How to File Your Georgia Tax Return 2018: A Step-by-Step Guide

Filing your Georgia tax return for 2018 may feel challenging, especially if you are unfamiliar with state tax requirements or the paperwork involved. This guide explains filing your Georgia tax return for 2018 in clear, practical steps. It covers everything from determining whether you must file to understanding the forms you will need and the process for submitting them to the Georgia Department of Revenue.

This resource is designed for a wide range of taxpayers, including individuals, sole proprietors, small business owners, residents, part-year residents, and nonresidents who earned income in Georgia during 2018. Whether you complete your return yourself or use approved software from trusted companies, the information provided here will help you navigate your obligations confidently and avoid costly mistakes.

Accurate and timely filing guarantees compliance with state requirements, prevents unnecessary penalties, and secures your tax credit or refund entitlement. By following this step-by-step approach, you can efficiently complete your return, comply with both federal tax return and state filing rules, and retain more of your money.

Overview of Georgia State Income Tax for 2018

Georgia requires certain taxpayers to file a state tax return yearly, based on residency status, income level, and federal filing requirements. For 2018, the state did not fully adopt the Federal Tax Cuts and Jobs Act changes, so some federal tax return rules differed from state calculations. Knowing these differences will help determine if you must file and what forms to complete.

Who Needs to File a Georgia Tax Return

If you filed a federal income tax return for 2018, you are generally required to file a Georgia return. This applies even if your federal and state taxable income amounts differ.
You must file a state return if you earned income subject to Georgia income tax but not federal taxes, such as specific in-state municipal bond interest.
You must file if your income exceeds Georgia’s standard deduction and personal exemption amounts. These thresholds vary based on filing status, age, and whether you or your spouse is blind. For example, in 2018, a single filer under age 65 needed to file if their income was at least $7,300, while a married couple filing jointly with both spouses under 65 was required to file if their combined income was at least $13,400.

Key Deadlines for 2018 Returns

The standard filing deadline for calendar year filers was April 15, 2019.
Fiscal year filers had until the 15th day of the fourth month after the end of their tax year to submit their return.
Filing late can result in penalties and interest charges, so taxpayers must send their returns and payments promptly to avoid additional costs.

Differences Between the 2017 and 2018 Georgia Tax Years

Georgia continued to use the pre-2018 federal tax law as the starting point for its income tax calculations.
Certain deductions and credits available under the federal Tax Cuts and Jobs Act were not adopted at the state level, meaning your calculation of Georgia income tax could differ from your federal calculation.
If you itemized deductions on your federal return, you were required to itemize on your Georgia return, even if the amounts differed.
Adjustments for retirement income, Social Security benefits, and other state-specific items followed Georgia’s rules rather than the new federal standards.

Choosing the Correct Georgia Tax Form

Selecting the correct tax return form for Georgia in 2018 is essential for ensuring your filing is accurate and compliant. Georgia offers a standard form for complex returns and a simplified form for those with straightforward tax situations. Using the wrong form could delay your refund or cause processing errors.

Form 500 – Standard Individual Income Tax Return

All eligible taxpayers can use this form, which is the most comprehensive option. It is required if you itemize deductions, claim certain tax credits, have income from multiple sources, or are a part-year resident or nonresident.
It is the safest choice if you are unsure which form applies to your situation, since it accommodates all filing scenarios.
You can access the 2018 Form 500 directly from the Georgia Department of Revenue.

Form 500EZ – Short Individual Income Tax Return

This simplified form is designed for full-year Georgia residents with straightforward income, such as wages, salaries, or tips, who take the standard deduction.
It cannot be used if you claim complex deductions, have multiple types of income, or need to claim certain state-specific credits.
You can download the 2018 Form 500EZ from the Georgia Department of Revenue.

Standard Schedules and Credit Forms

Schedule 1 – Adjustments to Income: Reports additions and subtractions from your federal adjusted gross income, such as retirement income exclusions or tax-exempt interest adjustments.
Schedule 2—Tax Credits: Required to claim business or other credits not listed on the main form.
Schedule 3 – Part-Year and Nonresident Income: Needed if you moved into or out of Georgia during 2018 or earned Georgia-sourced income while living elsewhere.
Form IND-CR – Individual Credit Forms: These are used for credits, such as child and dependent care expenses or education-related credits.

By choosing the correct form and schedules from the start, you can complete your income tax return with fewer errors, avoid unnecessary penalties, and ensure that all eligible taxpayers receive the full benefit of deductions and credits they are entitled to claim.

