500-ES: Individual and Fiduciary Estimated Tax Payment Voucher (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form 500-ES is an estimated income tax payment voucher for individuals and fiduciaries. It records the taxpayer’s identifying information, tax year, quarter, due date, and amount paid.
Who files this form
Individuals and fiduciaries subject to Georgia income tax must file estimated tax if they reasonably expect their gross income for the year to exceed the total of:
- Applicable exemptions;
- Estimated deductions; and
- $1,000 of income not subject to withholding.
Estimated tax is not required if an employer and employee agree to additional withholding that covers the income that would otherwise require estimated tax payments.
Individuals who receive at least two-thirds of their total gross income from farming or fishing may follow the regular rules or use the special return-and-payment deadline described below.
An estate or a testamentary trust defined in IRC Section 6654(l)(2)(B) does not have to pay estimated tax for a taxable year ending before the date two years after the decedent’s death.
When it's due
For tax year 2025, estimated tax may be paid in full with the first required installment or in equal installments due:
- April 15, 2025;
- June 15, 2025;
- September 15, 2025; and
- January 15, 2026.
If a due date falls on a weekend or holiday, payment is due on the next day that is not a weekend or holiday. Fiscal-year filers must adjust the dates accordingly.
For taxpayers other than farmers or fishermen, the first filing is generally due April 15 of the taxable year. If the requirements are first met later during tax year 2025:
- On or after April 1 but before June 1: file by June 15, 2025.
- On or after June 1 but before September 1: file by September 15, 2025.
- On or after September 1: file by January 15, 2026.
Under the special farming or fishing rule in this tax year 2025 form, qualifying individuals may instead file their return and pay the full tax due by March 1.
What you'll need
Use the Georgia Tax Booklet’s schedule and tax rate to calculate your estimated tax.
Have the information requested on the worksheet and voucher ready:
- Individual or fiduciary name and mailing address;
- Taxpayer’s Social Security number or fiduciary FEIN, and spouse’s Social Security number;
- Return type and any address change;
- Tax year, calendar year or fiscal-year ending, quarter, and due date; and
- Amount paid.
For a mailed payment, send the completed payment voucher and your check or money order. Keep the instructions and worksheet with your records.
How to file
- Calculate your estimated tax using the schedule in the Tax Booklet. The form says line 15 of that schedule is your estimated tax for the year. Divide it by the number of quarters of liability to calculate the quarterly payment.
- Complete the worksheet to create the payment voucher. Enter your name, address, required tax details, and payment amount.
- Click “Print,” then cut the voucher along the dotted line.
- Make your check or money order payable to Georgia Department of Revenue.
- Mail only the voucher and payment to:
Processing Center
Georgia Department of Revenue
PO Box 740319
Atlanta, Georgia 30374-0319
The form also allows estimated tax payments by credit card. Visit dor.georgia.gov for more information.
Common mistakes
- Mailing the worksheet or instructions. Keep them with your records. Mail only the voucher and payment.
- Folding, stapling, or paper-clipping mailed items. The form says not to do this.
- Leaving check stubs attached. Remove all attached check stubs before mailing.
- Underpaying installments. Underpayment may result in additional penalty charges. The form also warns that willful failure to pay estimated tax is a misdemeanor.
- Using discontinued exemptions or deductions. The form states that after December 31, 2023, there are no personal exemptions for yourself or your spouse and no additional $1,300 deductions for being age 65 or older or blind.
Questions people ask
Why do I pay estimated tax?
Estimated tax lets taxpayers pay income tax during the year on income that is not subject to withholding.
Do I still need to file an annual return?
Yes. The form says taxpayers must also file an annual return and claim credit for amounts paid or credited to their estimated tax.
Can I pay the full estimate at once?
Yes. You may pay your estimated tax in full with the first required installment instead of paying equal installments.
Can extra paycheck withholding replace estimated tax payments?
Yes, if you and your employer agree to additional withholding that covers the income that would otherwise require estimated tax payments.