File Georgia Taxes

Georgia State Sign

In general, Georgia residents who file federal income tax returns must also file a state tax return. For example, if your earned income is greater than your personal exemptions plus standard deduction, an income return is necessary. In addition, if your income is less than this, you may still need to file a state return in order to receive qualified income tax credits.

Georgia collects income taxes on all income earned within the state no matter it is from wages, investments or other sources. Partial-year residents who file federal returns will need to use a form 500 to file their state taxes. Likewise, nonresidents who earn income as wages or other types of compensation within this state need to use this form to file their taxes. Military personnel who list their home of record in the state are required to pay state income taxes regardless of where the income was earned.

Georgia Income Tax Rates

The tax rate is variable and set by the state legislation. Presently, it uses a six-tier tax schedule that starts at 1% and moves up to a maximum of 6% on income that exceeds $7,000 for single filers and $10,000 for married taxpayers filing jointly. A tax credit may be provided for those who pay taxes in another state but no credits are given for taxes paid to foreign countries. Compared to other states with income taxes, it is 19th highest in terms of tax rate.

Georgia Tax Mailing Addresses

Typically, taxpayers will use Form 500 or Form 500 EZ to file their returns. The deadline for filing is the same as for federal returns. To file an extension, taxpayers can use Form IT 303. Amendments to state tax returns should be prepared as soon as an error is discovered. Amended returns are sent to the Georgia Department of Revenue at the following address:

Returns with expected refunds:

PO Box 740318

Atlanta, GA 30374-0380

Returns with payments:

PO Box 740318

Atlanta, GA 30374-0399

Amended Returns:

PO Box 740318

Atlanta, GA 30374-0318

As in other states, non-fixed income earners have to set up estimated tax payments throughout the year. Nonpayment or underpayment of estimated taxes will be levied a penalty of 9% for every period that estimated taxes are unpaid or underpaid.

Georgia Tax Extensions and Penalties

Filing a taxextension will not change the due date for all state taxes for the year. A penalty of 1% is applied to state taxes that are not paid by the original due date. A 5% penalty is levied for late filing, but this amount is capped at 25% of the tax amount due. Penalties include a $1,000 fine for frivolous filing, a 5% penalty for negligent underpayment or a 50% penalty for fraudulent underpayment.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.

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