Preparing to File Your Georgia Tax Return

Getting organized before completing your 2018 Georgia tax return will save time and help you avoid mistakes that could delay your refund or increase your cost. You will also be better prepared to pay any balance due and meet the required date for filing.

Complete Your Federal Return First

Georgia income tax is calculated using your federal adjusted gross income (AGI) starting point. You must complete your IRS federal tax return before beginning your Georgia return. Awareness of differences between state and federal rules, such as those for itemizing deductions, will ensure accuracy when transferring information.

Gather Required Documents

Before you start filling out forms, collect all necessary paperwork so you can complete the return in one sitting:

Income documents: W-2s, 1099s, Schedule K-1, and any other records showing income you earned or were paid in 2018.
Deduction records: Receipts for property taxes, charitable donations, medical expenses, and other eligible deductions if you are itemizing.
Previous year’s return: Having last year’s page totals helps you compare and spot discrepancies.
Proof of tax payments: Records of estimated costs, withholding statements, and other offset amounts applied to your account.

Know the Costs and Available Programs

If you use paid software, filing electronically may involve fees, but you may qualify for a free filing option through the Georgia Free File Alliance program.
If you need professional assistance, compare the cost of hiring a preparer with the complexity of your return to determine the best approach.
If you request an extension, remember it only extends the filing deadline, not the payment due date.

Check Mailing and Payment Details

If you plan to mail your return, verify the correct mailing address. Using the wrong address can delay processing.
If you owe taxes, verify your bank account details for electronic payments or ensure checks are payable to the Georgia Department of Revenue.
If you have a balance due, be ready to pay it in full or set up an installment agreement before penalties apply.

By preparing these items in advance, you will move through the filing process smoothly, reduce the chance of errors, and ensure you meet your obligations without unnecessary stress or extra cost.

Step-by-Step Instructions for Completing Your Return

Filing your 2018 Georgia tax return correctly starts with a straightforward process. These steps will help you avoid common mistakes, comply with state and federal rules, and ensure you receive any tax credit or refund you qualify for.

Step 1: Choose the Correct Form

Determine whether Form 500 or Form 500EZ is appropriate for your situation:

Use Form 500 if you have complex income sources, intend to itemize deductions, or need to claim multiple credits.
Use Form 500EZ if you have straightforward income (such as wages or tips), take the standard deduction, and are a full-year Georgia resident.
When in doubt, select Form 500, as it accommodates all filing scenarios without risking missing important information.

Step 2: Complete Basic Information

Enter your full name, mailing address, and Social Security number exactly as they appear on your federal tax return. This ensures your state return matches IRS records and prevents delays. Indicate your full-year, part-year, or nonresident residency status. Select the filing status matching your federal income tax return (Single, Married Filing Jointly, Married Filing Separately, or Head of Household).

Step 3: Calculate Your Federal Adjusted Gross Income (AGI)

Locate your AGI on your federal income tax return. This figure is the foundation for your Georgia tax calculation. It includes all taxable income after allowable adjustments, such as IRA contributions or student loan interest. Transferring this number accurately is critical, as errors here will affect your state tax liability.

Step 4: Make Georgia-Specific Adjustments

Use Schedule 1 to modify your AGI for Georgia’s rules:

Additions: Include interest from non-Georgia municipal bonds and other income not taxed federally but taxable in Georgia.
Subtractions: Deduct retirement income exclusions and Social Security benefits included in your federal AGI but not taxed in Georgia.
Making these adjustments ensures your taxable income reflects Georgia’s laws rather than federal changes from the Tax Cuts and Jobs Act.

Step 5: Determine Deductions

Choose between the standard deduction and itemizing deductions:

The standard deduction for 2018 is $4,600 for Single/Head of Household, $6,000 for Married Filing Jointly, and $3,000 for Married Filing Separately.
If you itemized on your federal income tax return, you must also itemize on your Georgia return, even if the amounts differ.
Include deductions for property taxes, mortgage interest, charitable contributions, and qualifying medical expenses, supported by receipts.

Step 6: Apply Exemptions

Claim your personal and dependent exemptions:

For 2018, the exemption is $2,700 for Single/Head of Household and $3,700 for each spouse in a Married Filing Jointly return.
Dependents qualify for a $3,000 exemption each.
Include additional exemptions if you or your spouse is five or older or blind. These exemptions directly reduce your taxable income.

