State Taxpayer Identification Number
To qualify for a GATE certificate, you must provide a taxpayer ID number. This information will be submitted to the Georgia Department of Revenue for verification.
You must use the taxpayer ID number that you use when filing your farming revenue.
Please check with your tax preparer if you are not sure of the correct number to use.
If you file Georgia tax returns use, as appropriate, your:
- Georgia sales and use tax number (see the Georgia Department of Revenue site for more information)
- Georgia individual income tax number (your Social Security Number)
- Georgia corporate income tax number (your Federal Employer Identification Number - FEIN or EIN)
If are out-of-state and not required to file Georgia tax returns use, as appropriate, your:
- Federal Employer Identification Number (FEIN or EIN)
- Social Security Number (SSN)
Effective May 3, 2018, GATE card applicants are required by O.C.G.A. § 48-8-3.3(d)(2) to provide to the Georgia Department of Agriculture a valid state taxpayer identification number. For out-of-state GATE applicants that are not required to file any Georgia tax returns, "a state taxpayer identification number" means, for purposes of this Rule only, a social security number or a federal employer identification number (FEIN or EIN). For all other applicants, "a state taxpayer identification number" means, for purposes of this Rule only, the applicant's Georgia sales and use tax account number, Georgia individual income tax account number (social security number), or Georgia corporate income tax account number (federal employer identification number).
Applicants must file one or more of the following tax forms to be eligible for a GATE certificate:
- IRS Schedule F - Profit or Loss From Farming
- IRS Form 4835 - Farm Rental Income and Expenses
- IRS Schedule E - Supplemental Income and Loss
- IRS Form 4797 - Sales of Business Property
- IRS Form 1065 - U.S. Return of Partnership Income
- IRS Form 1120 - U.S. Corporation Income Tax Return
- IRS Form 1120S - U.S. Income Tax Return for an S Corporation
If an applicant does not file any of the forms provided for in paragraph (9) but claims eligibility for the exemption certificate pursuant to the criteria specified in paragraph (3) of this Rule, the applicant shall provide to the Commissioner any documentation, tax returns, forms, or sales receipts required by the Commissioner, and the Commissioner of Revenue, in his or her discretion, shall determine if the applicant has met such eligibility requirements in determining whether to issue or deny the issuance of the certificate.