Georgia Tax Preparer Requirements 2025-2026

Georgia is one of the most open states for independent tax preparers. No state license is required, no bond, no state-mandated continuing education, and no exam to pass. Any individual who obtains a federal PTIN may legally prepare Georgia income tax returns for compensation. The one Georgia-specific administrative step is a CRF Third-Party Registration with the Georgia Tax Center (GTC) for electronic filing access -- an e-portal registration, not a licensing requirement. What makes Georgia genuinely complex for preparers is not its entry bar but its tax law: a flat rate dropping from 5.19% to 4.99% across the TY2025-TY2026 transition, a static IRC conformity date that created significant decoupling from the OBBBA, a newly expanded military retirement exclusion that changes the calculus for younger veterans, a 100% credit for rural hospital donations, and a transferable film tax credit program that generates advisory work throughout the Atlanta market. This guide covers every requirement and opportunity a Georgia preparer needs to serve clients accurately for TY2025 returns filed in 2026 and TY2026 returns filed in 2027.

Does Georgia Require a State Tax Preparer License?

Georgia does NOT require non-credentialed paid tax preparers to obtain a state license, register with a state board, post a surety bond, or complete state-mandated continuing education. There is no Georgia licensing framework for non-credentialed preparers. The Georgia State Board of Accountancy regulates CPAs and public accountants under their respective professional standards, but that board has no authority over non-credentialed paid preparers.

Any individual who obtains a federal PTIN may legally prepare Georgia individual income tax returns, business returns, and all supporting schedules for compensation. Georgia is consistent with most southeastern states in this regard and significantly less regulated than California (CTEC registration required), Oregon (Licensed Tax Consultant or Preparer designation required), and Maryland (MRTP required).

Georgia Tax Center: CRF Third-Party Registration

If you file Georgia returns electronically on behalf of clients through the Georgia Tax Center (GTC) system, you must complete a CRF (Client Registration Form) Third-Party Registration to access the portal and transmit returns on your clients' accounts. This is an electronic filing access registration, not a license or credential. You are not required to pass an exam, meet a CE threshold, or pay a registration fee to complete it.

Preparers who transmit bulk electronic files directly to the Georgia DOR (rather than filing individual client transactions through the GTC portal) follow the separate bulk-file submission process. The GTC Third-Party Registration governs portal-based access; neither path constitutes a professional license. Source: dor.georgia.gov/crf-tax-preparer-registration-form.

PTIN: Federal Requirement, Applied in Georgia

Every paid preparer of federal tax returns must obtain and renew a Preparer Tax Identification Number (PTIN) under 26 U.S.C. Section 6109(a)(4). Because Georgia individual income tax returns begin with federal adjusted gross income, the PTIN requirement is effectively universal for Georgia paid preparers.

• 2026 fee: $18.75 ($10.00 IRS base + $8.75 third-party contractor fee). This rate took effect September 30, 2025, reducing the prior $19.75 fee. Note: at least one competing guide still lists $19.75 -- that figure is outdated.
• Renew annually by December 31 at irs.gov/ptin. Renewal takes approximately 15 minutes online.
• No CE is required merely to hold a PTIN.

EFIN: Electronic Filing Identification Number

If you plan to e-file Georgia returns, you need an Electronic Filing Identification Number (EFIN). The federal EFIN threshold is 11 or more covered returns per calendar year. Apply through IRS e-Services; the application includes a suitability check with a criminal background review. There is no annual fee for an EFIN. Georgia does not issue a separate state EFIN; acceptance into the IRS Federal/State e-File program automatically covers Georgia return transmission.

AFSP: The Primary Voluntary Credential for Georgia Preparers

Because Georgia has no state license, the IRS Annual Filing Season Program (AFSP) Record of Completion is the primary differentiator available to non-credentialed preparers in the state. The AFSP requires 18 hours of IRS-approved CE annually: a 6-hour Federal Tax Law Refresher Course (with passing test), 10 hours of federal tax law updates, and 2 hours of ethics.

