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Georgia Form 900(Rev. 05/23/19)
Georgia Financial Institutions
Business Occupation Tax Return
                                                                                                                                             Address Change
T ax    _____________           (Calendar Year of Gross Receipts -The date must be same as the Form PT-440.)                                 Name Change            Year
A. Federal Employer ID Number   Name                (Type or Print Exact Corporate Name)                                            Form Type
                                                                                                                                    Original ( ) Amended ( )
B. Date of Incorporation        BusinessAddress                                                                                     Form of Incorporation
                                                                                                                                    Federal ( ) State ( ) Mutual ( )
C. Incorporated Under Laws of What State City/Town        Co u  n ty                     State Zip Code                              Accounting Method
                                                                                                                                    Cash ( ) Accrual( )

D. DateAdmitted to Georgia      Location of Records forAudit (City)                                                            State          NAICS Code 

Schedule 1 - Computation of Gross Receipts (Banks and Mutual Financial Institutions):
1.Gross Receipts (See Instructions) ............................................................................... 1.
2.Additions (Line 4, Schedule 5, Page 2) ....................................................................... 2.
3.Total (Line 1 plus Line 2).............................................................................................. 3.
4.Exclusions (Line 4, Schedule 6, Page 2) ..................................................................... 4.
5.Balance (Line 3 less Line 4)......................................................................................... 5.
6.Deductions (Line 7, Schedule 7, Page 2) .................................................................... 6.
7.Balance (Line 5 less Line 6)......................................................................................... 7.
8.Adjusted Gross Receipts (Line 3, Schedule 8, Page 2) .............................................. 8.

Schedule 2 - Calculation of State Occupation Tax
1. Adjusted Gross Receipts (Line 8, Schedule 1) .......................................................... 1.
2. Occupation Tax Rate .................................................................................................... 2.                           x .0025
3. Occupation Tax Due ..................................................................................................... 3.

Schedule 3 - Amount Paid With Return
1.Occupation Tax (Line 3, Schedule 2) ........................................................................... 1.
2.Interest Due (See Instructions) .................................................................................... 2.
3.Balance of Tax& Interest Due with Return .................................................................. .3.

Schedule 4 - Amount of Credit to be Claimed on Corporate Tax Return
1.Occupation Tax (Line 1, Schedule 3 Above) ................................................................ 1.
2. Business License Taxes Paid, Copy of Form(s) PT440 Must Be Attached to this Return 2.
3.Total Credit to be Claimed Against Corporate Income Tax.......................................... 3.
DECLARATION: I/Wedeclare, under penalties of perjury that I/we have examined this return (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 taxpayer, this declaration is based on all 
information of which the preparer has knowledge.  Georgia Public 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 Georgia.
_____________________________                                                            _____________________________
Signature of Officer                                                                     Signature of Individual or Firm Preparing Return
_____________________________                                                            _____________________________
Title                           Date                                                     Preparing Firm’s Name
_____________________________                                                            _____________________________
Telephone Number                                                                         Identification or Social Security Number
                              MAKE CHECK PAYABLE TO TAXPAYER SERVICES DIVISION AND MAIL TO:
                                                    GEORGIA DEPARTMENT OF REVENUE
                              PROCESSING CENTER, P O  BOX 740320, ATLANTA, GEORGIA 30374-0320
      THIS RETURN IS DUE ON MARCH 1ST OF THE YEAR FOLLOWING THE CALENDAR YEAR IN WHICH
                                                    GROSS RECEIPTS ARE COMPLETED

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Georgia Form 900                                                                                                                      Page 2

  Schedule  5  - Additions   to  Gross Receipts
  1.  Net Income from Service Corporations or Subsidiaries (Applicable t o Mutual Corporations Only) 1.

2. Profit from Sale of Assets (if not already included in Line 1, Schedule 1, Page 1) .......... 2.

3. Other Receipts________________________________________________________ 3.

4. Total Additions (Enter on Line 2, Schedule 1, Page 1)..................................................... 4.

Schedule 6 - Exclusions from Gross Receipts (if included in Line 1, Schedule 1, Page 1)

1. Interest on U.S. Government and Agency Obligations .................................................... 1.

2. Interest on Georgia State, County, Municipality and other Political Subdivision
Obligations ....................................................................................................................... 2.

3. Income Derived from Operation of a Domestic International Banking Facility or from
Transactions with Persons Residing Outside of the United States (*) ............................. 3.

4. Total Exclusions (Enter on Line 4, Schedule 1, Page 1)................................................... 4.
Schedule 7 - Deductions from Gross Receipts
1. Total Interest Paid on Deposits (*) ........  1.