Step 7: Claim Any Applicable Tax Credit

Use Schedule 2 to list all eligible credits, which reduce your tax liability. dollar-for-dollar:

The low-income tax credit is available for individuals with qualifying income levels.
Another state tax credit is available if you paid income taxes to another state on the same income.
Utilize Form IND-CR to claim credits related to business and education. Review the Georgia Department of Revenue’s guidance to ensure you don’t miss credits that apply to your situation.

Step 8: Calculate Your Georgia Tax Liability

Refer to the Georgia tax tables in the instruction booklet to find the correct tax amount for your taxable income. Ensure you use the proper table for filing status to prevent underpayment or overpayment.

Step 9: Determine Payments and Refund or Balance Due

Add together all payments, including:

Georgia tax withheld from your paychecks (reported on W-2s and 1099s).
Estimated tax payments made during the year.
Any overpayments from the prior year are applied to 2018.
If your total payments exceed your liability, you’ll receive a refund. If they fall short, you will need to pay the remaining balance.

Step 10: Sign, Date, and File Your Return

Sign and date the return. If you are filing jointly, both spouses must sign. Attach all required forms, schedules, and documentation. If filing on paper, submit your return electronically for faster processing, or mail it to the correct Georgia Department of Revenue address.

How to File Your Georgia Tax Return

You can file your 2018 Georgia tax return electronically or by mailing a paper return. The method you choose may depend on how quickly you want your refund, your comfort level with technology, and whether you are using professional tax software or preparing the return yourself.

Electronic Filing (E-File)

E-filing is the fastest and most efficient way to submit your Georgia return, with refunds often issued within five business days.
The Georgia Department of Revenue encourages electronic filing because it reduces errors, confirms receipt, and speeds up processing compared to paper submissions.
To e-file, complete your federal tax return first, since your Georgia return will use information from your federal income tax return.
You may qualify for a free filing option through the Georgia Free File Alliance, which partners with software companies to offer no-cost filing to eligible taxpayers.
If you do not qualify for a free option, you can use approved paid software providers from the Georgia Approved Vendor List.

Paper Filing

If you prefer to complete your return manually or are uncomfortable filing online, paper filing is an option.
Before mailing, ensure you have completed your federal tax return, as Georgia’s forms require figures directly from your federal income tax return.
Include all required forms, schedules, and documentation, such as W-2s and 1099s, and sign and date your return before sending it.
Use the correct mailing address based on whether you are including a payment:
- Without Payment:
  Georgia Department of Revenue
  Processing Center
  PO Box 740380
  Atlanta, GA 30374-0380
- With Payment:
  Georgia Department of Revenue
  Processing Center
  PO Box 740399
  Atlanta, GA 30374-0399

Consider using a trackable mailing service to ensure your return reaches the Georgia Department of Revenue immediately. This provides proof of delivery, which can be helpful if there are any questions about when your documents arrived. Having confirmation on file also gives you peace of mind that your return is in the state’s possession and ready for processing.

Georgia Tax Payment Options

Georgia offers multiple ways to pay your 2018 state income taxes. The best option for you will depend on whether you plan to pay electronically, send a check, or arrange an installment agreement.

Online Payments through the Georgia Tax Center (GTC)

The Georgia Tax Center at gtc.dor.ga.gov allows you to pay directly from your bank account using an ACH transfer. This free, secure method immediately posts your payment to your account.
You can also pay by credit or debit card through approved processors. However, convenience fees apply, which are paid directly to the processing company, not the state.
Before submitting your payment, double-check your return to confirm the exact amount you owe so you do not overpay.

Credit and Debit Card Payments

Georgia accepts Visa, MasterCard, American Express, and Discover for individual income tax payments.
You can make payments online or by phone using approved vendors listed by the Georgia Department of Revenue.
The processing fees vary based on the payment amount and the vendor used.

Check or Money Order Payments

If you prefer to pay by check or money order, make it payable to “Georgia Department of Revenue” and write your Social Security number, tax year, and return type on the memo line.
Mail your payment with the Form 525-TV payment voucher to the address provided in the instructions for returns with payments.
Sending your payment early ensures it arrives by the due date and helps you avoid late fees or penalties.

Installment Payment Program

If you cannot pay the full balance immediately, request an installment agreement through the Georgia Tax Center.
To qualify, you must file all required returns and agree to pay the full balance within the program’s allowed timeframe.
An installment agreement may include setup fees, and automatic withdrawals from your bank account are recommended to avoid missed payments.

