If a composite return is being filed on behalf of nonresident shareholders of an s-corporation, is it necessary to have the consent agreements attached to the corporate return (Form 600S)?

Yes. A consent agreement for each shareholder shall be filed by the corporation with its corporate return in the year in which the Subchapter “S” corporation is first required to file a Georgia income tax return. A consent agreement for each shareholder shall be filed by the corporation with its corporate return in the year in which the Subchapter “S” corporation is first required to file a Georgia income tax return.

For a Subchapter “S” corporation in existence prior to January 1, 2008, the consent agreement shall be filed for each shareholder in the first Georgia return filed for a year beginning on or after January 1, 2008. A consent agreement shall also be filed in any subsequent year for any additional nonresident who first becomes a shareholder of the Subchapter“S” corporation in that year. O.C.G.A. § 48-7-27(d)(2).

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