IT 511
Nathan Deal
Lynnette T. Riley
Governor
Revenue Commissioner
State of Georgia
Department of Revenue
2015
Individual Income Tax
500 and 500EZ
Forms and General Instructions
What’s Inside?
ELECTRONIC FILING
Message From Commissioner Riley..................................1
Where Do You File................................................................ 2
Return Filing Tips.................................................................. 2
New Developments............................................................ 3-4
Free Electronic Filing............................................................ 5
Over 3.3 million taxpayers filed electronically last
Where’s My Refund.............................................................. 5
year!
Two-Dimensional Barcode Returns...................................... 5
Qualified taxpayers can file electronically for free!
Requesting an Extension..................................................... 5
Credit Card Payments.......................................................... 5
Receive your refund by direct deposit!
Electronic Payments............................................................ 5
File fast and securely from your home PC!
Filing Requirements............................................................ 6
Federal Tax Changes....................................................... 7-8
General Information............................................................. 9
DOR Contact Information................................................... 10
Form 500 Instructions.....................................................11-13
CREDIT CARD PAYMENTS
Low Income Tax Credit Worksheet..................................... 14
Retirement Income Exclusion Worksheet........................... 14
Other State’s Tax Credit Worksheet.................................... 15
Tax Credits......................................................................... 16
The Georgia Department of Revenue accepts Visa,
American Express, MasterCard, and Discover credit cards
Part-year Resident and Nonresident Instructions.............. 17
for payment of:
Tax Tables..................................................................... 20-22
√
Current-year and Prior-year individual and corporate
Donations........................................................................... 23
tax payments;
Schedule For Estimating Georgia Income Taxes............... 24
√
Liabilities on Department of Revenue-issued assessment
Georgia Tax Rate Schedule................................................ 24
notices;
Penalty and Interest............................................................ 25
√
Individual and corporate estimated tax payments.
Forms (included in tax booklet): Form 500, Form 500EZ,
and Form IND-CR
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