Tracking Your Refund or Balance Due

Once you file your 2018 Georgia tax return, you should check the status of your refund or confirm the amount you still owe. Tracking your account ensures you know when your payment is received or when your refund will arrive, and it helps prevent surprises if adjustments are made.

Tracking Your Refund After Filing Your Federal Tax Return

You can track each separately if you filed your federal tax return and your Georgia return around the same time. Georgia’s refund processing system is independent of the IRS system, so receiving your federal refund does not mean your state refund has been issued.
You can check your Georgia refund status online at the Georgia Tax Center (gtc.dor.ga.gov) by providing your Social Security number and the expected refund amount.
If electronically filed returns are error-free, refunds are typically processed within five business days, while paper returns can take up to 90 days.

Verifying Your Balance Due After Completing Your Federal Income Tax Return

Completing your federal income tax return first ensures that your Georgia balance due is calculated correctly, since Georgia uses your adjusted gross income as a starting point.
The Georgia Tax Center shows your balance due, penalties, and interest (if the payment date has passed). You can prevent further charges by paying online, by mail, or through an installment plan.

Best Practices for Refunds and Payments

To receive your refund faster, choose direct deposit, and double-check that your bank account information is correct before filing.
If you owe money, paying electronically from your bank account or using a credit card can immediately confirm payment, although card payments may involve processing fees.
Keep copies of your state and federal filings for your records if you need to resolve any discrepancies with the Georgia Department of Revenue or the IRS.

Final Filing Checklist

Completing your 2018 Georgia tax return is only the first step. Before submitting it, review your forms, schedules, and supporting documents to ensure everything is accurate and complete. This final review can help you avoid delays, penalties, or missed refunds.

Confirm Return Completion

Review each section of your return to ensure every required field is filled in and the math is correct. Double-check your name, Social Security number, and filing status to ensure they match your federal tax return. If you have made Georgia-specific adjustments, confirm that they are applied correctly.

Attach All Required Documents

Make sure all supporting forms and schedules are included. This typically means attaching W-2s, 1099s, Georgia withholding forms, and any schedule for deductions, exemptions, or tax credits you claim. If you are itemizing, keep receipts for charitable contributions, property taxes, or other deductible expenses in your records in case of an audit.

Verify Signatures and Dates

Sign and date the return where required. If you are filing jointly, both spouses must sign. If a paid preparer assisted with your return, ensure they signed and included their preparation details. An unsigned return will not be processed and will cause delays.

Confirm Payment Method and Mailing Address

If taxes are due, verify your payment method and ensure all payment details are accurate. For electronic payments, confirm your bank account information before submission. If mailing your return, use the correct address based on whether you are including a payment. Mailing to the wrong address can delay processing and result in penalties if the payment arrives late.

Keep Copies for Your Records

Retain a complete copy of your Georgia return, your federal income tax return, and all supporting documents. These records can be essential if you must amend your return, respond to a Georgia Department of Revenue inquiry, or prepare future returns.

Frequently Asked Questions (FAQs)

What if I missed the April 15, 2019, deadline for my 2018 Georgia tax return?

If you missed the filing deadline, submit your return as soon as possible to reduce penalties and interest. Late-filing penalties accrue monthly, and late-payment interest applies until the balance is paid. Filing promptly ensures compliance and prevents further collection actions from the Georgia Department of Revenue.

Can I e-file my 2018 Georgia return for free?

You may be eligible to e-file for free through the Georgia Free File Alliance program, which partners with approved software providers. Eligibility is usually based on income level or age. Check the Georgia Department of Revenue website for participating providers and requirements. Filing electronically is the fastest way to receive your refund and confirm your return has been accepted.

What deductions do Georgia taxpayers often overlook?

Commonly missed deductions include property taxes, mortgage interest, charitable contributions, and certain medical expenses if you are itemizing. People often overlook retirement income exclusions and credits for taxes paid to another state. Keep organized records throughout the year to claim every deduction you are entitled to when you file your state return.

Can I file jointly if I moved to or from Georgia during 2018?

You can file jointly if you meet federal requirements, even if one spouse lived outside Georgia for part of the year. You must complete Schedule 3 to allocate income and deductions between Georgia and other states. Special rules may apply to part-year residents when calculating Georgia taxable income.

What if my spouse and I have different residency statuses?

Couples with mixed residency statuses can choose to file jointly or separately. Filing jointly may simplify the process but requires careful allocation of income earned inside and outside Georgia. If the couple decides to file separately, each spouse will report only their income sourced from Georgia. Compare both methods to see which results in the lowest overall tax liability before filing.