4 Employee Withholding​​ Form (4) is to be completed and submitted to your employer in order to have tax withheld from your wages. 600 Corporation Tax Return Complete Online.Complete, save and print the form online using your browser. Non-resident enterprises earning income from Georgian sources, other than through a PE, are subject to WHT at the following rates. C corporations must file Form 600, "Corporation Tax Return," and S corps must file Form 600S, "Corporation Tax Return. Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends. A partnership, Subchapter "S" corporation, or limited liability company shall not be required to deduct and withhold tax for a nonresident member. Payments made to a loanout company or 1099 labor require Georgia income tax withholding and reporting at the Georgia Tax Center.