AFSP completers receive an IRS Record of Completion, limited representation rights before the IRS (audits, collections, and appeals on returns they prepared), and inclusion in the IRS public preparer directory. Americas Tax Professionals is an IRS-approved CE provider (P619F) offering AFSP-qualifying courses. In an unregulated state like Georgia, the AFSP is worth holding because it signals commitment that competitors without any credential cannot match.

Circular 230 and WISP

Circular 230 governs all who practice before the IRS. Non-credentialed preparers have limited practice rights (preparing returns and limited representation) unless they hold the AFSP Record of Completion. Key Circular 230 obligations include due diligence (verifying information provided by clients before claiming credits), competence (having the knowledge to handle the return type), and avoiding conflicts of interest.

Every paid preparer, including solo practitioners in Georgia, must maintain a Written Information Security Plan (WISP) under the Gramm-Leach-Bliley Act. Required elements include a designated responsible individual, multi-factor authentication (MFA) on all systems containing taxpayer data, a written risk assessment, and an incident response plan. FTC penalties reach up to $46,517 per violation per day. IRS Publication 5708 provides a free WISP template sized for small offices.

Georgia Individual Income Tax: TY2025 and TY2026

Georgia uses a flat income tax rate. The rate is the same regardless of income level, which simplifies rate calculation but does not eliminate complexity: standard deduction amounts, dependent exemptions, overtime and tips exemptions, and retirement income exclusions all differ meaningfully between TY2025 and TY2026. Preparers must track both years concurrently during the 2026-2027 transition period.

Tax Year 2025 (Returns Filed in 2026)

Tax Year 2026 (Returns Filed in 2027): HB 463 Changes

HB 463, signed in 2026, accelerated Georgia's income tax reduction schedule. Rather than a gradual 0.10% annual step-down, the legislature moved directly from 5.19% to 4.99% for TY2026, skipping the originally scheduled 5.09% rate. Beginning TY2027, the rate decreases by 0.125% annually until it reaches 3.99%.

The standard deduction increases for TY2026 are scheduled to continue: starting TY2027, the single deduction increases $375 per year until reaching $18,000, and the MFJ deduction increases $750 per year until reaching $36,000.

Filing Deadline and Extensions

TY2025 Georgia individual income tax returns are due April 15, 2026, aligning with the federal deadline. An extension (Form IT-303) is available, moving the filing deadline to October 15, 2026. As with the federal extension, payment remains due April 15; an extension of time to file is not an extension of time to pay. Georgia processes most refunds within three weeks; first-time filers and those who have not filed in the prior five years receive paper refund checks rather than direct deposit.

Capital Gains

Georgia taxes capital gains as ordinary income at the flat state rate. There is no preferential Georgia long-term capital gains rate (unlike South Carolina's 44% deduction). All gains, short- and long-term, are taxed at 5.19% for TY2025 and 4.99% for TY2026. Confirm the specific treatment on the current IT-511 individual income tax booklet, particularly for any OBBBA capital gains provisions, as no Georgia-specific decoupling from capital gains rules was identified in current research.

Georgia OBBBA Conformity: What Changed for TY2025 Returns

Georgia is a static IRC conformity state, meaning it conforms to the Internal Revenue Code as of a fixed date rather than automatically adopting new federal law changes. HB 1199, signed March 20, 2026, updated Georgia's conformity date to January 1, 2026, for tax years beginning on or after January 1, 2025. This means TY2025 Georgia returns use IRC as of January 1, 2026 -- which includes some, but not all, OBBBA provisions.

The result: Georgia selectively conformed to certain OBBBA provisions while explicitly decoupling from others. Understanding exactly which OBBBA deductions do and do not apply on Georgia returns is the single most compliance-critical skill for Georgia preparers in the 2026 and 2027 filing seasons.

