Georgia Form NRW-Exemption is the Nonresident Withholding Exemption Affidavit that a nonresident member of a Georgia pass-through entity signs to release the entity from the duty to withhold 4% Georgia income tax on the member’s share of Georgia-source income. The form is collected and retained by the partnership, S-corporation, or limited liability company under O.C.G.A. § 48-7-129 and Ga. Comp. R. & Regs. 560-7-8-.34 and is produced only if the Georgia Department of Revenue audits the entity.
The form looks short, but a missing signature, a wrong taxpayer identification number, or a late execution date moves the 4% liability from the nonresident member onto the entity itself, plus interest and late-payment penalties. The Georgia DOR processes more than 250,000 pass-through entity returns each year, and field audits routinely cite missing or defective NRW-Exemption affidavits as the top reason 4% withholding gets reassessed against the entity.
Here is what you will learn in this guide:
- 📄 What Form NRW-Exemption is, who signs it, and who keeps it
- 🧾 The exact line-by-line entries the member and entity must make
- 👥 Three real-world filled-out examples covering individuals, C-corps, and trusts
- ⚠️ The ten most common mistakes that trigger 4% withholding assessments
- ❓ Twelve plain-English FAQs that answer the field-level questions tax preparers ask most
What the Form Is and Who Must File It
Form NRW-Exemption is a one-page affidavit issued by the Georgia Department of Revenue (revision date 12/11, still the current version posted on the DOR forms library as of 2026). It is signed by a nonresident member of a Georgia pass-through entity — meaning a partner in a partnership, a shareholder in an S-corporation, or a member in a limited liability company that is taxed as a partnership or S-corp — and it tells the entity not to withhold the 4% nonresident tax on the member’s share of Georgia-source income.
The legal hook lives in O.C.G.A. § 48-7-129(a), which makes the pass-through entity the withholding agent. The plain-English version is simple: if your partnership has a nonresident partner with Georgia-source income, you must withhold 4% of that partner’s distributive share unless the partner gives you a signed NRW-Exemption. The consequence of ignoring this rule is direct — the DOR will assess the missing 4% against the entity, not the partner, and add interest plus a late-payment penalty under O.C.G.A. § 48-7-126. A common misconception is that the partner’s home-state return “fixes” the problem; it does not, because the duty under Georgia law sits on the entity.
Three categories of nonresident members can sign the affidavit under Regulation 560-7-8-.34(3): individuals, C-corporations, and trusts or estates. Each type promises, under penalty of perjury, that it will file a Georgia income tax return and pay any tax due on the Georgia-source income flowing through the entity. Tax-exempt organizations and insurance companies that pay Georgia premium tax are also eligible to sign, but they use the same form and the same boxes.
Before You Start: Documents and Information You Need
The affidavit is short, but the data behind it has to match the member’s other Georgia filings exactly. A typo in the FEIN or a wrong tax year is the fastest way to lose the exemption on audit. Gather these items before you open the PDF on the DOR forms page:
- The nonresident member’s full legal name as it appears on their federal tax return, because the DOR cross-checks names against IRS records and a mismatch will void the affidavit.
- The member’s Social Security Number, ITIN, or FEIN, since the wrong identifier ties the income to the wrong taxpayer and triggers a reassessment.
- The member’s home-state street address, including ZIP code, because a Georgia address contradicts the nonresident claim and invalidates the form.
- The pass-through entity’s exact legal name, matching what is printed on the entity’s Georgia Form 700, 600S, or 700-NR.
- The entity’s FEIN, because the affidavit is matched to the entity’s return during audit.
- The tax year covered, written as a four-digit year, because the affidavit only protects the entity for the year listed.
- The member’s estimated Georgia-source distributive share, used to confirm the 4% that would otherwise have been withheld.
- The member’s entity classification (individual, C-corp, trust, estate, exempt org, or insurance company), because each box on the form maps to a different statutory promise.
- A wet-ink or valid e-signature, since the affidavit is signed under penalty of perjury and an unsigned form is treated as if it never existed.
- The execution date, which must fall on or before the entity’s original or extended Georgia return due date.
If any of these items is missing, the entity should withhold the 4% and remit it with Form G-7-NRW rather than risk an audit assessment.
Where to Get the Form and How to Access It
The official PDF lives on the Georgia Department of Revenue’s website on the NRW-Exemption form page. The DOR posts a fillable PDF that you can complete on screen, print, and sign. The current revision date printed in the lower-left corner is 12/11; the DOR has not reissued the form since then, and the version on the site is the one to use through tax year 2026.
