Georgia state income tax — ITIN filer guide

Georgia taxes income at a flat 4.99% (tax year 2026), administered by the Georgia Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 4.99%

  • State return form: Form 500
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Generally must file if you are required to file a federal return and are a Georgia resident or have Georgia income (no separate dollar threshold published)
  • State sales tax: 4%
  • Scheduled change: HB 463 (signed May 11, 2026) cut the flat rate from 5.19% to 4.99% effective January 1, 2026, with provisions for further annual reductions; retirement income exclusion rises to $70,000 in 2027

Georgia refund timing

  • E-filed returns: most refunds within 21 days of receipt; allow up to 12 weeks for complete processing
  • Paper returns: up to 12 weeks
  • Check your Georgia refund status

State tax agency

  • Georgia Department of Revenue — dor.georgia.gov
  • Phone: 1-877-423-6711
  • Free filing option: No state-run individual e-file portal — approved Free File vendors listed by DOR, commercial software, or VITA

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Georgia state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form 500
  3. Apply state-specific deductions and credits
  4. E-file — No state-run individual e-file portal — approved Free File vendors listed by DOR, commercial software, or VITA
  5. Or visit a VITA site for free in-person preparation

Georgia state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Georgia has no state earned income tax credit (EITC). The federal EITC requires a valid SSN — ITIN filers cannot claim it in any state.

State child tax credit: NEW for TY2026: $250 credit per child under age 6 (HB 136, signed May 2025) — nonrefundable, one parent per child; ITIN treatment unspecified in the bill coverage reviewed

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Georgia Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.