500-EZ: Short Individual Income Tax Return (2024)
Georgia · Georgia DOR · Used for tax years 2024
Georgia Form 500EZ is the 2024 Short Individual Income Tax Return. It reports federal adjusted gross income, Georgia income tax, withholding, and any tax owed or refund due.
Who files this form
The form explains who may use Form 500EZ, rather than who must file a tax return. You may use it if all of these apply:
- You are under age 65.
- Your filing status is single or married filing jointly.
- You claim no exemptions other than yourself, or yourself and your spouse.
- Your income does not exceed $99,999, and you do not itemize deductions.
- You are a full-year Georgia resident.
- Your only income is wages, salaries, tips, dividends, and interest.
- You have no adjustments to federal adjusted gross income.
Do not use this form if you paid estimated tax, are claiming a credit of estimated tax, or are claiming the timber tax credit.
What you'll need
Have these documents and details ready:
- Federal Form 1040, for your federal adjusted gross income.
- W-2s and 1099s showing Georgia income tax withheld. Include them with the return and complete the income statement details on page 3.
- Your name, address, Social Security number, and driver's license or state ID information, plus your spouse's information if filing jointly.
- Your bank routing number, account number, and account type if requesting direct deposit to a U.S. account.
- Form 525-TV and payment if you owe tax.
All three pages of Form 500EZ are required for processing.
How to file
Complete all three pages of the return, including the income statement details on page 3. Sign and date the return. The form refers you to the IT-511 Tax Booklet for signature requirements.
If you owe tax, complete and mail Form 525-TV with your return and payment. Make your check payable to GEORGIA DEPARTMENT OF REVENUE.
The form lists these two mailing addresses:
- GEORGIA DEPARTMENT OF REVENUE PROCESSING CENTER, PO BOX 740392, ATLANTA, GA 30374-0392
- GEORGIA DEPARTMENT OF REVENUE PROCESSING CENTER, PO BOX 740399, ATLANTA, GA 30374-0399
The supplied text does not clearly identify which address applies to each type of return. It does not provide e-filing instructions.
Common mistakes
- Using federal taxable income on line 1. Use federal adjusted gross income instead. Line 1 cannot exceed $99,999.
- Leaving out pages. All pages, 1 through 3, are required for processing.
- Skipping the income statement details. Complete page 3 using W-2s and 1099s. Enter only income on which Georgia tax was withheld.
- Entering income instead of withholding on line 7. Enter only Georgia income tax withheld and include the W-2s and 1099s.
- Claiming the low income tax credit when someone else claims you as a dependent. The form does not allow the credit in that situation.
- Formatting numbers incorrectly. Keep numbers inside the boxes, round figures, and do not add dollar signs, commas, or decimals. Use black or blue ink.
- Forgetting to sign and date the return. The form specifically reminds filers to do both.
Questions people ask
What amount do I enter on line 2?
For the 2024 return, enter $12,000 if you are single or $24,000 if you are married filing jointly.
How do I calculate the tax on line 4?
Multiply line 3 by 5.39% and round to the nearest dollar. To calculate line 3, subtract line 2 from line 1. If line 2 is larger, enter zero on line 3.
Can I receive my refund by direct deposit?
The form offers direct deposit to U.S. accounts only. Enter your routing number, account number, and whether the account is checking or savings. If you leave out direct deposit information or are a first-time filer, you will receive a paper check.
Can I donate to a fund listed on the return?
Yes. The form lists donation options on lines 10 through 19. Each listed gift must be at least $1.