Georgia Individual Income Tax Return (Form 500) for sole proprietors and single-member LLCs. Covers the flat 5.19% rate (tax year 2025), Georgia taxable income computation from federal AGI, standard deduction, dependent exemption, and estimated tax. Trigger: taxpayer is a Georgia resident or has Georgia-source income.
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Section 1 Metadata table
| Field | Value | |---|---| | Jurisdiction | US-GA (Georgia) | | Tax authority | Georgia Department of Revenue (GA DOR) | | Filing portal | [Georgia Tax Center (GTC)](https://gtc.dor.ga.gov/) | | Legislation citation | O.C.G.A. Title 48, Chapter 7 (Income Taxes) | | Primary form | Form 500 (Individual Income Tax Return) | | Filing deadline | April 15, 2026 (for tax year 2025) | | Extension | Automatic with federal extension (attach Form 4868 or IRS confirmation); or use GA Form IT-303 | | Version | 0.1 | | Generated date | May 22, 2026 | | Validation status | AI-drafted — Q3 |
Tax year 2025 rate table
| Rate | Applies to | |---|---| | 5.19% (flat) | All Georgia taxable income |O.C.G.A. § 48-7-20, as amended by HB 111 (2025). Rate reduced from 5.39% (2024) to 5.19% (2025).
2026 rate change
Under HB 111, the rate automatically drops by 0.10% per year until reaching 4.99%, subject to revenue targets. Expected 2026 rate is 5.09% (pending Georgia Department of Audits certification).O.C.G.A. § 48-7-20, as amended by HB 111 (2025)
Standard deduction table
| Filing status | Standard deduction | |---|---| | Single | $12,000 | | Married filing jointly | $24,000 | | Married filing separately | $12,000 | | Head of household | $12,000 |
Dependent exemption table
| Item | Amount | |---|---| | Dependent exemption (per dependent) | $4,000 | | Personal exemption | None (eliminated after 12/31/2023) |
Filing requirement
You must file Georgia Form 500 if: You are required to file a federal income tax return, OR You have income subject to Georgia tax but not federal tax, OR Your gross income exceeds $24,000 (MFJ) or $12,000 (all other filers)
Scope. This skill covers Georgia individual income tax for self-employed individuals and sole proprietors filing Form 500. Georgia has a flat income tax rate of 5.19% for tax year 2025. Quality tier. Q3 — AI-drafted with citations. Must be reviewed by a qualified professional before use.
Section 1 Metadata table
| Field | Value |
|---|---|
| Jurisdiction | US-GA (Georgia) |
| Tax authority | Georgia Department of Revenue (GA DOR) |
| Filing portal | Georgia Tax Center (GTC) |
| Legislation citation | O.C.G.A. Title 48, Chapter 7 (Income Taxes) |
| Primary form | Form 500 (Individual Income Tax Return) |
| Filing deadline | April 15, 2026 (for tax year 2025) |
| Extension | Automatic with federal extension (attach Form 4868 or IRS confirmation); or use GA Form IT-303 |
| Version | 0.1 |
| Generated date | May 22, 2026 |
| Validation status | AI-drafted — Q3 |
Tax year 2025 rate table (O.C.G.A. § 48-7-20, as amended by HB 111 (2025). Rate reduced from 5.39% (2024) to 5.19% (2025).)
| Rate | Applies to |
|---|---|
| 5.19% (flat) | All Georgia taxable income |
Standard deduction table
| Filing status | Standard deduction |
|---|---|
| Single | $12,000 |
| Married filing jointly | $24,000 |
| Married filing separately | $12,000 |
| Head of household | $12,000 |
Dependent exemption table
| Item | Amount |
|---|---|
| Dependent exemption (per dependent) | $4,000 |
| Personal exemption | None (eliminated after 12/31/2023) |
Starting point: Georgia begins with federal adjusted gross income (AGI) from federal Form 1040, Line 11.