Federal OBBBA Provisions Georgia Did NOT Adopt

The following federal deductions and changes do not apply on Georgia returns. If a client claims any of these on their federal return, you must add back the deduction when computing Georgia taxable income:

Critical Distinction: Federal vs. Georgia Tips and Overtime Treatment

This is the most frequently misunderstood area of Georgia tax law following the OBBBA. Here is the correct sequence for TY2026 returns with tipped or overtime-earning clients:

1. Federal return: deduct qualified tips under IRC Sec. 224 (no federal dollar cap); deduct qualified overtime under IRC Sec. 225 (no federal dollar cap).
2. Georgia return: Georgia did NOT adopt those federal deductions. You must add back the full federal deduction amount as Georgia income.
3. Then apply Georgia's separate state-level exemptions (HB 463): subtract up to $1,750 of overtime pay and up to $1,750 of tipped wages from Georgia taxable income. These are Georgia's own provisions, independent of the federal deductions.

Example: A server in Atlanta earns $30,000 in tips in 2026. Federal return deducts up to the full qualified amount under IRC Sec. 224. Georgia return: adds back the federal deduction, then applies Georgia's $1,750 tips exemption. Net result: $28,250 of tips remain taxable in Georgia, vs. potentially $0 taxable federally. Communicate this discrepancy to clients before they see the state balance due.

Depreciation: Dual Schedules Required for Business Clients

Georgia's ongoing decoupling from federal bonus depreciation under IRC Sec. 168(k) means that business clients require two separate depreciation schedules: one federal (applying current OBBBA bonus depreciation rules) and one Georgia (no bonus depreciation, no 168(k), pre-TCJA 163(j) business interest rules). This creates a recurring compliance burden that requires tax software capable of tracking Georgia-specific depreciation separately. Drake, ProSeries, and TaxSlayer Pro accommodate Georgia decoupling adjustments through Georgia Form 500 Schedule 1. Verify that your software handles these adjustments correctly before the filing season begins.

Georgia Retirement Income Exclusion

Georgia offers a retirement income exclusion for taxpayers who are 62 or older, or who are permanently and totally disabled regardless of age. The exclusion applies on Georgia Form 500 Schedule 1 and can significantly reduce or eliminate Georgia tax liability for retired clients. Each spouse on a Married Filing Jointly return claims the exclusion separately based on their own age and income.

Exclusion Amounts by Age

What Income Qualifies

The exclusion applies to the following types of income (up to the applicable dollar limit):

• Pension and annuity income
• Interest income
• Dividend income
• Net rental income
• Capital gains
• Royalties
• Up to $5,000 of earned income (included within the total exclusion limit)

For a married couple where both spouses are 65 or older, the combined Georgia exclusion can reach $130,000 per year. This substantially reduces or eliminates Georgia income tax liability for many retired clients. Georgia's retirement income exclusion is a primary value proposition for preparers marketing to retirees in North Georgia mountain communities, the coastal areas around Brunswick and St. Simons Island, and Atlanta-area suburbs.

Military Retirement Exclusion: Major Change Starting TY2026

HB 266, signed May 2025, fundamentally changes military retirement income treatment in Georgia starting with Tax Year 2026. Under prior law, the exclusion was age-tiered: $17,500 for retirees under 62, $35,000 for ages 62-64, and $65,000 for ages 65 and older. Beginning TY2026, all qualifying military retirees may exclude up to $65,000 of military retirement income, regardless of age.

This change is most significant for younger retirees: a 45-year-old Army retiree from Fort Stewart who previously could exclude only $17,500 now qualifies for the full $65,000 exclusion starting with their TY2026 return. At the 4.99% TY2026 rate, that represents a potential Georgia tax reduction of up to $2,370 per year compared to what the same client owed under TY2025 rules.

