How Can I convert a S corp into a LLC, in the state of Georgia? Thanks!

[rjs]

You do it by going to a lawyer in Georgia who specializes in setting up small business organizations, and explaining to the lawyer what you are trying to accomplish. While the change will affect how you file the taxes for the business, how to go about making the change is not a tax question, and there are other considerations besides taxes.

[Critter-3]

Why do you want to do that ?   The LLC is a state desination only and the S-Corp is already a separate federal entity which is better then the state LLC designation.  Your business already has INC at the end of it's name so why do you want to backtrack to an LLC ?   That would be like going back to a bicycle when you have a car. 

[Rick19744]

You need to make an appointment with a tax professional who can explain the income tax consequences of making this change.

While this may be fairly simple from a state legal perspective, you need to understand the federal income tax consequences, as generally this will require a liquidation of the S corporation; which is where the tax consequences come into play.

Get some professional advice before you make any decision; business goals, fringe benefits, wage impact, etc.