Tier 1 rules table
| Rule ID | Rule |
|---|---|
| GA-IT-1.01 | Georgia tax = Georgia taxable income × 5.19% |
| GA-IT-1.02 | Georgia taxable income = GA AGI − standard deduction − (dependent exemptions × $4,000) |
| GA-IT-1.03 | Social Security benefits are fully excluded |
| GA-IT-1.04 | No local/city income taxes anywhere in Georgia |
| GA-IT-1.05 | Form 500EZ discontinued — all filers use Form 500 (beginning tax year 2025) |
| GA-IT-1.06 | Georgia allows credit for taxes paid to other states (to prevent double taxation) |
| GA-IT-1.07 | Georgia does not have a state-level EITC |
| GA-IT-1.08 | Filing deadline same as federal: April 15 |
Tier 2 rules table
| Rule ID | Rule | Judgment needed |
|---|---|---|
| GA-IT-2.01 | Bonus depreciation add-back/recovery | Multi-year tracking required; Georgia allows recovery over asset life |
| GA-IT-2.02 | Part-year resident allocation | Prorate income for period of Georgia residency |
| GA-IT-2.03 | Retirement income exclusion eligibility | Verify age, income type, and per-taxpayer limits |
| GA-IT-2.04 | Credit for taxes paid to other states | Verify other state tax was actually paid on same income |
| GA-IT-2.05 | 2026 rate change | Monitor whether revenue targets are met for automatic rate reduction to 5.09% |
Supplier pattern library table
| Pattern on bank statement | Likely meaning |
|---|---|
| GA DEPT OF REVENUE | Georgia income tax payment |
| STATE OF GA TAX PMT | Georgia estimated tax payment |
| GEORGIA TAX REFUND | Georgia income tax refund |
| GA DOR GTC | Georgia Tax Center payment |
Form mapping table
| Georgia Form | Federal equivalent / Input |
|---|---|
| Form 500, Line 8 | Federal Form 1040, Line 11 (AGI) |
| Form 500, Schedule 3 | Georgia additions and subtractions |
| Form 500, Line 14 | Georgia adjusted gross income |
| Form 500, Line 15 | Standard deduction |
| Form 500, Line 16 | Dependent exemptions |
| Form 500, Line 17 | Georgia taxable income |
| Form 500, Line 18 | Georgia income tax (taxable income × 5.19%) |
| Form 500-ES | Quarterly estimated payments |
Refusal catalogue table
| Refusal ID | Topic | Reason |
|---|---|---|
| R-GA-01 | Corporate income tax | Not individual income tax |
| R-GA-02 | Net worth tax | Separate corporate obligation |
| R-GA-03 | Part-year / nonresident allocation | Complex allocation rules |
| R-GA-04 | Multi-state business apportionment | Requires detailed analysis |
| R-GA-05 | Partnership/S-corp pass-through | Different forms and rules |
| R-GA-06 | Withholding tax obligations | Employer-level |
| R-GA-07 | Hurricane Helene disaster relief | Special provisions; verify applicability |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Georgia (US) computations in the OpenAccountants Tax Library.
Additions list
Interest on obligations of other states (not Georgia or federal); Bonus depreciation add-back (Georgia does NOT conform to federal §168(k) bonus depreciation); Other state-specific additions
Social Security exemption
Social Security benefits (Georgia fully exempts Social Security from state income tax)
Retirement income exclusion
up to $35,000 per taxpayer age 62–64; up to $65,000 per taxpayer age 65+ (includes retirement plan distributions, interest, dividends, capital gains, rental income). Within the exclusion, earned income (wages, self-employment income) is capped at $4,000.O.C.G.A. §48-7-27(a)(5)
Georgia lottery winnings exemption
first $5,000 exempt
Military retirement income exclusion
up to $35,000 for taxpayers under 62
Georgia income tax computation
Federal AGI ± Georgia modifications = Georgia adjusted gross income → minus standard deduction → minus dependent exemptions = Georgia taxable income → × 5.19% = Georgia income tax.