Tax software platforms that handle Georgia pass-through returns — including Drake, Lacerte, ProSeries, and CCH Axcess — generate the affidavit inside the entity return module. The PDF generated by software is acceptable, but the entity still must obtain the member’s original signature. An e-signature is acceptable under O.C.G.A. § 10-12-7 if the platform meets the Uniform Electronic Transactions Act standard.
Paper copies can also be requested by calling DOR Taxpayer Services at 1-877-423-6711 or by visiting a regional DOR office. The form is not filed with any agency — the entity keeps it in the partner or shareholder file for at least the period the DOR can assess tax, which under O.C.G.A. § 48-2-49 is generally three years from the entity’s return due date, or six years if Georgia-source income is understated by 25% or more.
Step-by-Step: How to Fill Out Form NRW-Exemption Line by Line
The affidavit has three logical blocks: the header (tax year and entity information), the member identification block, and the signature block. Each block has fields that fail audits in predictable ways.
Tax Year Box
The tax year box sits at the top of the form and asks for the four-digit year of the entity’s return.
Plain English: This is the year the income flows through the K-1.
How to answer: Enter the year using four digits, such as 2026. Match the calendar or fiscal year on the entity’s Georgia Form 700, 600S, or 700-NR.
Example: A Georgia partnership with a calendar-year 2026 return has its nonresident partner Maria Lopez write 2026 in the tax year box.
Nuance: Fiscal-year entities enter the year the fiscal year ends. A partnership whose year ends June 30, 2026 enters 2026, not 2025.
Common mistake: Writing the prior year out of habit voids the affidavit for the current year, and the entity must withhold 4% for the year actually on the K-1.
Misconception: Many filers think one affidavit covers multiple years. It does not — a new NRW-Exemption is required for every tax year.
Pass-Through Entity Name
The next field is the legal name of the partnership, S-corp, or LLC.
Plain English: This is the business that issues the K-1.
How to answer: Write the entity’s full legal name exactly as registered with the Georgia Secretary of State and as printed on the entity’s Form 700 or 600S.
Example: Peachtree Capital Partners, LP writes its full name, not the trade name Peachtree Capital.
Nuance: If the entity does business under a DBA, use the legal name, not the DBA. The DBA can go on a separate line if there is room.
Common mistake: Abbreviating the entity type (writing LLC when the legal name uses L.L.C.) creates a mismatch with the SOS record and gives the auditor a reason to challenge the form.
Misconception: Filers often believe the trade name is acceptable because it appears on invoices. The DOR cross-references the legal name, so the trade name alone will not survive audit.
Pass-Through Entity FEIN
This field asks for the entity’s nine-digit federal employer identification number.
Plain English: This is the entity’s tax ID, the same one on its federal Form 1065 or 1120-S.
How to answer: Enter the FEIN in XX-XXXXXXX format with the dash after the second digit.
Example: 58-1234567 for Peachtree Capital Partners, LP.
Nuance: Single-member LLCs that are disregarded for federal tax use the owner’s SSN or FEIN, not a separate entity FEIN, but those entities cannot use NRW-Exemption because they are not pass-throughs under Regulation 560-7-8-.34(1).
Common mistake: Entering the member’s SSN here instead of the entity’s FEIN ties the affidavit to the wrong taxpayer and forces the entity to withhold.
Misconception: Some preparers think the Georgia withholding account number goes in this box. It does not — only the federal FEIN belongs here.
Pass-Through Entity Address
The address block captures the entity’s principal Georgia business address.
Plain English: Where the entity does business in Georgia.
How to answer: Enter street address, city, state, and ZIP. Use the same address as on the entity’s Form 700 or 600S.
Example: 1180 Peachtree St NE, Suite 2400, Atlanta, GA 30309.
Nuance: If the entity is organized outside Georgia but doing business in Georgia, list the principal place of business in Georgia, not the formation-state address.
Common mistake: Using a P.O. Box alone — the DOR expects a physical street address that matches the entity return.
Misconception: Filers think the address can be updated later. Once signed, the affidavit is a snapshot; a later change of address does not invalidate it, but inconsistent addresses between the affidavit and the entity return invite scrutiny.
Nonresident Member Name
This is the legal name of the partner, shareholder, or LLC member claiming exemption.
Plain English: The person or business getting the K-1 who wants to avoid 4% withholding.
