Form IT-CR Fillable Nonresident Composite tax return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$ 10 00 plus 2% of amount over $1 000 $ 110 00 plus 4% of amount over $5 000 $ 37 50 plus 3% of amount over $2 250 $ 50 00 plus 3% of amount over $3 000 $ 7 50 plus 2% of amount over $750 $ 82 50 plus 4% of amount over $3 750 $142 50 plus 5% of amount over $5 250 $190 00 plus 5% of amount over $7 000 $230 00 plus 6% of amount over $7 000 $340 00 plus 6% of amount over $10 000 (10 ) (11 ) (4 a ) (4 c ) (4 d ) (4 e ) (7 b ) (7 c ) (7 d ) (7 e ) (A Federal Employer I D No ) (Amended) Unchecked (B GA Nonresident WH number) (Business Address) (C NAICS Code) (Check if Address Change) Unchecked (Check if Name Change) Unchecked (Check the box to authorize) Unchecked (City or Town) (Clear All Fields) Clear (Clear) Clear (Date) (Ending) (Enter Amount Paid) (Enter Street Address) (Entity) Name FEIN (Extension Attached) Unchecked (F37 50 (Identification or Social Security Number) (if applicable) (Legal Name (please include former legal name if applicable)) (Location of Books for Audit (city)) (Location of Books for Audit (state)) (Nature of Business) (Partership Return Filed) Unchecked (Print Voucher) Print (Print) Print (S Corp Return Filed) Unchecked (State) (Tax Year Beginning) (Telephone Number) (text) (Title) (Total Number of Nonresidents) (UET Penalty Exception) Unchecked (Zip Code) 040 16 7856 1 242 1 3 do not allow for any adjustments to income such as self employed health insurance Keogh SEP or any other adjustments 1 356 00 1 430 1 500 3 700 5 200 1 680 00 1 783 1 875 1 Complete a separate schedule for each Credit Type Code 1 Credit Type Code 1 Tax from your schedule (Attached) 1% of Taxable Income 10 10 Amount of Line 9 to be credited to estimated tax 10 Total available credit for 2015 (sum of Lines 2 through 9) 101 Employer s Credit for Basic Skills Education 102 Employer s Credit for Approved Employee Retraining 103 Employer s Jobs Tax Credit 104 Employer s Credit for Purchasing Child Care Property 105 Employer s Credit for Providing or Sponsoring Child Care for Employees 106 Manufacturer s Investment Tax Credit 107 Optional Investment Tax Credit 108 Qualified Transportation Credit 109 Low Income Housing Credit (enclose Form IT HC and K 1) 11 000 11 Amount of Line 9 to be refunded 11 Enter the amount of the credit sold (Conservation and Film Tax Credits) 110 Diesel Particulate Emission Reduction Technology Equipment 111 Business Enterprise Vehicle Credit 112 Research Tax Credit 113 Headquarters Tax Credit 114 Port Activity Tax Credit (use 114J for Port Activity Job Tax Credit and 114M for Port Activity Investment Tax Credit) 115 Bank Tax Credit 116 Low Emission Vehicle Credit (enclose DNR certification) 117 Zero Emission Vehicle Credit (enclose DNR certification) 118 New Facilities Job Credit 119 Electric Vehicle Charger Credit (enclose DNR certification) 12 Credit Used in 2015 120 New Facilities Property Credit 121 Historic Rehabilitation Credit (enclose Form IT RHC and DNR certification) 122 Film Tax Credit (Use code 133 if the credit is for a Qualified Interactive Entertainment Production Company) 124 Land Conservation Credit (enclose Form IT CONSV and DNR certification) 125 Qualified Education Expense Credit (enclose Form IT QEE SS01 and Form IT QEE TP2) 126 Seed Capital Fund Credit 127 Clean Energy Property Credit (enclose Form IT CEP) 128 Wood Residual Credit 129 Qualified Health Insurance Expense Credit (enclose Form IT QHIE) 13 125 13 Potential carryover to 2016 (Line 10 less Lines 11 and 12) 130 Quality Jobs Tax Credit 131 Alternate Port Activity Tax Credit 132 64 8765 132 Qualified Investor Tax Credit 133 72 8901 133 Film Tax Credit for a Qualified Interactive Entertainment Production Company 134 Alternative Fuel Heavy Duty Vehicle and Alternative Fuel Medium Duty Vehicle Tax Credits 15 000 15 52 17 14 2 300 2 700 5 000 2 460 00 2 Credit remaining from previous years (do not include amounts elected to be applied to 2 Credits used (See Schedule 2 Page 2) 2 Total the amounts on Line 12 of each schedule and enter the total on the credit line of the return 228 00 259 73 4661 27 50 3 000 7 400 10 4002 300 5 700 8 000 3 Balance (Line 1 less Line 2 If Line 2 is greater than Line 1 enter 0) 3 Company Name 3 If there is a credit eligible for carryover to 2015 please complete a schedule even if the credit is not used in 2015 35 000 360 00 3tax on Entity s income) 4 217 4 Company Name ID Number 4 Interest due (See instructions) 4 See the