BASIC INFORMATION
WHO (must file):
Residents
Single, Head of Household: Must file, if
gross income is greater than $5,000
Married Filing Joint: Must file is gross
income is greater than $8,400
Married Filing Separate: Must file if
gross income is greater than $4,200
Nonresidents
If you worked in Georgia or received
income from Georgia sources and are
required
to file a federal income tax return, you
are required to file a Georgia income tax
return.
If you are a legal resident of another
state, you are not required to file a
Georgia income tax return,
if your only activity of financial gain or
profit in Georgia consists of performing
services
in Georgia for an employer where the wages
for services performed does not
exceed five percent of the income received
in all places during the taxable year.
WHAT (forms do you file)
Residents/Nonresidents
Form
500 Georgia Individual Income Tax Returns
WHEN
(are the tax returns due)
Original due date: April 15th
WHERE
(do you mail the tax returns)
If
you are expecting to receive a refund,
send to:
Georgia Income Tax Division
P.O. Box 740380
Atlanta, GA 30374-0380
If you are sending a payment and tax
returns, send to:
Georgia Income Tax Division
P.O. Box 740399
Atlanta, GA 30374-0399
