If you are mailing a Georgia individual income tax return, send Form 500 to one of two P.O. boxes in Atlanta depending on the bottom line of your return. Use P.O. Box 740392, Atlanta, GA 30374-0392 if you are due a refund or owe nothing. Use P.O. Box 740399, Atlanta, GA 30374-0399 if you are enclosing a payment. Check the final line of your completed return before you address the envelope, because sending it to the wrong box can delay processing.1Georgia Department of Revenue. Mailing Address – Individual/Fiduciary Income Tax
The Two Form 500 Addresses
All Georgia individual filers use Form 500. The Department of Revenue routes paper returns to different processing units based on whether a payment is attached, which is why there are two separate addresses.
- Refund or zero balance: Georgia Department of Revenue, P.O. Box 740392, Atlanta, GA 30374-0392
- Payment enclosed: Georgia Department of Revenue, P.O. Box 740399, Atlanta, GA 30374-0399
If the last line of your Form 500 shows an amount the state owes you, or shows zero, use the refund address. If it shows an amount you owe, use the payment address and include your check or money order.1Georgia Department of Revenue. Mailing Address – Individual/Fiduciary Income Tax
Addresses for Amended Returns and Estimated Payments
Two other individual income tax filings go to their own P.O. boxes:
- Amended return (Form 500X): Georgia Department of Revenue, P.O. Box 740318, Atlanta, GA 30374-0318
- Estimated tax payment (Form 500-ES): Georgia Department of Revenue, P.O. Box 740319, Atlanta, GA 30374-0319
These addresses can be updated from time to time, so confirm them on the Department of Revenue’s mailing address page if you are filing outside the regular season.1Georgia Department of Revenue. Mailing Address – Individual/Fiduciary Income Tax
What Goes in the Envelope
Mail all five pages of Form 500 along with any schedules and supporting documents. Do not staple the pages of the return together.
If you owe a balance, include Georgia Payment Voucher 525-TV with your check or money order. Staple the payment to the voucher, not to the return, and place the voucher and payment on top of Form 500. Make the check or money order payable to “Georgia Department of Revenue” and write your Social Security number on the front of the payment. Put your return address in the upper-left corner of the envelope so the postal service can send it back if there is a delivery problem.
Deadline and Postmark
Georgia individual income tax returns for the 2025 tax year must be postmarked or received by April 15, 2026.2Georgia Department of Revenue. Tax Due Dates A USPS postmark on or before that date counts as timely even if the envelope arrives in Atlanta a few days later. Certified mail with a return receipt gives you a dated record of the mailing, which is useful if the Department of Revenue later questions whether you filed on time.
Two Things That Change Whether You Can Mail At All
Form 500EZ, the short-form return some filers used in prior years, was discontinued for tax years beginning on or after January 1, 2025. Every individual filer now uses Form 500, and a mailed 500EZ for 2025 or later will not be accepted.3Georgia Department of Revenue. 500-EZ Individual Income Tax Return
Electronic filing is also mandatory, not optional, for any return that generates, allocates, or claims a series 100 tax credit. Georgia Regulation 560-3-2-.26 requires those returns to be e-filed, and the Department of Revenue does not grant exceptions. If your return involves a series 100 credit, do not mail it.4Georgia Department of Revenue. Electronic Mandate Requirements for Filing Income Tax Returns
For every other individual return, e-filing through IRS-approved tax software or an authorized preparer is available and generally processes faster than paper, but mailing to the addresses above remains a valid option.5Georgia Department of Revenue. Individual Electronic Filing – FAQ