Georgia has a substantial military presence. Fort Stewart in Hinesville (Liberty County) is the largest Army installation east of the Mississippi. Fort Gordon in Augusta (Augusta-Richmond County) is the Army's cyber and signals intelligence hub. Robins Air Force Base in Warner Robins serves the Air Force Sustainment Center and has a large DoD civilian workforce. Moody AFB near Valdosta, Kings Bay Naval Submarine Base near St. Marys, and Dobbins Air Reserve Base in Marietta round out a military population that is geographically dispersed throughout the state. Preparers in any of these markets should communicate the TY2026 military retirement change directly to eligible clients during 2026 planning conversations -- it is a genuine financial benefit that most clients will not know about unless their preparer tells them.

Note on installation name: Fort Gordon was renamed Fort Eisenhower in 2023, then reverted to Fort Gordon by executive order in 2025. As of June 2026, the installation name is Fort Gordon.

Active-Duty Pay and SCRA/MSRRA Rules

Active-duty military pay is taxable in Georgia for Georgia residents (unlike some states that fully exempt active-duty pay). However:

• SCRA (Servicemembers Civil Relief Act): Non-Georgia-resident active-duty service members stationed in Georgia owe no Georgia income tax on their military pay. They pay taxes to their state of legal residence, not Georgia.
• MSRRA (Military Spouses Residency Relief Act): A qualifying military spouse may elect to maintain the same state of domicile as the service member, exempting their earned income from Georgia tax and requiring filing in the home state instead.
• Combat pay: Federal exclusion applies; combat pay is not subject to Georgia income tax.
• BAH and BAS: Basic Allowance for Housing and Basic Allowance for Subsistence are not includable in gross income and are not subject to Georgia tax.

Georgia E-File Mandate

Georgia's e-file mandate for paid preparers operates on two separate triggers. Both can independently require electronic filing:

Trigger 1: Series 100 Tax Credits

Under Georgia Department of Revenue Regulation 560-3-2-.26, electronic filing is mandatory when any return includes Series 100 tax credits. This applies to credits that are generated, allocated, claimed, utilized, or included in any manner on the return. Covered return types include Form 500/500X (individual), Form 501 (fiduciary), Forms 600/600S (corporate), and Form 700 (partnership).

The Georgia DOR will not allow exceptions to this requirement when Series 100 credits are involved. If a client receives a Georgia film tax credit, a HEART rural hospital credit, a low-income housing credit, or other Series 100 credits, that return must be filed electronically. There is no hardship waiver available.

Non-compliance consequence: the return is treated as unfiled, triggering failure-to-file penalties and interest regardless of whether the tax itself was paid.

Trigger 2: Federal E-File Mandate (11 Returns)

Georgia also requires electronic filing when the federal counterpart of a return is required to be filed electronically under IRC or IRS regulations. The federal specified preparer threshold is 11 or more covered returns per calendar year. A preparer who e-files 11 or more federal individual returns must also e-file the corresponding Georgia returns. This threshold applies to individual Form 500 returns.

Most professional preparers operating at any meaningful volume will be subject to the federal 11-return threshold and should plan their software and workflow accordingly from the first season.

Special Georgia Tax Planning Tools

Georgia HEART Rural Hospital Tax Credit

The Georgia HEART (Hospital Expense and Revitalization Tax Credit) program gives Georgia taxpayers a 100% state income tax credit for donations to qualified rural hospital organizations (QRHOs). The credit equals the full donation amount: a $25,000 donation generates a $25,000 Georgia income tax credit, dollar for dollar. The program is authorized under O.C.G.A. Section 48-7-29.20.

