Georgia Income Tax Filing: Form 500, Retirees and Military

Updated October 3, 2026

One rate, and what Georgia leaves out

Georgia's individual income tax booklet lists a single income tax rate, not a ladder of brackets. The booklet announces rate changes in its "What's New" section, so check the Department of Revenue's current booklet for the rate that applies to your tax year.

Two retiree rules matter most.

• Social Security. The Department says taxable Social Security and Railroad Retirement on your federal return are exempt from Georgia income tax.
• Retirement income exclusion. Qualifying retirees can exclude certain income. The Department's list is interest, dividends, net rentals, capital gains, royalties, pensions and annuities, plus a set amount of earned income. Age or total and permanent disability decides who qualifies. A married couple can each claim it if each meets the rules alone. Part-year residents and nonresidents prorate the exclusion.

The exact ages and limits live in the instruction booklet. Read that before you decide what to leave out.

Filing Form 500, step by step

1. Finish your federal return first. The Department says it holds information you need for your Georgia return.
2. Choose how to file. Georgia lists approved tax software, online fillable forms, a free file program for eligible taxpayers, and paper.
3. Use Form 500. Form 500EZ is no longer accepted.
4. Pay what you owe. The Georgia Tax Center takes individual income tax payments online. If you mail a paper return with a balance, send Form 525-TV with a check or money order payable to the Georgia Department of Revenue.

The Georgia return is typically due the same day as the federal return. Check the Department's page for this year's date.

The extension rule depends on your federal extension. If you have one, file the Georgia return with a copy of federal Form 4868 or the IRS confirmation letter by the extended federal due date. If you did not need a federal extension, Georgia has its own Form IT-303. An extension is for filing only. The tax is still due on the original date. Our extension guide covers the federal side.

Military pay, spouses and combat zones

• Georgia legal residents in the military owe Georgia tax on all income, wherever it is earned, unless Georgia law exempts it. Those serving outside the continental U.S. get extra time to file after they return, with no penalty or interest in that window.
• Military members who are not Georgia legal residents file only if they have off-duty earnings from Georgia sources, income from Georgia property, or business income from Georgia. They use Form 500 with Schedule 3.
• Spouses neither gain nor lose legal residence just by living in Georgia to be with a servicemember on orders. This holds when the spouse shares the servicemember's residence or chose it for tax purposes. If the servicemember is not a Georgia resident, the spouse's wages earned in Georgia are not Georgia income.
• Combat zone pay. Military income earned by National Guard or reserve members in a combat zone, or stationed in defense of U.S. borders under orders, is not subject to Georgia income tax. Attach a copy of your federal return to claim it.
• Guard credit. Guard members on longer active duty can claim a credit tied to qualified life insurance premiums, on Form IND-CR 203.

For federal rules, see our veteran tax benefits overview.

Living elsewhere, earning in Georgia

Georgia asks part-year residents and nonresidents who work in Georgia or have Georgia-source income to use Form 500 with Schedule 3, if they must file a federal return. A resident of another state does not file if the only Georgia activity is wages as an employee, and those wages stay under a small cutoff set by the Department. Read the booklet for the cutoff.

If your legal residence is Georgia, these rules apply even when you live outside the state for a while.

Georgia allows a credit for taxes paid to another state. You must send a copy of that state's return with your Georgia return, or the credit is not allowed.

The Department's FAQ says pensions from Georgia are not taxable if you relocate elsewhere. Heading to Florida? Our Georgia to Florida guide covers your last Georgia return.

What to attach, and Georgia's own estimated tax rules

Georgia wants withholding statements, such as W-2s, 1099s and G2-RPs, wherever tax was withheld. It asks for more papers in some cases.

• If you itemize, a copy of federal Schedule A.
• If you claim the child and dependent care credit, the federal child care credit schedule.
• If you claim the other-state credit, a copy of that state's return.
• In certain income cases listed in the booklet, copies of pages from your federal return.

If you are self-employed or have side income, Georgia uses Form 500ES for estimated tax, and the Georgia Tax Center takes estimated payments. Georgia sets its own due dates, and they depend on when you first meet the estimated tax rule. Do not assume the federal dates match. The IRS says individuals, including sole proprietors, generally must make federal estimated payments if they expect to owe tax when they file.

Why a Georgia refund or return gets stuck

• Added fraud checks. The Department says it is taking extra fraud prevention steps, so allow more time than you expect. Refund status is available on the Georgia Tax Center without a login.
• Paper checks. First-time Georgia filers, and people who have not filed in a long stretch of years, get a paper check even when they e-file.
• Wrong form for fixes. Use Form 500X to amend. Do not use Form 500 to correct a filed return.
• Missing support. The Department can ask for papers that back up your numbers. Answer by the date on the notice.
• A proposed assessment. If the Department says you owe more, you get a short window to protest on the Georgia Tax Center. Read the notice for the deadline and ask a qualified professional how to respond.

See the tax deadlines page for federal dates.

Filing from Georgia with Zero Fuss Taxes

We prepare returns remotely from our Longwood, Florida office for clients in all 50 states, so you never need to visit. A real preparer reviews and signs your return, and you see a written quote before any work starts.

FAQ

Nearby state guides

Sources

• dor.georgia.gov/how-do-i-file-georgia-individual-income-tax
• dor.georgia.gov/taxes/filing-georgia-state-individual-income-tax-return
• dor.georgia.gov/retirees-faq
• dor.georgia.gov/filing-residents-nonresidents-and-part-year-residents-faq
• dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/down
• irs.gov/filing/individuals/when-to-file
• irs.gov/businesses/small-businesses-self-employed/estimated-taxes

General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.