2. Total Interest Paid on Other Liabilities (*) 2.

3. TOTAL (Line 1 plus Line 2) ................... 3.
4. LESS (Adjustments in Amounts on Line
1 and Line 2) ....................................... . 4.
5. BALANCE (Line 3 less Line 4)............................................................................................... 5.
6. Operating Costs Associated with Buildings Housing Financial Institutions Operations (not to
exceed Rental Income derived from such Buildings) (Applicable to Mutual Corporations Only)...        6.
7. Total Deductions (Enter on Line 6, Schedule 1, Page 1) ........................................................ 7.
(*) Deductions on Line 1 and Line 2, Schedule 7, must be reduced in the same proportion as the item in
                 Schedule 6, indicated by (*) bear to the amount shown on Line 3, Schedule 1, Page 1.
                                                                                                                                      c. Georgia Factor
Schedule 8 - Apportionment of Gross Receipts                                                                                          (Col. a / Col. b)
                 a. Within Georgia                              b. Everywhere                                                         Compute to Six Decimals

GROSS RECEIPTS
1. Balance (Line 7, Schedule 1, Page 1) ............................................................................ 1.

2. Georgia Gross Receipts Factor (c. above) ..................................................................... 2.

3. Gross Receipts apportioned to Georgia (Line 2 x Line 1) (Enter in Line 8, Schedule 1, Page 1)     3.

Effective for tax years due on or after March 1, 1997, Georgia Code Section 48-6-95(b)(1) provides that Georgia gross
receipts for a financial institution conducting business both within and outside the State be determined using the
apportionment factor prescribed under Georgia Code Section 48-7-31(d)(2)(A).
Georgia Code Section 48-7-31(d)(2)(A) states, in part, that the gross receipts factor is a fraction, the numerator of which
is the total gross receipts from business within this State during the tax period and the denominator of which is the total gross
receipts from business done everywhere for the tax period.
The gross receipts within Georgia and Everywhere should be calculated in the same manner as the gross receipts
calculation used on the Georgia Corporate Income Tax Return (Form 600 or 600S).

                                               PPrintPr ri in nt t   CClearCl le ea ar r 
FORM 900                                                                                           Page 3 
STATE OCCUPATION TAX 
GENERAL INSTRUCTIONS 

                         INTRODUCTION                                         COMPUTATION OF GROSS RECEIPTS 
The  1983  session  of  the  Georgia  General  Assembly              As provided under Subsection (b) of Section 48-6-95 of 
passed  legislation,  House  Bill  440,  which  provided  for  a     the Georgia Public Revenue Code, banks and mutual 
revision  of  the  taxation  of  banks  and  mutual  financial       financial institutions must include the following items in 
institutions.                                                        their gross receipts and make  applicable adjustments 
                                                                     for the Additions, Exclusions and Deductions listed. 
Effective  January  1,  1984,  banks  and  mutual  financial 
institutions  are  subject  to  a  special  state  occupation  tax,  BANKS: 
corporate  income  tax  and  net  worth  tax.  The  corporate        (A) Interest and fees on loans less any interest collected
income  tax  and  net  worth  tax  must  be  computed  on  the       on those portions of loans sold and serviced for others;
corporate tax return, Form 600 or Form 600S,  on  the  same          (B) Interest on balances with other depository financial
basis  as  other  regular corporations.  However, a  special  tax    institutions;  (C)  Interest  on  federal  or  correspondent
credit  will  be  allowed  against  the  corporate  income  tax      funds sold and securities purchased under agreement
liability.                                                           to resell; (D) Interest on other bonds, notes, and deben- 
Form  900  is  correlative  in  some  respects  with  the  local     tures;  (E) Dividends  on  stock;  (F) Income from  direct
return,  Form  PT440,  which  is  filed  with  the  counties  and    lease financing; (G) Income from fiduciary activities; (H)
cities  enacting  an  ordinance  to  impose  the  new  business      Service charges on deposit accounts;  (I)
license tax.                                                         Other  service charges,  commissions and fees;  and
                                                                     (J) Other income.
              FILING REQUIREMENTS 
All  financial  institutions  that  conduct  business  or  own       MUTUAL FINANCIAL INSTITUTIONS: 
property  in  the  State  of  Georgia  are  required  to  file  a    (A) Interest on mortgage loans less any interest collected
Georgia  Financial  Institutions  Business  Occupation  Tax          on those portions of loans sold and serviced for others;
Return, Form 900.                                                    (B) Interest on mortgages, participations, or mortgage- 
              WHEN AND WHERE TO FILE                                 backed  securities;  (C)  Interest  on  real  estate  sold  on
                                                                     contract; (D) Discounts on mortgage loans purchased;
The  return  is  due  on  March  1  of  the  year  following  the 
                                                                     (E) Interest on other loans; (F) Interest and dividends
calendar  year  in  which  gross  receipts  are  computed.  In  the 
                                                                     on investments and deposits; (G) Loan fees; (H) Loan
“Tax  Year”  box  at  the  top  of  page  1,  please  enter  the 
                                                                     servicing  fees;  (I)  Other  fees  and  charges;  (J)  Gross
calendar  year  when  the  gross  receipts  were  received. 
                                                                     income from real estate owned operations; (K) Net in- 
Interest  accruing  for  months  beginning  before  July  1, 
                                                                     come from office building operations; (L) Gross income
2016  accrues  at  the  rate  of  12  percent  annually. Interest 
                                                                     from  real  estate  held  for  investment;  (M)  Net  income
that  accrues  for  months  beginning  on  or  after  July  1,  2016 
                                                                     from service corporations and subsidiaries; (N) Miscel- 
accrues  at  an  annual  rate  equal  to  the  Federal  Reserve 
                                                                     laneous operating income; (O) Profit on sale of real es- 
prime  rate  plus  3  percent.  The  interest  rate  will  be 
reviewed  and  may  be  adjusted  in  January  of  each              tate owned operations, investment securities, loans and
                                                                     other  assets  and  (P)  Miscellaneous  non-operating
subsequent  calendar  year  based  on  the  Federal  Reserve 
Rate.                                                                income.
                                                                     ADDITIONS: 
Mail returns to:  Georgia Department of Revenue 
              P.O. Box 740320                                        1. Net income from service corporations and subsid- 
                                                                     iaries (applicable to Mutual corporations only).
               Atlanta, GA 30374-0320                                2. Profit from sale of assets.
                                                                     Enter above items in Schedule 5, Page 2, Form 900.
  RELATION TO MUNICIPAL AND/OR COUNTY BUSINESS 
               LICENSE TAX RETURNS                                   EXCLUSIONS: 
The  Business  Occupation  Tax Return,  Form 900,  is used           1. Interest on U. S. Government and agency obliga- 
in conjunction with filing of the Business License Tax Return,       tions.
Form PT440. The amount of adjusted gross receipts shown              2. Interest on Georgia State, County, Municipality and
on Line 8, Schedule 1, Form 900, should be entered on Line           other political subdivision  obligations.
A, Schedule 1 or Line A, Schedule  2 of Form PT440.  Total           3. Gross income derived from operations of a Domes- 
Business  License taxes shown  on  Form PT440  must be               tic International Banking Facility or from transactions
entered  on Line 2, Schedule  4, Form 900,  to become                with  persons  residing  outside  of  the  United  States.
available  as a tax credit  against  the Georgia  corporate          Enter above items in Schedule 6, Page 2, Form 900.
income tax liability.  A copy  of return, Form PT440,   must 
be  attached  to the  Occupation  Tax return, Form 900. 

