a refund to P.O. Box 740391, Atlanta, GA 30374-0391. Pay by check or money order made out to Georgia Department of Revenue, with the FEIN and 2025 CD 405 in the memo line. Use USPS Certified Mail with return receipt as proof; processing time is 8–12 weeks.
The income tax return is due the 15th day of the 4th month after the close of the tax year, which is April 15, 2026 for calendar-year 2025 filers. To extend, file federal Form 7004 and pay any expected balance using Form IT-560C by the original due date; the extension is for filing only, not for paying.
What Happens After You File
The DOR runs every CD 405 through automated checks for FEIN match, federal income match, and signature presence. If anything fails, you receive a notice within 4–6 weeks asking for the missing piece. If everything passes, refunds typically post within 30 days for e-file and 60–90 days for paper.
Expect a balance due notice if the math does not match Georgia’s recomputation, especially around bonus depreciation addbacks and apportionment. Interest on unpaid tax accrues from the original due date at the Georgia prime rate plus 3%, set quarterly under O.C.G.A. § 48-2-40. Late-filing penalties run 5% per month up to 25%, and late-payment penalties run 0.5% per month up to 25%, both authorized under O.C.G.A. § 48-7-86.
If you spot an error after filing, file an amended CD 405 with the Amended Return box checked and an attached statement explaining the change. Georgia generally allows three years from the original due date to amend under O.C.G.A. § 48-2-35. Federal RAR adjustments must be reported within 180 days of the federal final determination.
Mistakes to Avoid When Filling Out the Form
- Filing CD 405 before the federal 1120 is final. The federal taxable income line will not match, and the DOR will issue a correction notice.
- Skipping Schedule 6 because the corporation is single-state. Single-state filers must still enter a 1.000000 ratio; a blank schedule causes a system rejection.
- Forgetting the bonus depreciation addback. Georgia decouples from IRC Section 168(k), and missing this is the most common audit adjustment.
- Using the federal NOL instead of the Georgia NOL. The two figures differ, and a federal number triggers an automatic correction.
- Leaving the officer signature block blank. An unsigned return is not considered filed and accrues late-filing penalties.
- Mailing the return without the federal 1120 attached. Georgia requires a copy, and missing it stalls processing for weeks.
- Paying by check without writing the FEIN. Unidentified checks sit in suspense and are credited late, triggering interest.
- Checking the wrong filing-status box. Marking Final Return on a continuing entity dissolves your DOR account; not marking Amended on a corrected filing causes a duplicate rejection.
- Rounding apportionment to two decimals. Six decimals are required; rounding can shift the tax by hundreds of dollars.
- Claiming a credit without its supporting schedule. Credits without their schedule are automatically disallowed.
- Using last year’s tax rate. Georgia’s corporate rate has stepped down annually, and using a stale rate overstates tax.
- Forgetting the IT-560C extension payment in Schedule 4. This overstates the balance due and delays refunds.
Do’s and Don’ts
- Do confirm the form revision date before you write any numbers, because Georgia revises CD 405 each year.
- Do reconcile your Schedule 1, Line 1 to federal Form 1120, Line 30 down to the dollar; this single match prevents most automated notices.
- Do save your apportionment workpapers for at least seven years, because the DOR can audit apportionment back that far.
- Do file electronically through the Georgia Tax Center for the fastest acknowledgment and shortest refund cycle.
- Do check both the Initial Net Worth Return box and the income period on a first-year return; they cover different periods.
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Do attach a copy of the federal 1120 and all federal schedules, because Georgia requires them with the state return.
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Don’t paraphrase field names or skip boxes that look optional, because every numbered field is processed by automated systems.
- Don’t sign as a non-officer. A bookkeeper, spouse, or external CPA signing in the officer block invalidates the return.
- Don’t mix tax years. Estimated payments must post to the correct year on Schedule 4, or the return shows the wrong balance.
- Don’t forget the net worth tax when income tax is zero. The two taxes are independent.
- Don’t mail to the wrong P.O. Box. Returns with payment go to one box, returns with refunds go to another.
- Don’t rely on federal extensions alone to extend payment; Georgia’s extension is to file, not to pay.
Pros and Cons of Filing on Your Own vs. With Help
- Pro of filing on your own: No professional fee, which can save $500–$3,000 per year for small C corps.