QBI treatment
Georgia starts from federal AGI. The federal QBI deduction (§199A) is below AGI and does NOT flow into Georgia's computation. Georgia taxable income is computed independently.
SE health insurance
Already reflected in federal AGI. Flows through to Georgia automatically.
Retirement contributions
Already reflected in federal AGI. No Georgia add-back required.
Home office deduction
Already reflected in Schedule C → federal AGI. Flows through automatically.
Estimated payment requirement
Self-employed individuals must make quarterly estimated payments if they expect to owe $1,000 or more after withholding and credits.
Voucher due dates
April 15, June 15, September 15, January 15.
Safe harbor
No penalty if payments equal at least 100% of prior year tax OR 90% of current year tax.
Bonus depreciation treatment
Georgia has NOT adopted federal bonus depreciation under §168(k). Taxpayers who claimed bonus depreciation on the federal return must add back the excess over Georgia's allowed depreciation (typically straight-line MACRS) and then claim the Georgia depreciation as a subtraction in subsequent years.
Tier 1 rules table
| Rule ID | Rule | |---|---| | GA-IT-1.01 | Georgia tax = Georgia taxable income × 5.19% | | GA-IT-1.02 | Georgia taxable income = GA AGI − standard deduction − (dependent exemptions × $4,000) | | GA-IT-1.03 | Social Security benefits are fully excluded | | GA-IT-1.04 | No local/city income taxes anywhere in Georgia | | GA-IT-1.05 | Form 500EZ discontinued — all filers use Form 500 (beginning tax year 2025) | | GA-IT-1.06 | Georgia allows credit for taxes paid to other states (to prevent double taxation) | | GA-IT-1.07 | Georgia does not have a state-level EITC | | GA-IT-1.08 | Filing deadline same as federal: April 15 |
Tier 2 rules table
| Rule ID | Rule | Judgment needed | |---|---|---| | GA-IT-2.01 | Bonus depreciation add-back/recovery | Multi-year tracking required; Georgia allows recovery over asset life | | GA-IT-2.02 | Part-year resident allocation | Prorate income for period of Georgia residency | | GA-IT-2.03 | Retirement income exclusion eligibility | Verify age, income type, and per-taxpayer limits | | GA-IT-2.04 | Credit for taxes paid to other states | Verify other state tax was actually paid on same income | | GA-IT-2.05 | 2026 rate change | Monitor whether revenue targets are met for automatic rate reduction to 5.09% |
Supplier pattern library table
| Pattern on bank statement | Likely meaning | |---|---| | GA DEPT OF REVENUE | Georgia income tax payment | | STATE OF GA TAX PMT | Georgia estimated tax payment | | GEORGIA TAX REFUND | Georgia income tax refund | | GA DOR GTC | Georgia Tax Center payment |
Form mapping table
| Georgia Form | Federal equivalent / Input | |---|---| | Form 500, Line 8 | Federal Form 1040, Line 11 (AGI) | | Form 500, Schedule 3 | Georgia additions and subtractions | | Form 500, Line 14 | Georgia adjusted gross income | | Form 500, Line 15 | Standard deduction | | Form 500, Line 16 | Dependent exemptions | | Form 500, Line 17 | Georgia taxable income | | Form 500, Line 18 | Georgia income tax (taxable income × 5.19%) | | Form 500-ES | Quarterly estimated payments |
Refusal catalogue table
| Refusal ID | Topic | Reason | |---|---|---| | R-GA-01 | Corporate income tax | Not individual income tax | | R-GA-02 | Net worth tax | Separate corporate obligation | | R-GA-03 | Part-year / nonresident allocation | Complex allocation rules | | R-GA-04 | Multi-state business apportionment | Requires detailed analysis | | R-GA-05 | Partnership/S-corp pass-through | Different forms and rules | | R-GA-06 | Withholding tax obligations | Employer-level | | R-GA-07 | Hurricane Helene disaster relief | Special provisions; verify applicability |
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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