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                                                                                                                          Page 4

DEDUCTIONS:
1. Tot  al int  erest p aid   on deposits.                                Effecti  ve f  or ta x  years  beginning  on   or aft  er Januar y  1,   2001,
2. Tot al i  nterest p aid  on   other liabilities.                       i  f   a deposit  ory fi  nancial instituti on   has elect  ed Subchapt  er ‘  S’
3.     Operating cost s  associated  with  building  housing f  inancial  stat  us t he  credit  may   be p  assed t hrough  on  a   pro rat a   basis t  o
   i  nstitutions  operations  not t o   exceed rent al i ncome   derived   t  he institution’  s shareholders.
   f  rom  such  building  (applicable t o  mutual   corporations only).
I  tems  1  and  2  must  be reduced by the proportion that Item 3 un-      I  f t he  amount   of t he   pro rat a  credit  exceeds   a shareholder’  s
der above Exclusions (relating to a Domestic International                individ  ual incom  e ta  x liability  , t he  amount  of  any  unused   credit
Banking Facility) bears to the gross receipt s, i ncluding  above           may  be  credited  over  a  period   of f ive   years  f rom  t he t ax   year
  additions,  as calculat ed bef ore  making any  deductions  or exclu-   i  n   which t he  unused  credit  arose.  No  such  credit  shall   be
  sions l isted  above.  Enter t he  deductions and t he  amount  of ad-      allowed  t he taxp ayer  against   prior years’ t  ax liability.
just ment i n Sc hedule  7, P age  2, F orm 900, t o  arrive  at t he  net
                                                                          Ent er  on  Line   1, S chedule   4, F orm   900, t he  amount   of ta  x
  amount deductible.                                                      shown  on  Line   1, S chedule   3, F orm   900. Al  so ent er  on  Line   2,

