IT-550: Claim for Refund of Georgia Income Tax Erroneously or Illegally Collected (Revision 2025-06)
Georgia · Georgia DOR · Used for tax years 2024, 2025, 2026
Georgia Form IT-550 requests a refund of income tax erroneously or illegally collected. It records the tax period, tax paid, tax due, refund claimed, and reasons for the claim.
Who files this form
Form IT-550 is used to request a refund of Georgia income tax erroneously or illegally collected. Its use depends on the tax type:
- Individual income tax: A refund requires Form 500 or Form 500X. If the return shows a refund of less than $1, a separate Form IT-550 is required to receive a refund check.
- Fiduciary income tax: A refund requires Form 501 or Form 501X. If the return shows a refund of less than $1, a separate Form IT-550 is required to receive a refund check.
- Withholding tax: Employers not required to file refund claims electronically may use Form IT-550 for a particular period. An amended return and applicable supporting documents should already be filed.
- Composite, corporate income or net worth, and partnership taxes: In general, use Form IT-550 only for estimated taxes that were not claimed on the original return.
What you'll need
Have the following information ready to complete the form:
- Your name, mailing address, and applicable identification numbers. The form has fields for a federal employer ID number, Georgia withholding number, and taxpayer and spouse Social Security numbers.
- The tax type and taxable year or period for which the taxes were paid.
- The amount of tax paid, the amount due, and the refund amount claimed.
- Your reasons for requesting the refund. Attach separate pages if you need more space.
For an individual or fiduciary refund, the required original or amended income tax return must be filed. For a withholding refund, the amended return for the period and any applicable supporting documents should already be filed.
How to file
Complete the tax period, payment amounts, refund amount, and explanation on Form IT-550. Sign and date the claim. Both the taxpayer and spouse must sign if a joint return was filed. A corporate officer should include their title.
Online: For faster service, request your refund through the Georgia Tax Center.
Electronic refund claims are required for:
- Employers required to pay withholding taxes electronically, described in the form as those owing more than $500 in connection with any withholding tax return, report, or other document.
- Members of a Georgia affiliated group, other than the consolidated parent, seeking refunds of estimated income tax payments they submitted.
By mail: Send all IT-550 forms to:
Georgia Department of Revenue
P.O. BOX 105665
Atlanta, GA 30348-5665
For additional information, contact the Taxpayer Services Division at 1-877-423-6711.
Common mistakes
- Missing signatures: Both spouses must sign a claim if a joint return was filed. A corporate officer should state their title.
- Expecting a refund check for less than $1 without a separate application: Individual and fiduciary taxpayers must file Form IT-550 to receive that check.
- Using paper when electronic filing is required: Employers required to pay withholding taxes electronically must request refunds through the Georgia Tax Center.
- Claiming estimated taxes already claimed on the original return: In general, IT-550 should only be used for unclaimed estimated taxes for composite, corporate, and partnership tax refunds.
- Transferring estimated payments between owners and a pass-through entity: Owners’ estimated payments and overpayments cannot be transferred to the entity. If an entity makes estimated payments but does not elect entity-level taxation, it cannot transfer those payments to its owners.
Questions people ask
Does IT-550 replace an individual or fiduciary income tax return?
No. An individual refund requires Form 500 or Form 500X. A fiduciary refund requires Form 501 or Form 501X. A separate IT-550 application is required to receive a refund check when either type of return shows a refund of less than $1.
Can an employer adjust a prior withholding period on a later return?
Yes. The text states that an employer may adjust a prior period on a subsequent return for the same calendar year.
Can owners get a refund of payments that cannot be transferred to a pass-through entity?
Yes. Owners’ estimated payments or overpayments cannot be transferred to the pass-through entity, but they can be refunded upon request.
What if a pass-through entity made estimated payments but did not elect to pay tax at the entity level?
The entity must claim a refund of the overpayment for the year the estimates were made for, rather than transfer the payments to its owners. It may also contact the Department and direct that the payments be transferred to its composite estimated tax account or nonresident withholding tax account.