Form It Consol – Fill Out and Use This PDF

Form IT-CONSOL (Rev. 05/05/20)
Application for Permission to File Consolidated
Georgia Income Tax Return									Income Tax Return
Georgia Department of Revenue									Beginning______________
									Ending________________
		Address Change						Will this return be filed on extension? Yes		No
		Name Change	SECTION 1 - INFORMATION REGARDING THE PARENT CORPORATION
	Federal Employer I.D. Number				Name (Corporate title) Please give former name if applicable.				Date of Incorporation
	GA. Withholding Tax Account Number				Business Address (Number and Street)				Incorporated under laws
	(if applicable)								of what state
	GA. Sales Tax Registration Number				City or Town	County	State	Zip Code	Date admitted into GA
	(if applicable)								(if applicable)
	NAICS Code				Location of Books for Audit (city & state)		Telephone Number		Type of Business

Submit pages 1, 2, and 6 of the prior year federal consolidated return, and all schedules which support page 1 and

6, with this application.

For each corporation in the requested Georgia consolidated group which did not file a return in Georgia for the prior tax year, please include for the current tax year, a copy of the Georgia apportionment schedule prepared on a separate company basis. If this information is not available at the time of filing the application, please submit the information using estimates.

Due Date of the Application

This application must be filed with the Commissioner at least seventy-five (75) days prior to the due date of the Georgia return (including extension) or at least seventy-five (75) days prior to the filing of the return, whichever occurs first, for the tax year for which permission to file on a consolidated basis is requested. Applications filed beyond this time period will notbe considered and will result in the processing of separate income tax returns for the applicable year.

Mail to: Georgia Department of Revenue, 1800 Century Blvd, NE, Suite 15107, Atlanta, GA 30345

Please call 404-417-2401 if you have questions about this application.

POWER OF ATTORNEY/REPRESENTATIVE

Are you being represseented by a CPA, attorney, etc? Yes

No

•If yes, please attach a Georgia Power of Attorney Form RD-1061

•If no, please provide the following contact information for a company person who is designated to answer questions regarding this application:

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SECTION 2 - MEMBERS TO BE INCLUDED IN THE GROUP

In order to file a consolidated corporate return, at least two members in the requested consolidated group must have a filing requirement with the State of Georgia. Regulation 560-7-3-.13(2)(b) indicates that the composition of the Georgia consolidated group “shall consist of all of the members of an affiliated group of corporations that file a consolidated return for Federal income tax purposes that are subject to Georgia income tax under Chapter 7 of Title 48 of the O.C.G.A.; provided however, that corporations that are immune from Georgia income tax under Federal law shall not be included in the proposed Georgia consolidated group.” In listing the members below, have you complied with the requirement of Regulation 560-7-3-.13(2)(b)? Yes No

If the federal parent is also included in the Georgia consolidated group, please list the federal parent below.

Name of MemberFederal Employer Identification Number

__________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________

__________________________________________________________________________________________________________________

_________________________________________________________________________________________________________________ _

_________________________________________________________________________________________________________________ _

__________________________________________________________________________________________________________________

Attach additional schedules if necessary.

Section 3 - DESIGNATION OF MEMBER WHO IS AUTHORIZED TO RECEIVE NOTICES OR CONSENTS

Regulation 560-7-3-.13 (2)(a) requires that the “application must designate one member of the affiliated group which is authorized to receive the notice of approval or denial or the notices referred to in paragraph (3) on behalf of the entire group, and to execute any consent referred to in subparagraph (f) of paragraph (3) on behalf of the entire group, and an address to which any such notices or consents may be sent.”

If the federal parent corporation is included in the requested Georgia consolidated group, the group may designate a member other than the federal parent corporation listed on page 1. Failure to provide the information below will result in the automatic designation of the federal parent corporation listed on page 1 as the member who is authorized to receive notices or consent pursuant to Regulation 560-7-3-.13(2)(a).

If the federal parent corporation is not included in the requested Georgia consolidated group, you must designate a Georgia member below.

Federal Employer I.D. Number	Name (Corporate title) Please give former name if applicable.
Business Address (Number and Street)
City or Town	County	State	Zip Code

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SECTION 4 - GENERAL QUESTIONS

Net Operating Loss

1 Is a loss being carried forward from a prior year? Yes

No

2.If the answer to question 1 is yes, please attach a net operating loss schedule as these losses are subject to the GSRLY limitations of Regulation 560-7-3-.13(8).

Entities Not Included in the Georgia Group

3.Do any of the corporations included in the requested Georgia consolidated group own entities (including but not limited to affiliates, LLC’s and partnerships) or are owned by entities (including but not limited to affiliates, LLC’s and partnerships)

not included in the requested Georgia consolidated group? Yes No For entities which are owned, please do not include publicly traded companies which are not related based on common ownership or management.

4.If so, please list the name and FEI number of each corporation included in the requested Georgia consolidated group that owns entities or is owned by entities not in the Georgia consolidated group. Below each of these corporations, list the name and FEI number for each entity that is not included in the requested Georgia consolidated group, and indicate which corporation/entity owns which corporation/entity. If all of the information requested is included on Federal Form 851Affiliations Schedule, this form may be attached in lieu of completing the schedule below.

______________________________________________________________________________________________________________ ___

______________________________________________________________________________________________________________ ___

______________________________________________________________________________________________________________ ___

______________________________________________________________________________________________________________ ___

______________________________________________________________________________________________________________ ___

______________________________________________________________________________________________________________ ___

______________________________________________________________________________________________________________ ___

Attach additional schedules if necessary.

Interest Expense and Other Expenses Related to Entities Not Included in the Georgia Group

For purposes of the following questions, the term affiliated entities also includes entities which are less than 80% owned and that are related based on common ownership and management. When the amount of an expense is requested, please provide the current year and prior year amounts. If the current year amounts are not available, please provide estimated amounts. If additional space is needed, provide the information on an attached schedule.

5. Do any of the corporations in the requested Georgia consolidated group have interest expense incurred for or on

behalf of an affiliated entity in the federal consolidated group? Yes No If yes, provide the names and FEI numbers of the entities involved and the amount of the interest expense in the following format.

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6 Do any of the corporations in the requested Georgia consolidated group have any other expenses incurred for or on

behalf of an affiliated entity in the federal consolidated group? Yes

No

If yes, for each expense list the type

of expense, the amount of the expense and the names and FEI numbers of the entities involved in the following format.

7.Do any of the corporations that are included in the requested Georgia consolidated group receive any reimbursements,

for the expenses referred to in questions 5 and 6, from affiliated entities in the federal consolidated group?

Yes No If yes, provide the amount of the reimbursement, names and FEI numbers of entities in the following format.

Declaration: I/We declare under the penalties of perjury that I/we have examined this application (including accompanying schedules and statements) and to the best of my/our knowledge and belief it is true, correct, and complete. If prepared by a person other than the taxpayer, their declaration is based on all information of which they have any knowledge.

____________________________________________________		_______________________________________________________
SIGNATURE OF OFFICER	DATE	SIGNATURE OF INDIVIDUALPREPARINGTHEAPPLICATION
____________________________________________________		_______________________________________________________
NAME OFOFFICER		NAME OF INDIVIDUALPREPARINGTHEAPPLICATION
____________________________________________________		_______________________________________________________
TITLE	TELEPHONE NUMBER	IDENTIFICATION OR SOCIALSECURITY NUMBER TELEPHONE NUMBER

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