501X: Amended Fiduciary Income Tax Return (2025)
Georgia · Georgia DOR · Used for tax years 2025
Georgia Form 501X is the 2025 Amended Fiduciary Income Tax Return for estates and trusts. It reports revised income, adjustments, beneficiaries’ shares of income, credits, payments, and the resulting tax due or refund, with an explanation of the changes.
Who files this form
Georgia Form 501X is the amended fiduciary income tax return for an estate or trust. This version is for tax year 2025.
The form includes residency options for full-year residents, part-year residents, and nonresidents. It also includes boxes for a federal amended return and an amendment due to an IRS audit.
What you'll need
- Federal return and schedules: Attach a copy of the estate’s or trust’s federal return and supporting schedules. Line 1 uses adjusted total income from Form 1041.
- Federal amended return, if filed: Attach a copy.
- Explanation of changes: Provide an explanation and attach supporting documents and schedules.
- Other state returns, if claiming the credit: Include copies of the other states’ tax returns for the other-state tax credit.
- Payment and refund records: Have the amounts of estimated tax paid, tax withheld, payments made with or after the original return, and refunds shown on previous returns.
- Beneficiary information: Schedule 3 asks for each beneficiary’s name, address, ID number, and share of income.
- Credit information, if applicable: Have credit codes, amounts, company names and ID numbers, and any applicable Department of Revenue credit certificate numbers.
How to file
Complete the estate or trust and fiduciary information, select the residency status, and complete the applicable tax schedules. Explain the changes on page 2 and attach supporting documents. The fiduciary must sign and date the return.
Mail to:
Georgia Department of Revenue Processing Center
PO Box 740316
Atlanta, Georgia 30374-0316
If you owe tax, make the check payable to Georgia Department of Revenue.
Electronic filing: Schedule 5 credits and Schedule 5B refundable credits cannot be claimed unless filed electronically. Schedule 6 also states that credits must be filed electronically.
Common mistakes
- Leaving out federal attachments: The fiduciary must attach the federal return and supporting schedules.
- Claiming Schedule 5 or 5B credits without electronic filing: The form expressly requires electronic filing for these credits.
- Combining different credit codes on one Schedule 5 or 5B: Complete a separate schedule for each credit code. Complete a schedule for an eligible carryover even if the credit is not used this tax year.
- Treating purchased Timber Tax Credits as refundable: These credits are not refundable. Use Schedule 5 for purchased Timber Tax Credits.
- Leaving pages 1 and 2 out of a net operating loss application: Schedule 7 says those pages of Form 501X must be included.
- Using an invalid Schedule 4 income ratio: The percentage cannot be negative or exceed 100%.
Questions people ask
Do I need to explain what changed?
Yes. Page 2 asks for an explanation of changes and any supporting documents and schedules.
Which schedule is for part-year and nonresident fiduciaries?
Schedule 4 computes Georgia taxable income for part-year and nonresident fiduciaries. It asks for income from all sources and Georgia-source income.
Can I receive my refund by direct deposit?
The form offers direct deposit to a U.S. checking or savings account. Enter the routing and account numbers. If you do not enter direct deposit information, or if 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 16 lets you enter the amount from the line 15 overpayment to credit to next year’s estimated tax.
Can I authorize the department to discuss the return with my preparer?
Yes. Check the authorization box in the preparer section to allow the Georgia Department of Revenue to discuss the return’s contents with the named preparer.