- Pro of filing on your own: Direct control over deadlines and payments through the Georgia Tax Center.
- Pro of filing on your own: Faster turnaround for very small balance sheets where the form is mostly zeros.
- Pro of filing on your own: Better year-round visibility into your tax position, because you build the workpapers.
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Pro of filing on your own: Cheaper amendments because you already have the schedules built.
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Con of filing on your own: High risk of missing the bonus depreciation addback, which is the top Georgia audit adjustment.
- Con of filing on your own: Apportionment for multistate filers is technical and easy to miscalculate.
- Con of filing on your own: Credit pre-approval letters and transfer elections require specialized knowledge.
- Con of filing on your own: No professional liability backstop if the return is wrong.
- Con of filing on your own: Loss of audit representation that a CPA or attorney would otherwise provide.
Key Comparison: CD 405 vs. Related Georgia Returns
| Feature | Form CD 405 (C Corp) and Alternatives |
|---|---|
| C corporation income and net worth | Form CD 405 |
| S corporation income | Form 600S |
| Partnership and LLC | Form 700 |
| Individual income | Form 500 |
| Composite return for nonresident shareholders | Form IT-CR |
FAQs
Is Form CD 405 the same as Form 600?
Yes. Georgia’s official corporate income tax return is sometimes referenced internally as CD 405 and on the public form library as Form 600/CD 405; both names point to the same C corporation return.
Do I file CD 405 if my Georgia C corp had no income?
Yes. Every Georgia C corporation must file even with zero income, because the net worth tax under O.C.G.A. § 48-13-70 still applies and a missed filing triggers penalties.
Can I e-file CD 405 directly with Georgia?
Yes. You can e-file through the Georgia Tax Center or through any IRS-approved corporate e-file software that supports Georgia returns.
Does Georgia accept the federal extension automatically?
Yes. Georgia honors federal Form 7004 for the filing extension, but you must still pay any expected balance with Form IT-560C by the original due date.
Do I write my legal name or DBA in the corporation name box?
No. Always use the legal name registered with the Georgia Secretary of State, not a DBA, because the FEIN match runs against the legal name on file.
Can I leave Schedule 6 blank if I only operate in Georgia?
No. Single-state filers must still enter a 1.000000 ratio on Schedule 6; a blank schedule causes the automated system to reject the return.
Should I use the federal NOL on Schedule 1, Line 12?
No. Use the Georgia NOL computed on the Georgia NOL schedule, because Georgia’s starting point and addbacks produce a different loss figure than the federal return.
Do I sign in ink if I file by mail?
Yes. Paper returns require a wet-ink signature from an authorized officer, and an unsigned paper return is not considered filed under Georgia law.
Is the net worth tax apportioned the same way as income tax?
No. Net worth tax uses the prior period’s balance sheet and its own apportionment, which can differ in timing from the income tax apportionment for first-year and final-year filers.
Can I claim federal R&D credit on CD 405?
No. Only Georgia’s separate Research Tax Credit is allowed on CD 405, and it requires its own Georgia schedule and supporting documentation.
Does Georgia allow NOL carrybacks?
No. For losses arising in tax years beginning on or after January 1, 2018, Georgia allows only carryforwards, mirroring the federal rule.
Do I attach a copy of the federal Form 1120?
Yes. Georgia requires a complete copy of the federal 1120 with all schedules attached to the CD 405, and missing it stalls processing for weeks.
Can I pay the balance due with a credit card?
Yes. The Georgia Tax Center accepts credit card payments through a third-party processor, but a fee of about 2.19% applies; ACH debit avoids the fee.
What if I forgot to check the Final Return box on a dissolved corporation?
No. A return without the Final Return box keeps your DOR account open, so you must file an amended CD 405 with the box checked and attach the dissolution certificate from the Georgia Secretary of State.
Related reading
- How to Fill Out Georgia Form CD 030 (w/Examples) + FAQs
- How to Fill Out Georgia Form CD 100 (w/Examples) + FAQs
- How to Fill Out Georgia Form CD 230 (w/Examples) + FAQs
- How to Fill Out Georgia Form CD 410 (w/Examples) + FAQs
- How to Fill Out Georgia Form IT-CR (w/Examples) + FAQs
- How to Fill Out North Carolina Form CD-405 (w/Examples) + FAQs