500X: Amended Individual Income Tax Return (2024)
Georgia · Georgia DOR · Used for tax years 2024
Georgia Form 500X is the Amended Individual Income Tax Return for 2024. It reports income, deductions, Georgia taxable income, tax, credits, and Georgia tax withheld.
Who files this form
Use Georgia Form 500X to amend a Georgia individual income tax return. This version is for tax year 2024.
The form includes residency options for full-year residents, part-year residents, and nonresidents. Part-year residents and nonresidents must skip lines 9 through 14 and use Form 500 Schedule 3 instead.
What you'll need
Include all five pages of Form 500X, supporting documents, and any new or changed forms and schedules.
Depending on your entries, you also need:
- Federal Form 1040, pages 1 and 2, and Schedule 1: Required if line 8 is $40,000 or more, or your gross income is less than your W-2s.
- Federal Schedule A: Required if you use itemized deductions.
- W-2s and/or 1099s: Include these for Georgia tax withheld reported on line 24.
- Forms G2-A, G2-FL, G2-LP, and/or G2-RP: Include the applicable forms for other Georgia withholding reported on line 25.
- Other state tax returns: Include copies if claiming the other state(s) tax credit.
- Form 500 Schedule 3: Use this if you are a part-year resident or nonresident.
- Schedule 1, page 3: Include this if the military retirement income exclusion applies.
Have your original payment amounts, any later payments, and previous refunds or overpayments available to complete lines 27 and 30.
How to file
- Complete the form using black or blue ink. Fill in the applicable taxpayer and spouse signature and date fields.
- Explain why you are filing Form 500X in the Explanation of Changes space.
- Include supporting documents and new or changed forms and schedules. All pages 1 through 5 are required. Do not staple the pages.
- Pay the amount owed on line 38 in full with the return.
Mail to:
Georgia Department of Revenue
Processing Center
PO Box 740318
Atlanta, GA 30374-0318
Electronic filing requirements: Schedule 2 Georgia tax credits must be filed electronically. Schedule 2B refundable tax credits cannot be claimed unless filed electronically.
Common mistakes
- Using federal taxable income on line 8: Enter federal adjusted gross income instead.
- Using the federal standard deduction: Use the Georgia deduction printed on the form.
- Completing both deduction lines: Use either line 11 or line 12c, not both.
- Completing lines 9 through 14 as a part-year resident or nonresident: Skip those lines and use Schedule 3.
- Entering income without Georgia withholding in the income statement details: Only enter income on which Georgia tax was withheld.
- Entering wages instead of withholding on line 24: Enter tax withheld only.
- Leaving out pages or stapling them: All five pages are required, and the form says not to staple them.
- Treating a purchased Timber Tax Credit as refundable: Use Schedule 2, not Schedule 2B, for a purchased Timber Tax Credit.
Questions people ask
Do I need to explain my changes?
Yes. Tell the department why you are filing Form 500X in the Explanation of Changes space. Include supporting documents and new or changed forms and schedules.
Can I receive my refund by direct deposit?
The form allows direct deposit to a U.S. checking or savings account. Enter the account type, routing number, and account number. If you leave out direct deposit information or are a first-time filer, you will receive a paper check.
What is the Georgia standard deduction for 2024?
The form lists $12,000 for single, married filing separately, head of household, or qualifying surviving spouse status. It lists $24,000 for married filing jointly.
How do I report negative income amounts?
Use a minus sign for negative amounts on lines 8, 9, 10, 13, or 15. The form gives the example -3456.