Key parameters for 2025-2026:

• Program extended through December 31, 2029 (prior sunset was December 31, 2024).
• Annual statewide cap: $100 million (increased from prior $75 million cap).
• First-half individual limit: Up to $25,000 per person (or per pass-through entity owner) during January 1 through June 30 of each year (increased from prior $10,000 limit).
• Second-half: After June 30, the individual cap is removed. Contributions are unlimited as long as the $100 million annual statewide cap has not been exhausted.
• Pre-approval required: The taxpayer must receive pre-approval from the Georgia Department of Revenue BEFORE making the donation. Credits are awarded first-come, first-served against the statewide cap. The cap fills quickly each year.
• Georgia HEART (georgiaheart.org) is the primary facilitating organization coordinating hospital participation.

Practical advisory value: a high-income Georgia client with $60,000 in state tax liability who donates $60,000 to a qualifying rural hospital organization receives a $60,000 Georgia income tax credit, eliminating their Georgia liability. The donation is also potentially deductible on the federal return (subject to charitable deduction rules and itemization). Preparers who proactively bring this credit to clients with significant Georgia tax bills can add measurable value that justifies higher fees. Track the annual cap status before advising clients on timing.

Compliance flag: the HEART credit is a substantiated planning strategy with documented legal authority (O.C.G.A. 48-7-29.20). However, preparers should confirm that the specific QRHO a client intends to donate to is on the current DOR-approved list, and that the pre-approval has been secured before the donation is made. Advising a client to donate without pre-approval can result in a disallowed credit.

Georgia Pass-Through Entity Tax (PTET) Election

Georgia offers a Pass-Through Entity Tax (PTET) election for partnerships, S corporations, and LLCs taxed as either. Under the election, the entity pays Georgia income tax directly at the entity level rather than having each owner pay individually. The entity then deducts that payment as an ordinary business expense on the federal return, bypassing the individual $10,000 SALT deduction cap.

PTET rates match the Georgia flat income tax rate:

• TY2025: 5.19%
• TY2026: 4.99%

Individual owners receive a Georgia income tax credit for their share of the entity-level tax paid, preventing double taxation at the state level. The election is voluntary and must be made annually.

Because Georgia did NOT conform to the OBBBA's federal SALT cap increase from $10,000 to $40,000, Georgia owners of pass-through businesses still face a $10,000 individual SALT deduction limit on their federal returns. The Georgia PTET election remains the primary and most valuable SALT workaround for Georgia business-owner clients even after the OBBBA. Business clients with significant Georgia income should be evaluated for PTET election every year as part of standard planning.

Georgia Film Tax Credit for Individual Investors

Georgia's film tax credit program gives production companies a 20% base credit on qualified production expenditures, increasing to 30% if the production includes a qualified Georgia promotion logo (the Peach logo). The minimum investment threshold is $500,000. These credits are transferable: production companies may sell credits to Georgia taxpayers who have Georgia income tax liability.

Individual investors typically purchase transferred credits at 87 to 92 cents per dollar of credit face value. The purchased credit reduces Georgia income tax liability dollar-for-dollar. A client who purchases $50,000 of transferred film credits for $45,000 eliminates $50,000 of Georgia income tax liability, generating an effective return on the difference.

Preparer obligations for film credit clients:

• Report purchased credits on Georgia Form IT-FC, attached to Form 500.
• Confirm the production received pre-certification from the Georgia Department of Economic Development.
• Confirm that the mandatory post-production audit has been completed and the credits issued (credits are not final until the audit closes).
• Retain documentation: the certification letter from the Georgia Department of Economic Development and the credit transfer agreement.
• Ensure the credit does not exceed the client's Georgia tax liability in the current year; verify carryforward rules for any unused portion under current DOR guidance.

Georgia is one of the top film and television production markets in the world, with Pinewood Studios Atlanta and numerous productions filming in Atlanta, Savannah, and surrounding areas. Preparers in the Atlanta, Savannah, and Macon markets serving entertainment workers (actors, directors, crew) or film investors encounter this credit regularly. It is also relevant for high-income clients outside the entertainment industry who purchase credits as a tax planning strategy.

