Form 600-T Fillable TSD_Exempt_Organization_Unrelated_Business_Income_Tax_Return
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Amended due to IRS Audit Georgia Public Revenue Code Section 48 2 31 stipulates UET Annualization Exception attached Page 1 (and any extensions) must be attached to this return (checkbox) Unchecked (checkbox) Unchecked (Clear) Clear (Print) Print (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 Complete a separate schedule for each Credit Type Code 1 Credit Type Code 1 Line 5 above multiplied by 6% 1 1 Unrelated business taxable income from Federal Form 990 T (attach copy) 10 If line 5 is an overpayment amount to be credited on 20 10 Total available credit for 2015 (sum of Lines 2 through 9) 11 Enter the amount of the credit sold (Film Tax Credit) 12 Credit Used in 2015 13 Potential carryover to 2016 (Line 10 less Lines 11 and 12) 2 Additions 2 Credit remaining from previous years 2 Less: Credits used from Schedule 3 do not enter more than Line 1 of Schedule 2 2 2 Total the amounts on Line 12 of each schedule and enter the total on the credit line of the return 3 Company Name ID Number 3 If there is a credit eligible for carryover to 2015 please complete a schedule even if the credit is not used in 2015 3 Less: Payments 3 3 Total (add Line 1 and Line 2) 30374 0397 4 Company Name ID Number 4 Enter credits which are attributable to unrelated trade or business income from Georgia sources See Form 600 for the credit code types that may 4 Subtractions 4 Withholding Credits (G2 A G2 LP and/or G2 RP) 4 5 Balance of tax due OR overpayment 5 5 Company Name ID Number 5 Georgia unrelated business taxable income (Line 3 less Line 4) 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 see if 50% of amount of underpayment Interest 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 6 Interest due (see instructions) 6 7 Company Name ID Number 7 The credit certificate number is issued for credits that are preapproved If applicable please enter the credit certificate number where indicated 7 Underestimated tax penalty 7 8 Before the Line 13 carryover is applied to the next year the amount must be reduced by any carryovers that have expired 8 Company Name ID Number 8 Other penalties due (see instructions) 9 9 Balance of tax interest and penalties due with return 9 Company Name ID Number 990 T with the Federal Government and has unrelated trade A COPY OF THE FEDERAL 990 T AND SUPPORTING SCHEDULES (AND ANY EXTENSION) MUST BE ATTACHED TO THIS RETURN DECLARATION: A copy of the Federal Form 990 T and supporting schedules A reasonable extension of time for filing may be granted by ACCOUNTING METHOD accounting regularly used in keeping the organization s books accrues at the rate of 12% per year from the due date for Additional Schedule 3 Address Change ALLOCATION AND APPORTIONMENT OF Also if a penalty exception applies check the UET Amended amount of underpayment For fraudulent underpayment an extension of over 6 months from the due date of the return and penalty for delinquent payment cannot exceed 25% of and records In all cases the method adopted must clearly Annualization Exception attached box apply (note not all credits apply to 600T) as for Federal purposes As provided by Georgia Code Section 48 7 25 unrelated Atlanta Georgia 30374 0397 Attach Form 600 UET and enter the amount on line 6 attached to the Georgia return Interest accrues at the rate 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 business income from Georgia sources See Form 600 business income shall be taxed at the rate of 6% City or Town COMPUTATION OF GEORGIA UNRELATED BUSINESS INCOME TAX SCHEDULE 2 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 3 CREDITS credits should also be included) If the credit originated with this taxpayer enter this taxpayer s name and ID# below and 100% for the Date of current delinquent payment 1/2 of 1% due for each month or does not alter the interest charge due to an IRS audit For negligent underpayment 5% of Enter credits which are attributable to unrelated trade or Estimated Tax Every exempt organization which is required to file a Form exempt exemption letter EXTENSION OF TIME extension of time within which to file his Federal return the Federal Employer ID No (in case of employees FEDERAL FORM 990 T filing 5% of tax not paid by the original due date filing does not alter delinquent payment penalty Delinquent FILING REQUIREMENTS for each month or part of month of delinquency For for Georgia and in other states the income and expenses for the credit code types that may apply (note not all For the credit generated this year list the Company Name ID number Credit Certificate number if applicable and % of credit (purchased For the taxable year beginning 20 and ending 20 For those organizations having unrelated business income for which you are Form 600 T to support the allocation and apportionment of Form 990 T as provided under the Internal Revenue Code free of any expense to the State of Georgia Georgia Georgia Department of Revenue Georgia Form 600 T Georgia Form 600 T Page 2 Georgia Form 600 T(Rev 08/07/15) I/We declare under penalty of perjury that I/we have examined this return (including accompanying schedules and statements) and to the best of my/our knowledge and INCOME AND EXPENSES income and expenses to Georgia income Sufficient information should be attached to the INCOME TAX RETURN INSTRUCTIONS FOR FORM 600 T EXEMPT IRS code section is for a copy of the request for the Federal extension to be 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 Mailing Address: must be filed prior to the date the return is due and must NAICS Code Name FEIN Name of Fiduciary Name of Organization Note: The combined total of the penalty for delinquent filing Number and Street O R G A N I Z AT I O N U N RE L AT E D B USI N E S S of 12% per year on any tax due from the regular due date of or business income from Georgia sources must file a Page 3 part month of delinquency An extension of time for payment is not due if the return is being amended payment to the date paid An extension of time for filing PENALTIES AND INTEREST Penalties provided by the Georgia Code are: For delinquent percentage PERIOD TO BE COVERED Print Clear Processing CenterExempt Organization PO Box 740397 reflect taxable income Refunded related to its production should be allocated and apportioned Returns should be mailed to the Georgia Department of Revenue for a similar extension of time All that is required Revenue Processing Center PO Box 740397 Atlanta GA SCHEDULE 1 section 501 (a) insert the trust s identification number ) SELECT show that the delay is due to a reasonable cause If the Signature of Officer Signature of Individual or Firm Preparing Return State Zip Code TAX RATE Taxable income must be computed using the method of taxpayer has received from the Internal Revenue Service an taxpayer need not apply to the Georgia Department of that taxes shall be paid in lawful money of the United States the Commissioner upon application on Form IT 303 This the credit is limited to a certain percentage of tax The return is due on or before the due date of the Federal the return until paid Georgia Law prohibits the granting of the tax not paid by the original due date The taxable period for Georgia purposes shall be the same Title Date Employee ID or Social Security Number to clearly reflect the Georgia unrelated business taxable trust described in section 401 (a) and exempt under Underpayment of estimated tax (UET) Penalty Unrelated Business Income Tax Return WHEN AND WHERE TO FILE