Georgia Form 500 is the state’s individual income tax return. If you lived in Georgia during 2025 or earned money from a Georgia source, this is the form you use to report your income, apply Georgia’s flat tax rate, and either pay what you owe or claim a refund. The 2025 return is due April 15, 2026, and the tax rate for the year is 5.09%.
What Form 500 Does
Form 500 is the state-level counterpart to the federal Form 1040. You start with your federal adjusted gross income, subtract Georgia’s personal exemptions and any state-specific adjustments, apply the flat 5.09% rate to what’s left, and then compare that figure to the Georgia tax already withheld from your paychecks or paid in quarterly installments. Overpaid? You get a refund. Underpaid? The form shows exactly what you still owe.
You cannot complete Form 500 without first finishing your federal return, because your federal AGI is the starting number and your filing status on the state return has to match the one you used federally.
Who Has to File
If you’re a Georgia resident and you have to file a federal return, you generally have to file Form 500. The same is true for non-residents with Georgia-source income.1Department of Revenue. Residency Filing Requirements
Residency controls how much of your income Georgia can tax:
- Full-year residents owe tax on all income, no matter where it was earned, as long as they kept a Georgia home for the full calendar year.
- Part-year residents split their income based on the dates they lived in Georgia. Income earned while a resident is taxable here; income earned before arrival or after departure generally is not.
- Non-residents owe Georgia tax only on income tied to work performed in the state, property located here, or business conducted within Georgia.
One narrow exception for non-residents: if your only Georgia activity was wage employment and your Georgia wages were less than the lesser of 5% of your total wages or $5,000, you don’t have to file.1Department of Revenue. Residency Filing Requirements
Even when you aren’t required to file, it’s often worth doing. If an employer withheld Georgia tax from your pay, filing Form 500 is the only way to get that money back.
The 2026 Flat Rate and Personal Exemptions
Georgia replaced its old graduated brackets with a single flat rate. For tax year 2026, the rate is 5.09%, down from 5.19% the year before.2Justia Law. Georgia Code 48-7-20 – Individual Tax Rates Every dollar of Georgia taxable net income is taxed at the same rate.
Georgia also eliminated its standard deduction starting in tax year 2024 and raised personal exemptions to replace it. The 2026 exemptions are:3Georgia House of Representatives. Summary of Georgia State Income Tax Changes From 2018 Through 2030
- Single filers: $12,000
- Head of household: $12,000
- Married filing jointly: $20,000
Each dependent adds another $4,000. These amounts come straight off your federal AGI when you figure your Georgia taxable net income, so they reduce your tax dollar-for-dollar at 5.09%. If you haven’t filed in a few years, don’t go looking for the old $3,000 personal exemption or the standard deduction line. They’re gone.
What to Gather Before You Start
Pull these together before you open the form:
- Your completed federal return, since Georgia pulls your federal AGI directly from it.
- W-2s from every employer, which show your wages and the Georgia tax already withheld.
- 1099 forms covering interest, dividends, freelance work, retirement distributions, and other non-wage income.
- Social Security numbers for you, your spouse if filing jointly, and every dependent.
How to File
The Georgia Department of Revenue doesn’t let you e-file Form 500 directly through its own website or the Georgia Tax Center.4Department of Revenue. Individual Electronic Filing FAQ To file electronically, use approved tax preparation software or a tax professional who e-files. Most major software products handle Georgia returns, and e-filed refunds come back faster than paper.
If you file by mail, print your completed Form 500 and send it to the address in the instruction booklet. The address depends on whether you owe or are getting a refund, so check before you seal the envelope. If you’re paying by check or money order, include Form 525-TV, Georgia’s individual payment voucher.5Department of Revenue. 525-TV Individual and Fiduciary Payment Voucher Credit card payments on original returns go through the Georgia Tax Center and carry a 2.31% convenience fee.6Department of Revenue. How Do I Make a Tax Payment
Keep a copy of everything you send and any confirmation number you receive. Those records are what protect you if the Department questions your return later.
Deadline and Extensions
The 2025 Georgia return is due April 15, 2026.7Department of Revenue. Tax Due Dates You can get an automatic six-month extension two ways: file a federal extension with IRS Form 4868, which also extends your Georgia deadline, or file Georgia Form IT-303 directly.8Department of Revenue. Requesting an Extension When you eventually file your Georgia return under a federal extension, attach a copy of Form 4868 or your IRS confirmation.
An extension to file is not an extension to pay. If you owe, you still have to send the money by April 15 or penalties and interest start accruing. Submit your estimated payment with Form IT-560 by the original due date, then file the completed return by the extended deadline.
If You File Late or Pay Late
Georgia charges two separate penalties:
- Late filing: 5% of the unpaid tax for each month or partial month the return is overdue.
- Late payment: 0.5% of the unpaid tax for each month or partial month the balance is outstanding.
Combined, the two penalties can’t exceed 25% of the tax due on the original return date, and interest runs on top of them.9Department of Revenue. Penalty and Interest Rates The filing penalty is ten times the payment penalty, which is why filing something on time matters even when you can’t pay the whole balance. On a $2,000 balance three months late with no payment, the penalties alone come to roughly $330 before interest.
If You Can’t Pay in Full
The Department of Revenue allows installment agreements. You can propose your own monthly amount, due date, and number of payments, up to 60 months, with a $25 minimum monthly payment.10Department of Revenue. Payment Plans Apply online through the Georgia Tax Center or by mailing Form GA-9465.
The Department won’t approve a plan if you’re in bankruptcy, you have a pending offer in compromise, or you haven’t filed all required state returns for the past five years.10Department of Revenue. Payment Plans That last one catches people off guard: skipped a prior year? Get current on every return before the state will talk about a schedule. Modifying an approved plan later costs a $50 administrative fee.
Checking on Your Refund
Give it two to three weeks before you start checking. The Department’s online “Check My Refund Status” tool asks for your Social Security number and expected refund amount.11Department of Revenue. Check My Refund Status There’s also an automated phone line at 877-423-6711 (option 3 twice). If the status hasn’t moved after six weeks, call that number and ask for a representative. A free Georgia Tax Center account can push you a notification when the refund is issued, so you aren’t checking a webpage every morning.