How to answer: Use the full legal name as it appears on the member’s federal return. For individuals, First Middle Last; for entities, the legal name from formation documents.
Example: Maria Elena Lopez for an individual or Sunbelt Holdings, Inc. for a C-corp partner.
Nuance: Married individuals filing jointly on their home-state return still sign in their own name only — the spouse is not a party to the affidavit unless the spouse is also a member.
Common mistake: Using a nickname (Beth instead of Elizabeth) creates a name mismatch with the IRS file and lets the DOR reject the form.
Misconception: Filers sometimes assume the member’s trade name is fine. It is not — the legal name controls.
Nonresident Member Identification Number
This field asks for the member’s SSN, ITIN, or FEIN.
Plain English: The member’s tax ID.
How to answer: Individuals enter SSN as XXX-XX-XXXX; entities enter FEIN as XX-XXXXXXX; trusts use the trust’s FEIN, not the trustee’s SSN.
Example: 123-45-6789 for Maria Lopez, or 58-7654321 for Sunbelt Holdings, Inc.
Nuance: Foreign members without a U.S. taxpayer ID cannot sign NRW-Exemption — they must apply for an ITIN first using IRS Form W-7 or accept 4% withholding.
Common mistake: Entering the entity’s FEIN here instead of the member’s TIN is the single most common defect and is grounds for full assessment against the entity.
Misconception: Preparers sometimes mask the SSN (writing XXX-XX-6789). The DOR will not accept a masked TIN — the full number is required.
Nonresident Member Address
The member address block captures the home-state street, city, state, and ZIP.
Plain English: Where the member lives or has its principal place of business outside Georgia.
How to answer: Enter a complete non-Georgia address. Individuals use their home address; entities use the principal office address.
Example: 4501 Brickell Bay Dr, Apt 1802, Miami, FL 33131 for Maria Lopez.
Nuance: Members who split residence between states should use the domicile address — the state they intend as their permanent home — not a vacation address.
Common mistake: Listing a Georgia address contradicts the nonresident claim and voids the affidavit on its face.
Misconception: Filers think a foreign country address disqualifies them. It does not, but the member still needs a U.S. TIN to sign.
Member Type Checkboxes
This is the block where the member identifies what kind of taxpayer they are.
Plain English: Check the box that matches the member’s federal tax classification.
How to answer: Mark exactly one box — Individual, Corporation, Trust, Estate, Tax-Exempt Organization, or Insurance Company that pays Georgia premium tax.
Example: Maria Lopez checks Individual. Sunbelt Holdings, Inc. checks Corporation. The Robert Chen Family Trust checks Trust.
Nuance: A single-member LLC that is disregarded federally checks the box matching its owner’s tax classification because the IRS looks through the disregarded entity under Treas. Reg. § 301.7701-3.
Common mistake: Checking two boxes (such as Trust and Individual for a grantor trust) confuses the affidavit and gives the DOR cause to reject it.
Misconception: S-corporations think they can sign NRW-Exemption as a member of another entity. They can — under Regulation 560-7-8-.34(3)(b) — but they must check Corporation and confirm they will file Form 600S-CA consent.
Affidavit Language and Penalty of Perjury Statement
The body of the form contains a statutory promise the member makes to the State of Georgia.
Plain English: By signing, the member swears to file a Georgia return and pay any tax owed on the Georgia-source income.
How to answer: No data entry — but the member must read the statement before signing, because it carries perjury exposure under O.C.G.A. § 16-10-71.
Example: Maria Lopez reads the statement and understands she must file a Georgia Form 500 and pay tax on her Georgia-source K-1 income.
Nuance: Corporate members promise to file Georgia Form 600, not Form 500. Trusts promise to file Form 501.
Common mistake: Members sign without reading and then fail to file the promised Georgia return, which exposes them to the perjury statute and to direct tax assessment.
Misconception: Filers think the affidavit replaces the Georgia return. It does not — it only releases the entity from withholding. The member still owes the underlying tax.
Signature, Title, and Date
The signature block is where the affidavit is executed.
Plain English: The member or an authorized officer signs and dates the form.
How to answer: Sign in ink or with a compliant e-signature, print the signer’s name, list the title if signing for an entity, and enter the date as MM/DD/YYYY.
Example: Maria Lopez signs Maria E. Lopez, prints Maria Elena Lopez, leaves the title blank because she is an individual, and dates the form 03/14/2026.