instructions for a list of credit type codes 40 000 443 00 5 Company Name ID Number 5 See the relevant forms statutes and regulations to determine how the credit is allocated to the owners to determine when carryovers expire and to 540 00 58 000 598 00 6 000 6 Company Name ID Number 6 If the credit for a particular credit code originated with more than one person or company enter separate information on Lines 3 through 9 below 660 00 7 758 7 Company Name ID Number 7 Less: Payments and Withholding Credits 7 The credit certificate number is issued for credits that are preapproved If applicable please enter the credit certificate number where indicated 8 (Balance due) If Line 6 is greater than Line 7 e subtract Line 7 e from Line 6 8 Before the Line 13 carryover is applied to the next year the amount must be reduced by any amounts elected to be applied to withholding in 2015 8 Company Name ID Number 87 00 9 000 9 570 9 Company Name ID Number 9 If Line 7 e is greater than Line 6 subtract Line 6 from Line 7 e (Overpayment) 900 00 a composite return Permission is not required Only nonresidents who are not otherwise required to file a return may be included in the computation a Estimated payments from Form CR ES and returns A Federal Employer I D No A Late filing of return 5% of the tax not paid by the original due date for each month or fractional part thereof up to 25% A partnership S Corporation or Limited Liability Company may elect to pay the recapture of the low income housing credit for its A schedule should also be attached which lists the member s name ID number and amount of credits recaptured The payment on the a UET Penalty Add lines 3 4 and 5 d Address Change Allows the nonresidents to deduct: (a) standard deduction and (b) personal exemption and credit for dependents Both (a) and (b ) to be Amended Amended Returns: Amended composite returns must be filed during the same period as individual returns Use Form IT CR and check Amount of Tax is: Amount Paid $ and belief it is true correct and complete Georgia Public Revenue Code Section 48 2 31 stipulates that taxes and by any carryovers that have expired ANN MOORE ANN MOORE 259 73 4661 11 000 Married/Separate 530 00 ANNE MOORE apportioned on the ratio of the individual partner s or shareholder s Georgia income to the individual partner s or shareholder s share of As an alternative to withholding on nonresident partners shareholders or members the Partnership S Corporation or Limited Liability Company may file at http://dor georgia gov/ Atlanta GA 30374 0240 Atlanta GA 30374 0320 Atlanta Georgia 30374 0320 B GA Nonresident WH number b Payments made with extension b Penalties for late file basis Business Address (Number and Street) City or Town State Zip Code Business Credits: C NAICS Code C Negligent underpayment of tax 5% of the underpayment c Other Payments c Penalties for late pay 5 c Carryback of NOL: Losses on a composite return are not allowed to be carried back Check the box to authorize Code Name of Credit Composite Return Payment COMPUTATION OF TAX ON GEORGIA TAXABLE INCOME (ROUND TO NEAREST DOLLAR) SCHEDULE 1 contents of this tax return CR PV (Rev 06/22/15) Credit Certificate # % of Credit Credit Generated in 2015 Credit Certificate # % of Credit Credit Generated in 2015 Credit Certificate # % of Credit Credit Generated in 2015 Credit Certificate # % of Credit Credit Generated in 2015 CREDIT USAGE AND CARRYOVER (ROUND TO NEAREST DOLLAR) SCHEDULE 2 credits should also be included) If the credit originated with this taxpayer enter this taxpayer s name and ID# below and 100% for the Cut along dotted line D Fraudulent underpayment 50% thereof d Total of Lines 5 a thru 5 c d Withholding Credits (G2 A G2 RP and/or G2 LP) 7 d DECLARATION: I/We declare under the penalties of perjury that I/we have examined this return (including accompanying schedules and statements) and to the best of my/our Due Dates: All due dates for composite returns estimated tax and extensions are the same as those for individual filers unless the entity E Failure to file estimated tax 9% per annum for the period of underpayment The UET form is available upon request for computation of underestimated installments e Total of Lines 7 a thru 7 d ED SMITH ED SMITH 132 64 8765 9 000 Head/Household 290 00 Electing option 1 2 or 3: Individuals may elect one of the three options on a member by member basis These options are described Ending estimated tax penalty exception please check the UET Penalty Exception box and put the