High-Value Client Niches in Georgia

Atlanta Corporate Hub

Atlanta is home to a disproportionate concentration of Fortune 500 and major corporate headquarters: Delta Air Lines, Coca-Cola, Home Depot, UPS, Chick-fil-A, NCR Voyix, Intercontinental Hotels, Genuine Parts, and Georgia-Pacific (Koch Industries), among others. These employers generate a large and recurring market for preparers who can handle complex W-2 compensation:

• RSU (Restricted Stock Units): Vest-date market value is W-2 income; subsequent sale creates capital gains or losses. Requires cost basis tracking and multi-year planning.
• ISO and NQSO (stock options): Nonqualified options create W-2 income at exercise; incentive stock options create potential AMT exposure. Both require understanding of the specific option plan terms.
• Deferred compensation: Section 409A plans, supplemental executive retirement plans, and company-sponsored deferred compensation arrangements can create complex multi-year income recognition issues.
• Multi-state sourcing: Executives who work in multiple states or relocated from another state during the year may owe income taxes in more than one jurisdiction, requiring allocation of compensation between states.
• Delta employees: Delta's pass travel benefits are imputed income for active employees; retiree travel benefits have separate tax treatment. Delta's defined benefit pension plan and 401(k) create additional planning complexity.

Non-credentialed preparers who develop expertise in equity compensation can command fees well above the market average for standard individual returns in the Atlanta metro.

Retiree In-Migration from High-Tax States

Georgia has seen sustained in-migration from high-tax states including New York, New Jersey, Illinois, and California. Retirees relocating to Georgia bring complex first-year needs:

• Part-year returns for both the origin state and Georgia in the year of the move.
• Domicile change documentation to establish Georgia residency and terminate home-state tax obligations.
• Deferred compensation and pension income that was earned in another state but vests or pays out after the client moves to Georgia (sourcing rules vary by state).
• Former New York City residents may need New York City tax clearance beyond the standard New York part-year return.
• Remote work income: a retiree who continues part-time consulting work for a former employer in another state may have ongoing multi-state filing obligations.

Once established in Georgia, these clients become straightforward annual filers benefiting from Georgia's retirement income exclusion, no Social Security tax at the state level (Georgia does not tax Social Security benefits), and the PTET election if they retain business interests. Acquiring one high-income retiree transplant client typically means retaining that client for years.

Agriculture: Peanuts, Poultry, and Timber

Georgia's agricultural economy creates a steady niche for preparers willing to learn Schedule F and farm-specific issues:

• Peanuts: Georgia produces approximately 45-50% of all US peanut production. Peanut farmers file Schedule F with commodity income, crop insurance payments, and significant equipment depreciation.
• Contract poultry growers: Georgia is the top broiler chicken-producing state. Contract growers for Tyson, Koch/Wayne Farms, and Pilgrim's Pride earn Schedule F income from integrator payments and carry large depreciation structures on poultry houses (7-year MACRS), specialized equipment, and ventilation systems. Concentrated in the Gainesville/Hall County area and North Georgia. Litter management costs, environmental compliance expenditures, and poultry house depreciation under Georgia's separate (non-168k) rules add compliance complexity.
• Timber: Significant in South Georgia. Timber income has unique federal treatment under Section 631(a) (cutting as a sale or exchange) and 631(b) (outright sales of standing timber). State treatment should be confirmed against current Georgia DOR guidance.
• GATE program: The Georgia Agricultural Tax Exemption (GATE) program allows registered Georgia farmers to purchase agricultural production inputs (seed, fertilizer, feed, pesticides, agricultural equipment, poultry equipment, and poultry feed) exempt from Georgia sales tax. Confirm that agricultural clients are properly registered with the Georgia Department of Agriculture. GATE registration is a client advisory point, not a preparer registration.

