500X: Amended Individual Income Tax Return (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form 500X is the 2025 Amended Individual Income Tax Return. It reports income, deductions, dependents, tax credits, Georgia tax withheld, and the calculation of Georgia taxable income and tax.
Who files this form
Georgia Form 500X is the amended individual income tax return. This version is for tax year 2025 and includes residency options for full-year residents, part-year residents, and nonresidents.
The form does not explain when an amended return is required. It includes a checkbox for returns amended because of an IRS audit.
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 may 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.
- Form 500 Schedule 3: Use this if you are a part-year resident or nonresident.
- 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 income tax withheld on line 25.
- Other state tax returns: Include copies if you claim the other state tax credit.
- An additional dependent list: Attach one if you have more than four qualified dependents.
Have your previous return information and payment amounts available to report prior refunds or overpayments, payments made with or after the original return, and 2025 estimated tax payments.
How to file
Explain why you are filing Form 500X in the Explanation of Changes space. Include supporting documents and new or changed forms and schedules. Complete the applicable signature and date fields.
By mail: Send pages 1–5 and all applicable schedules, forms, and documentation to:
GEORGIA DEPARTMENT OF REVENUE PROCESSING CENTER
PO BOX 740318
ATLANTA, GA 30374-0318
Do not staple the pages. If line 38 shows an amount owed, the form says to pay it in full with the return.
Electronic filing: The form requires electronic filing for Schedule 2 Georgia Tax Credits. Schedule 2B refundable tax credits cannot be claimed unless filed electronically. The supplied form does not provide electronic filing steps.
Common mistakes
- Leaving out pages: All five pages are required for processing. Do not staple them.
- Using the wrong federal amount: Line 8 asks for federal adjusted gross income, not federal taxable income.
- Using the federal standard deduction: Use the Georgia deduction printed on the form instead. Complete either line 11 or line 12c, not both.
- Completing the wrong residency lines: Part-year residents and nonresidents must skip lines 9–14 and use Form 500 Schedule 3.
- Listing the wrong people on line 7d: Do not include yourself, your spouse, or unborn dependents in the qualified dependent details.
- Entering income without Georgia withholding in the income statement details: Only enter income on which Georgia tax was withheld. On line 24, enter tax withheld only.
- Omitting a minus sign: Use a minus sign for negative amounts on lines 8, 9, 10, 13, or 15.
Questions people ask
Can I receive my refund by direct deposit?
Yes. The form provides fields for a U.S. checking or savings account, routing number, and account number. If you do not enter direct deposit information, or you are a first-time filer, you will receive a paper check.
What standard deduction is printed on the 2025 form?
Line 11 lists $12,000 for filing statuses A, C, or D, and $24,000 for status B. Use either the standard deduction on line 11 or Georgia itemized deductions on line 12c, not both.
How are unborn dependents reported?
Enter the number of unborn dependents on line 7b. Do not include them in the qualified dependent details on line 7d.
Can I apply an overpayment to estimated tax?
Yes. Line 34 has spaces for the amount to credit to estimated tax and the estimated tax year.