   GEORGIA GROSS RECEIPTS                                                 S chedule   4, F orm   900, t he  amount   of B usiness   License t  axes
                                                                          pai  d b  y bank  s and mutual financial institution  s o  n For  m PT44  0
Effective March 29, 1996 and applicable to all returns due on or            t  o t he  county   and/or municipality.
after March 1, 1997, Georgia Code Section 48-6-95(b)(1) pro-
vides that Georgia gross receipts for a financial institution con-        I f  you  are   required t  o fi le   more t han   one retur  n f or   Business
ducting business both within and outside the State be determined          Licens  e taxes  , For  m PT440  , ente  r o  n Lin  e 2,  Schedul  e 4  , For  m
using the apportionment factor prescribed under Georgia Code                  900,  t he tot al  of  Business   License t axes  shown  on  all   Forms
Section 48-7-31(d)(2)(A).                                                 PT440.
                                                                          T he  amount  shown  on  Line   3, S chedule   4, F orm   900, repre-
Georgia Code Section 48-7-31(d)(2)(A) states, in part, that the           sent  s  t he tot al  amount   of t ax  credit   available  f or  t ransfer  t o  t he
gross receipts factor is a fraction, the numerator of which is the        Corporat  e Incom  e Ta  x Return  , For  m 600  , t  o b  e applie  d agains  t
total gross receipts from business done within this State during 
                                                                          th  e corporat  e incom  e ta  x liability  . Copie  s o  f For  m PT440 MUS  T
the tax period and the denominator of which is the total gross                be att  ached t  o F  orm 900.
receipts from business done everywhere for the tax period. Gross 
receipts are in this State if the receipts are derived from custom-         NOTICE:   This t ax   credit i s   NOT   allowable   against  t he corpo-
ers within this State or if the receipts are otherwise attributable to      rate  net   worth t ax   which i s   a sep  arate t ax,  computed   on  t he
this State’s marketplace.                                                     corporate i  ncome t  ax return.
Using Schedule 8, Page 2, determine the Georgia gross receipts                    ST  OCK ASSOCIATIONS
factor by dividing the gross receipts within Georgia by the gross           Mutual   Financial I nstitutions  which   have capit al  stock  will   be
receipts everywhere. Multiply the balance of gross receipts (Line         treat ed  as  a   bank f  or Stat  e Occupati  on t  ax purposes.
1, Schedule 8, Page 2) by the Georgia gross receipts factor. En-
ter the amount of gross receipts attributable to Georgia in Line 3,                   ACCOUNTING METHOD
Schedule 8, Page 2 and in Line 8, Schedule 1, Page 1.
                                                                          T  he electi on  of  cash  or accrual   method  f or comput ation   of
           COMPUTATION OF TAX                                                 gross receipt s  will  be  permitted   with f iling   of  t he f irst   return.
                                                                          S  ubsequent ret urns  must   be fi led  on  same  basis   as elect  ed
The State Occupation tax is 0.25% of the adjusted gross receipts          wit  h t  he fi  rst ret urn,  unless   permission t o  change   accounting
shown on Line 1, Schedule 2, Page 1, Form 900. The amount of                  method i s  granted   by  t he Commissioner.
tax must be entered in Line 3, Schedule 2, on Line 1, Schedule 
3, and  on Line 1, Schedule 4.
                                                                                  AMEND  ED RETURNS
                     TAX CREDITS
                                                                          G eorgia  has  no   special f  orm f  or t  he fi ling  of  an   amended re-
Municipal and County Business License taxes and State Occu-
                                                                          t  urn. F orm   900, wit  h att  ached explanati  on, s hould  be   used
pation taxes will be allowed as a dollar for dollar tax credit against 
                                                                          and the checkbox “AMENDED  ” should be checked  . Attach 
the State income tax liability of the depository financial institution 
                                                                          che  ck to cover any additio  nal tax plus intere  st a  t 12 perc  ent
for  the  calendar  or  fiscal  tax  year  during  which  the  taxes  are 
                                                                          per year.  I f  you   are due ref und,   no furt her   correspondence
paid; not the calendar year in which the gross reciepts were re-
                                                                          will be necessary ,  as  your  return  will  be   processed for a 
cieved.  If  the  tax  credit  exceeds  the  income  tax  liability  of 
                                                                            refund   of any overp ayment   of taxes.
such institution for any year, the amount of any unused credit 
may be credited over a period of five years from the tax year in                  INQUIRIES
which the unused credit arose.
                                                                              For f orms  or   additional i nformation  on  Georgia   Financial Insti-
Effective for tax years beginning on or after January 1, 1996, if         tuti  ons B  usiness Occupati  on T  ax Ret  urn, F orm   900, cont  act
the assets of an institution are acquired by another institution in       t  he Corporat  e Operati ons  Unit   at 1-877-423-6711.
a transaction described in Section 381 (a) of the Internal Rev-
enue Code of 1986, the acquiring institution can use any unused           I nquiries   about F  orm PT 440  should  be   directed t  o t  he count  y
credit of the distributor or transferor institution.                          and/or municip  ality i  mposing  t he l ocal   business tax.