| Secretary of State | website Business: 404-656-2817 |
| Department of Revenue | Tax Professional 1. Hot line: (404) 417-2395 2. Login 3. website | website 2 Other Info – website General: 404-417-2100 Business: 404-417-6605 |
| Certificate of Termination | File Online – free 1. Go to https://ecorp.sos.ga.gov/ 2. Login 3. Click Termination Mail Form is $10: Form CD 415 see address on form |
| How Dissolve Business | |
| Withholding for Film Credit Film Tax Credit Film Tax Withholding | Employer Tax Guide – info – Form G2-FP – for Production Company to complete and give to the Loan-Out Company; to tell Loan-Out company Georgia taxable income and withholding – Form G-2A – report withholding on nonresident member share of Georgia income – Form G2-LP – report withholding on lottery payments – Form G2-RP – report withholding on sales of transfer of real property – Form G2-FL – report withholding from Loan-Out company to Employees of Loan-Out company – Form G-1003 – Report and Pay withholding; can e-file Production Company 1. Complete G2-FP and give to Loan-Out company (by January 31 yearly). a. This form is NOT sent to Department of Revenue 2. Must File G-1003 (annual transmittal report of withholding). a. This tells Department of Revenue about the withholding the production company withheld on behalf of loan-out company. b. Production company must pay the withholding to Georgia Department of Revenue Quarterly; can file online. 3. Report withholding on tax return: 600S, Schedule 4, line 4 4. Note: Production company must register to obtain film withholding account Loan-Out Company – info on what is loan-out company – Info – How Claim Withholding Reported on G2-FP and G2-FL 1. Must file Form G2-FL and G-1003 (can file online; must file by February 28 yearly) a. must file this form to claim withholding credit. Otherwise, there is no withholding showing on the loan-out company account. After filing this form, withholding will show on loan-out company’s account. 2. Give completed copy of G2-FL to each employee, who file with their tax return 3. On G-1003, line 12 is where your set the type of employee withholding; i.e. W-2, W2-C, 1099-NEC, 1099 Other Income, G2-A Note: For Loan-Out company, type is likely 1099-NEC 4. Note: Loan-Out company must register to obtain a REGULAR withholding account. Previously Loan-Out company had to register to get a Film withholding account. That has since changed. A Regular withholding account is required. Personal / Individual Tax Return 1. Attach G2-FL, that you got from Loan-Out Company, to tax return 2. Report withholding on G2-FL on Georgia tax return, Form 500, line 24 |