adjusted penalty on line 5 a Please use Extension Attached Extensions: Georgia honors a Federal extension when the Georgia return is filed along with the Federal approval form on or before F Interest is computed at 1% per month on any unpaid tax from the due date until paid An extension of time for filing does not give relief of late payment penalty Failure to pay tax shown on a return by due date 1/2 of 1% of the tax due for each month or fractional part thereof up to 25% FEI Number Tax Period Ending Vendor Code For additional information on the below listed credits please visit the Georgia Department of Revenue website For individuals there are three options in which a composite return may be filed No other options or alternatives are allowed A For the credit generated this year list the Company Name ID number Credit Certificate number if applicable and % of credit (purchased Form IT CR UET to compute the penalty In accordance with O C G A 48 2 32(f)(2) composite estimate taxpayers with quarterly Forms: Additional forms may be obtained by calling 1 877 423 6711 or by downloading them from our website at http://dor georgia gov/ G I P G I P NONRESIDENT S SHARE OF PARTNERSHIP OR S CORPORATION GEORGIA INCOME GA % RATIO OF GEORGIA INCOME TO TOTAL PARTNERSHIP OR S CORPORATION INCOME GA D TOTAL X GA %= DEDUCTION AND EXEMPTION APPORTIONED TO GEORGIA GENERAL INSTRUCTIONS Georgia Department of Revenue Georgia Form IT CR (Rev 08/07/15) Georgia Form IT CR Page 2 Georgia income tax rate The personal exemption for each married taxpayer is $3 700 and is $2 700 for other taxpayers The exemp Georgia NonresidentComposite Tax Return GEORGIA PUBLIC REVENUE CODE SECTION 48 2 31 STIPULATES THAT TAXES SHALL BE PAID IN he/she uses option 3 You must create your own schedule for the computation of the tax using the options described later in these instructions Your household $3 000 married filing joint or $1 500 married filing separate However an individual (a natural person) shall be allowed to be included on a composite return even if he/she is otherwise required to file a return provided ID Number If the amount is: If the amount is: Amount of Tax is: In the event there is no composite tax due the total recaptured credits should be put on Line 1 in the instructions Once the return is filed the election cannot be changed The election of option 1 2 or 3 is made each year Options Information about business tax credits is available on page 6 Information required: Nonresident partner s or shareholder s name identification number Georgia income marital status and tax due INSTRUCTIONS is a fiscal year filer A fiscal year entity should file its return within 3 months of the fiscal year end IT CR shall relieve the member from reporting and paying the recaptured credits on the member s income tax return The same rules JOHN DOE JOHN DOE 040 16 7856 15 000 Single 710 00 JOHN JONES JOHN JONES 133 72 8901 6 000 Married 150 00 knowledge and belief it is true correct and complete If prepared by a person other than the taxpayer this declaration is based on all information of which the preparer has knowledge Georgia Public Revenue Code Section 48 2 31 stipulates that taxes shall be paid in lawful money of the United States free of any expense to the State of Georgia lat 6% LAWFUL MONEY OF THE UNITED STATES FREE OF ANY EXPENSE TO THE STATE OF GEORGIA Legal Name (please include former legal name if applicable) Location of Books for Audit (City) State Telephone Number Low Income Housing Credit Recapture Mail Return To: Georgia Department of Revenue MAIL TO: Mailing Address: MARITAL MARITAL STATUS S SINGLE M MARRIED HH HEAD/HOUSEHOLD MS MARRIED FILING SEPARATE MARRIED PERSONS FILING A JOINT RETURN AND HEAD OF HOUSEHOLD MARRIED PERSONS FILING A SEPARATE RETURN member by member basis Trusts Estates Corporations and Partnerships should list their Georgia income and multiply it by the 6% members on Form IT CR N T I NET TAXABLE INCOME (G I P GA D = N T I ) NAME AND ADDRESS Name Change NAME ID# G I P T I P GA% S D P E & D TOTAL GA D N T I STATUS TAX DUE NAME ID# GEORGIA INCOME MARITAL STATUS TAX DUE Nature of Business normally allowed in computing adjusted gross income For Corporations Partnerships Trusts and Estates please see the instructions Not over $1 000 Not over $500 1% of Taxable Income Not over $750 Note: Check the box on the Partnership or S Corporation return when filed that indicates a nonresident composite NOTE: Credit code numbers are subject to change annually Current code numbers are