Nuance: Corporate members must have an officer sign (President, Treasurer, CFO, or authorized agent), not just any employee. Trusts must have a trustee sign.
Common mistake: Dating the affidavit after the entity’s return due date — the affidavit is only valid if signed on or before the original or extended due date of the entity’s Georgia return.
Misconception: Preparers think their own signature is acceptable. It is not — the member must sign, not the preparer.
Three Filled-Out Examples Using Real Scenarios
Each scenario below shows a different category of nonresident member completing the form for tax year 2026.
Scenario 1 — Maria Lopez, Individual LLC Member in Florida
Maria is a Florida resident who owns 20% of Peachtree Capital Partners, LLC, a Georgia real estate LLC. Her Georgia-source distributive share is estimated at $180,000 for 2026.
| Form Section | What Maria Enters |
|---|---|
| Tax Year | 2026 |
| Pass-Through Entity Name | Peachtree Capital Partners, LLC |
| Pass-Through Entity FEIN | 58-1234567 |
| Pass-Through Entity Address | 1180 Peachtree St NE, Suite 2400, Atlanta, GA 30309 |
| Nonresident Member Name | Maria Elena Lopez |
| Member TIN | 123-45-6789 (SSN) |
| Member Address | 4501 Brickell Bay Dr, Apt 1802, Miami, FL 33131 |
| Member Type | ☑ Individual |
| Signature / Title / Date | Maria E. Lopez / (blank) / 03/14/2026 |
Scenario 2 — Sunbelt Holdings, Inc., a Delaware C-Corp Partner
Sunbelt Holdings, Inc. is a Delaware-chartered C-corporation that owns 35% of Magnolia Industrial Partners, LP, a Georgia partnership. Its estimated Georgia-source distributive share is $620,000.
| Form Section | What Sunbelt Enters |
|---|---|
| Tax Year | 2026 |
| Pass-Through Entity Name | Magnolia Industrial Partners, LP |
| Pass-Through Entity FEIN | 58-2345678 |
| Pass-Through Entity Address | 225 Riverside Pkwy, Augusta, GA 30901 |
| Nonresident Member Name | Sunbelt Holdings, Inc. |
| Member TIN | 51-9876543 (FEIN) |
| Member Address | 1209 Orange St, Wilmington, DE 19801 |
| Member Type | ☑ Corporation |
| Signature / Title / Date | David R. Kim / Chief Financial Officer / 04/02/2026 |
Scenario 3 — The Robert Chen Family Trust, a Nonresident Trust Beneficiary of a Georgia S-Corp
The Robert Chen Family Trust is a California-sitused trust that owns 15% of Savannah Logistics, Inc., a Georgia S-corp. The trust’s estimated Georgia-source distributive share is $95,000.
| Form Section | What the Trustee Enters |
|---|---|
| Tax Year | 2026 |
| Pass-Through Entity Name | Savannah Logistics, Inc. |
| Pass-Through Entity FEIN | 58-3456789 |
| Pass-Through Entity Address | 14 W Bay St, Savannah, GA 31401 |
| Nonresident Member Name | Robert Chen Family Trust |
| Member TIN | 94-8765432 (Trust FEIN) |
| Member Address | 600 Montgomery St, 35th Fl, San Francisco, CA 94111 |
| Member Type | ☑ Trust |
| Signature / Title / Date | Linda Chen / Trustee / 03/28/2026 |
In addition to these three, two more named filers appear throughout this article: Janet Whitaker, a North Carolina individual partner in an Atlanta law firm partnership, and Coastal Reinsurance Co., an insurance company member that pays Georgia premium tax and checks the Insurance Company box instead of Corporation.
How to File the Completed Form
The most important sentence in this entire article is this: Form NRW-Exemption is not filed with the Georgia Department of Revenue. It is signed by the member, delivered to the pass-through entity, and retained by the entity under Regulation 560-7-8-.34(4). The DOR only sees it if it audits the entity.
That said, three delivery channels matter in practice:
- Member to entity by mail. The member prints, signs in ink, and mails the original to the entity’s tax department. Cost: postage. Processing time: zero — it is effective on the signature date. Proof: the entity’s date-stamped receipt log.
- Member to entity by secure portal or email. Most CPA firms now use IRS-compliant e-signature platforms such as DocuSign or CCH eSign. Cost: included in software. Processing time: same day. Proof: the platform’s audit trail with IP address and timestamp.