ITIN Clients and the Hispanic Community

Georgia's Hispanic and Latino population has grown substantially, concentrated in the Atlanta metro, Hall County (Gainesville, where the poultry processing industry employs a large Spanish-speaking workforce), Whitfield County (Dalton, carpet industry), and other areas. This community includes a significant number of mixed-status households who file using Individual Taxpayer Identification Numbers (ITINs).

• Georgia accepts ITINs for state return filing on Form 500. ITIN filers follow the same Georgia filing rules as SSN filers.
• ITIN filers are not eligible for the federal Earned Income Tax Credit. Georgia has no state-level EITC, so this federal ineligibility has no Georgia analog impact.
• ITIN filers may claim the Child Tax Credit (up to $1,400 refundable ACTC portion) for qualifying children who have Social Security numbers.
• ITINs that have not been used on a federal return for three consecutive years expire and must be renewed. Clients who have not filed recently may need ITIN renewal assistance before their return can be processed.
• Preparers who want to assist clients with ITIN applications or renewals can become IRS Certified Acceptance Agents (CAAs). The IRS maintains a public directory of Georgia acceptance agents. CAA status is a genuine differentiator in the Hall County and Whitfield County markets.

Bilingual preparers with ITIN proficiency in Gainesville and Dalton serve a strong local referral network. VITA sites (including Community Assistance Center locations in Atlanta) serve ITIN filers at no charge, so paid ITIN-specialist preparers compete primarily on quality, language access, and return complexity.

Starting a Tax Preparation Business in Georgia

Sales Tax: Tax Preparation Services Are Exempt

Tax preparation services are NOT subject to Georgia sales tax. Georgia follows a service-exemption default: most services are exempt from sales and use tax unless specifically enumerated as taxable under O.C.G.A. Title 48, Chapter 8. Professional services including accounting and tax preparation are not on the enumerated taxable services list. A flat-fee invoice for tax preparation is not subject to Georgia sales tax.

Georgia's state sales tax rate is 4%. Combined with local rates, the Atlanta metro combined rate is approximately 8.9% (varies by county and municipality). Preparers who sell tangible goods alongside services (printed forms, branded document folders, software products) should separately identify and tax the tangible goods components if they are priced and invoiced separately. The service portion of a mixed transaction remains exempt.

Georgia LLC Formation Costs

Georgia LLCs are registered through the Georgia Secretary of State (sos.ga.gov):

• Articles of Organization filing fee: $100 online, plus a mandatory $5 online service charge = $105 total for online filing. Paper filing is $100 with no online service charge.
• Annual Registration fee: $50 per year (due by April 1 each year). Georgia does not impose a franchise tax on LLCs.
• Expedited processing: Same-day processing costs an additional $100; one-hour processing costs an additional $250.
• Name Reservation (optional): $25, valid for 30 days.
• Registered Agent: Required. Professional registered agent services typically cost $125 to $299 per year.

Minimum first-year cost for a solo preparer LLC (online filing, no expedite, using a professional registered agent): approximately $155 to $205 including Articles, Annual Registration, and registered agent. The low formation cost and modest annual renewal make Georgia a straightforward state for new preparer business formation.

Tax preparers operating as sole proprietors with no separate business entity still need a PTIN and EFIN but have no state business registration requirement. Many Georgia preparers operate successfully as sole proprietors in their first season before forming an LLC. The LLC adds liability separation but does not change the state licensing picture (which remains: none required).

Local Business Licenses

Georgia does not impose a statewide business license. However, counties and municipalities may require local occupation taxes or business licenses independently. Requirements, fees, and thresholds vary by jurisdiction. Contact your specific county and city government to confirm local requirements before opening for business. Most jurisdictions base fees on estimated gross revenue and business classification.

Georgia Tax Forms Reference for Preparers

All current Georgia tax forms and the IT-511 instruction booklet are available at dor.georgia.gov. The IT-511 is the authoritative source for current-year rates, deductions, exemptions, and adjustment schedules. Verify parameters against the current IT-511 at the start of each filing season.

Frequently Asked Questions