listed below Note: The combined total of the penalty for late filing of return and penalty for failure to pay tax shown on a return cannot exceed 25% of the tax not paid by the on Line 1 of the Form IT CR for the year of recapture The year of recapture is the tax year that the credit is being recaptured for (not OPTION OPTION or interest original due date Over $ 1 000 but not over $3 000 Over $ 500 but not over $1 500 $ 5 00 plus 2% of amount over $500 Over $ 750 but not over $2 250 Over $1 500 but not over $2 500 $ 25 00 plus 3% of amount over $1 500 Over $10 000 Over $2 250 but not over $3 750 Over $2 500 but not over $3 500 $ 55 00 plus 4% of amount over $2 500 Over $3 000 but not over $5 000 Over $3 500 but not over $5 000 $ 95 00 plus 5% of amount over $3 500 Over $3 750 but not over $5 250 Over $5 000 $170 00 plus 6% of amount over $5 000 Over $5 000 but not over $7 000 Over $5 250 but not over $7 000 Over $7 000 Over $7 000 but not over $10 000 P E &D PERSONAL EXEMPTION AND DEPENDENTS Partners and Shareholders Partnership Return Filed Pay tax on the nonresident s income from Georgia operation Computed from tax rate schedule payment is not submitted electronically on GTC payments of more than $10 000 must pay electronically using the Georgia Tax Center (GTC) A penalty of 10% will be added if the PENALTIES AND INTEREST Penalties due (See instructions) percentage PLEASE DO NOT mail this entire page Please cut along dotted line and mail only coupon and payment PLEASE DO NOT STAPLE PLEASE REMOVE ALL CHECK STUBS PLEASE DO NOT STAPLE REMOVE ALL CHECK STUBS PO Box 740240 PO Box 740320 Print Clear Processing Center recaptured credits regarding penalties (including the underestimated tax penalty) and interest that apply to normal composite tax shall apply to the Regulation 560 7 8 34 for more information return is being filed for the nonresident partners/shareholders Revenue to discuss the review of the options will show that option 1 is very simple but more tax is paid Option 2 lets you prorate the exemptions and deduc S Corp Return Filed S D STANDARD DEDUCTION Schedule 2 schedule must also list any nonresident partner(s) or shareholder(s) not included in the computation along with their identification number(s) See see if the credit is limited to a certain percentage of tax SELECT shall be paid in lawful money of the United States free of any expense to the State of Georgia Signature of Individual or Firm Preparing Return Signature of Officer or Partner Signature Title SINGLE PERSON SYMBOLS: T I P NONRESIDENT S SHARE OF TOTAL PARTNERSHIP OR S CORPORATION INCOME TAX CREDITS TAX DUE TAX RATE TAX RATE SCHEDULES Tax Year Beginning Telephone Date Telephone No 1 877 423 6711 that follow the Amended Return box at the top the extended Federal due date If it is not neccessary to request a Federal extension use Form IT 303 to request an extension to file The following Pass Through Credits from the Entity or from the ownership of an S Corp LLC LLP or Partnership Interest the Georgia Department of the Georgia return Any tax due should be paid on Form IT 560C by the statutory due date of the extension voucher the total partnership or S Corporation income Amount to which the ratio is applied under (a) shall not exceed $2 300 single/h ead of the year that the recapture happened) This may be done for nonresident members as well as resident members Such recaptured credits shall be added to the composite tax tion for dependents is $3 000 tions using the entity s income For option 3 a 6% tax rate is applied to the Georgia income These options may be applied on a Title DateIdentification or Social Security Number tax return Total Number of Nonresidents Number of Nonresidents included in this return TOTAL STANDARD DEDUCTION PLUS PERSONAL EXEMPTION AND DEPENDENTS (100%) TRUSTS ESTATES CORPORATIONS AND PARTNERSHIPS 6% of Georgia Taxable net income type code must be included Additional documentation for claiming a credit is required where indicated UET Penalty Exception UET Penalty Exception: Estimates are required if the composite tax exceeds $500 for the year If the entity qualifies for an under Under penalty of perjury I declare that this return has been examined by me and to the best of my knowledge Using option 1 2 or 3 attach a schedule reflecting the computation of the total tax due on a member by member which will be reflected on the Entity s K 1 and must be listed on Form IT CR Schedule 2 The entity information and credit with the preparer of this withholding)