- In person at the entity’s office. The member signs in front of the entity’s tax officer. Cost: none. Processing time: immediate. Proof: a copy in the partner file.
The entity does not send the affidavit to the DOR, but the entity does file Form G2-A (the K-1 equivalent showing Georgia withholding) and the year-end Form G-7-NRW for any nonresident members who did not sign NRW-Exemption. For exempt members, the entity simply shows zero withholding on Form G2-A and notes the exemption in its workpapers.
There is no filing fee, no payment, and no mail-in address for NRW-Exemption itself. Keep it in the entity’s records for at least three years after the entity’s return due date, and six years if Georgia-source income could be understated by 25% or more under O.C.G.A. § 48-2-49(b)(2).
What Happens After You File
Once the affidavit is signed and on file with the entity, two things happen on parallel tracks. First, the entity stops withholding the 4% on that member’s Georgia-source distributive share and reports zero withholding on the member’s Form G2-A. Second, the member becomes personally responsible for filing a Georgia return — Form 500 for individuals, Form 600 for corporations, or Form 501 for trusts — and paying any Georgia tax owed on the K-1 income.
If the member fails to file the promised Georgia return, the DOR can pursue the member directly under O.C.G.A. § 48-7-129(c). The entity is released from the withholding obligation only as long as the affidavit is valid and was properly executed. If the DOR audits the entity and finds the affidavit is defective — missing TIN, wrong year, no signature, late date — the entity is back on the hook for the full 4% plus interest from the original due date.
A common misconception is that a signed NRW-Exemption ends the conversation. It does not. The member’s Georgia return still has to be filed by April 15 (individuals) or the 15th day of the fourth month after year-end (corporations and trusts), and the underlying Georgia tax — typically 5.39% under the 2026 Georgia individual rate — still has to be paid.
Mistakes to Avoid When Filling Out the Form
These are the ten errors that most often turn an exempt member into a 4% withholding assessment for the entity:
- Using the wrong tax year. The affidavit only covers the year listed, so a 2025 form does nothing for 2026 income.
- Entering the entity’s FEIN where the member’s TIN belongs. This is the single most-cited audit defect.
- Listing a Georgia home address for the member. A Georgia address contradicts the nonresident claim.
- Checking two member-type boxes. The affidavit must select exactly one classification.
- Forgetting the signature. An unsigned affidavit is treated as if it never existed.
- Dating the affidavit after the entity’s return due date. Late execution voids the exemption.
- Letting the preparer sign instead of the member. Only the member or an authorized officer or trustee can sign.
- Using a nickname or trade name. The legal name from the federal return controls.
- Masking the TIN with X’s. The full nine-digit identifier is required.
- Failing to retain the form. If the entity cannot produce the original on audit, the DOR treats it as never signed.
Do’s and Don’ts
Do:
- Do collect a fresh NRW-Exemption for every tax year, because the affidavit does not roll forward.
- Do match the entity name and FEIN exactly to the Georgia Form 700 or 600S filing.
- Do use the member’s home-state address, because a non-Georgia address supports the exemption.
- Do keep originals (or compliant e-signatures with audit trails) for at least six years.
- Do confirm the member actually files the promised Georgia return, because their default risks the relationship even if the entity is technically released.
- Do attach a Form G2-A to the K-1 showing zero Georgia withholding, so the member has documentation for their Georgia return.
Don’t:
- Don’t accept an affidavit signed after the entity’s return due date, because late execution does not cure missed withholding.
- Don’t accept a single affidavit for multiple tax years, because each year requires its own form.
- Don’t let a foreign member without a U.S. TIN sign, because the affidavit needs a valid SSN, ITIN, or FEIN.
- Don’t allow the preparer to sign on the member’s behalf, because the perjury statement runs to the member.
- Don’t file the affidavit with the DOR, because it is retained by the entity, not submitted.
- Don’t ignore changes in residency, because a member who moves to Georgia mid-year cannot use NRW-Exemption for that year.
Pros and Cons of Handling NRW-Exemption Pro Se vs. With a CPA
Pros of handling it yourself:
- Cost savings, because the form is one page and free to download from the Georgia DOR site.
- Speed, because the member can sign and return it within a day.
- Control, because the member sees the perjury language and signs knowingly.
- Simplicity for single-member situations where the data is obvious.
- Direct contact with the entity, which speeds K-1 preparation.
Cons of handling it yourself:
- Risk of field-level errors that cost the entity 4% on audit.
- No professional verification that the member is actually eligible under Regulation 560-7-8-.34(3).
