500: Individual Income Tax Return (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form 500 is the 2025 Individual Income Tax Return. It reports income, deductions, Georgia taxable income, tax, credits, and Georgia tax withheld.
What you'll need
Have your Social Security number, date of birth, driver's license or state ID information, and applicable spouse and dependent details ready.
Include these documents when they apply:
- All five pages of Form 500, plus applicable schedules, forms, and documentation.
- Federal Form 1040, pages 1 and 2, and Schedule 1 if line 8 is $40,000 or more, or your gross income is less than your W-2s.
- Federal Schedule A if you use itemized deductions.
- W-2s and/or 1099s to support Georgia income tax withheld on line 24.
- Forms G2-A, G2-FL, G2-LP, and/or G2-RP, as applicable, for other Georgia income tax withheld on line 25.
- A copy of the other state's return if you claim the other state tax credit.
- A list of additional dependents if you have more than four qualified dependents.
- Schedule 3 if you are a part-year resident or nonresident.
If you claim the military retirement income exclusion, include Schedule 1, page 3.
How to file
Print numbers in black or blue ink. Complete the applicable signature and date fields.
Filing by mail
Mail pages 1 through 5 with applicable schedules, forms, and documentation. Do not staple the pages.
If you are due a refund, mail to:
Georgia Department of Revenue Processing Center
PO Box 740392
Atlanta, GA 30374-0392
If you owe, make your check payable to Georgia Department of Revenue and mail to:
Georgia Department of Revenue Processing Center
PO Box 740399
Atlanta, GA 30374-0399
Electronic filing requirements
- Schedule 2 Georgia tax credits reported on line 21 must be filed electronically.
- Schedule 2B refundable tax credits on line 27 cannot be claimed unless filed electronically.
Common mistakes
- Leaving out pages: All five pages of Form 500 are required for processing. Do not staple them.
- Using the wrong federal income amount: Line 8 uses federal adjusted gross income, not federal taxable income.
- Using the federal standard deduction: Use the Georgia standard deduction shown on the form instead.
- Claiming both deduction types: Use either line 11 or line 12c, not both.
- Completing the wrong lines as a part-year resident or nonresident: Skip Form 500 lines 9 through 14 and use Schedule 3.
- Counting the wrong people on line 7a: Do not include yourself, your spouse, or unborn dependents in the qualified dependent count. Unborn dependents have a separate entry on line 7b.
- Reporting income without Georgia withholding in the income statement details: Enter only income on which Georgia tax was withheld.
- Omitting a spouse's Social Security number: It must be entered if you are married filing separately.
- Putting purchased Timber Tax Credits on Schedule 2B: These are not refundable tax credits. Use Schedule 2 instead.
Questions people ask
What is the Georgia standard deduction for 2025?
The form lists $12,000 for single, married filing separately, head of household, or qualifying surviving spouse filers. It lists $24,000 for married filing jointly. Schedule 3 applies a ratio to total deductions and exemptions for part-year residents and nonresidents.
What tax rate does the 2025 form use?
Line 16 instructs you to multiply Georgia taxable income on line 15c by 5.19% and round to the nearest dollar.
Can I get my refund by direct deposit?
The form provides direct deposit fields for a U.S. checking or savings account. Enter the routing number, account number, and account type. If you do not enter direct deposit information, or you are a first-time filer, you will receive a paper check.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 31 lets you enter an amount to be credited to 2026 estimated tax.