- No reminder system for the next tax year’s affidavit.
- No coordination with the member’s home-state return or Georgia Form 500/600/501.
- Higher exposure to perjury risk if the member signs without understanding the promise.
A CPA-handled process costs $150 to $400 per member per year in most Atlanta-area firms, but it builds the audit trail and ties the affidavit to the entity’s Form 700 workpapers, which is usually money well spent for distributive shares above $25,000.
NRW-Exemption vs. Form G2-A: How They Differ
| Topic | NRW-Exemption vs. G2-A |
|---|---|
| Purpose | NRW-Exemption releases withholding; G2-A reports withholding |
| Who signs | NRW-Exemption is signed by the member; G2-A is issued by the entity |
| Where it goes | NRW-Exemption stays with the entity; G2-A goes to the member and DOR |
| Timing | NRW-Exemption is signed on or before the entity’s due date; G2-A is issued at year-end |
| Authority | NRW-Exemption rests on O.C.G.A. § 48-7-129; G2-A is the withholding statement under Regulation 560-7-8-.34(5) |
Key Agencies, Statutes, and Related Forms
The Georgia Department of Revenue is the agency that administers the 4% nonresident withholding regime and audits compliance. The controlling statute is O.C.G.A. § 48-7-129, and the administering regulation is Ga. Comp. R. & Regs. 560-7-8-.34. Related forms include Form 700 (partnership return), Form 600S (S-corporation return), Form G2-A, Form G-7-NRW, and the member-level Form 500, Form 600, or Form 501.
FAQs
Does Form NRW-Exemption get filed with the Georgia Department of Revenue?
No. The form is signed by the nonresident member, delivered to the pass-through entity, and retained by the entity for audit. The DOR never receives it during normal filing.
Can one NRW-Exemption cover multiple tax years?
No. A new affidavit is required for every tax year, because the form’s tax year box ties the promise to a single year of distributive share income.
Does the member’s preparer sign Form NRW-Exemption?
No. Only the nonresident member, an authorized corporate officer, or a trustee can sign. Preparer signatures void the affidavit because the perjury promise runs to the member.
Do I write my SSN or the partnership’s FEIN in the Member TIN box?
Yes — your own SSN, ITIN, or FEIN. The partnership’s FEIN belongs in the entity-information block above, not in the member identification field.
Can a foreign partner without a U.S. taxpayer ID sign Form NRW-Exemption?
No. A valid SSN, ITIN, or FEIN is required. Foreign partners must apply for an ITIN on IRS Form W-7 or accept 4% Georgia withholding.
Do I check both Individual and Trust if I am a grantor trust beneficiary?
No. Check exactly one box that matches the federal classification on the K-1. A grantor trust treated as the individual under federal rules checks Individual.
Is an electronic signature acceptable on Form NRW-Exemption?
Yes. Compliant e-signatures under O.C.G.A. § 10-12-7 are accepted, provided the platform produces an audit trail with IP address and timestamp.
Does signing NRW-Exemption mean I do not have to file a Georgia return?
No. The affidavit only releases the entity from withholding. The member still must file Form 500, 600, or 501 and pay Georgia tax on the K-1 income.
Can the affidavit be signed after the entity files Form 700?
No. It must be signed on or before the original or extended due date of the entity’s Georgia return; later execution does not cure missed withholding.
Do I enter my Georgia rental property address in the member address box?
No. Enter your home-state domicile address. A Georgia address contradicts the nonresident claim and voids the affidavit.
Is there a filing fee for Form NRW-Exemption?
No. The form is free, is not filed with any agency, and carries no fee. The only cost is the entity’s recordkeeping time.
Does the entity still issue a Form G2-A to a member who signed NRW-Exemption?
Yes. The entity issues a G2-A showing zero Georgia withholding so the member has documentation of the exempt distributive share for their own Georgia return.
Related reading
- How to Fill Out Georgia Form 500-NOL (w/Examples) + FAQs
- How to Fill Out Georgia Form 600T (w/Examples) + FAQs
- How to Fill Out Georgia Form 700 (w/Examples) + FAQs
- How to Fill Out Georgia Form G-2-A (w/Examples) + FAQs
- How to Fill Out Georgia Form IT-303 (w/Examples) + FAQs
- How to Fill Out Georgia Form IT-CR (w/Examples) + FAQs
- How to Fill Out Georgia Form CD 100 (w/Examples) + FAQs