Individual Estimated Tax

Purpose
The purpose of estimated tax is to enable taxpayers having income not subject to withholding to currently pay their income tax.
Who Must File
Individuals or fiduciaries subject to Georgia income tax who expect to have income that exceeds: (1) personal exemption, (2) credit for dependents, (3) estimated deductions, plus (4) $1,000 income not subject to withholding.
Exception: Estimated tax is not required if an employer agrees to withhold additional tax to cover income that normally requires estimated tax to be filed.
Electronic Payment
You can pay individual estimated tax with a credit card. Click herefor more information.
You may also pay individual estimated tax through GTC. Click here for more information.
Payment Due Dates
Estimated tax may be paid in full with the first installment or in equal installments on or before April 15, June 15, September 15, and the following January 15. Mail your payment with Form 500ES to the address listed on the form.
Estimated Tax Work Sheet and Tax Rates
For additional information or assistance, visit the FAQ section of our website or contact the Individual Estimated Tax Section at 1-877-GADOR11 (1-877-423-6711) .

Standard Deduction:

Single/Head of Household...............................$2,300

Married Filing Joint..........................................$3,000

Married Filing Separate....................................$1,500

Additional Deductions:

Age 65 or older...............................................$1,300

Blind...............................................................$1,300

Personal Exemptions:

DEDUCTION AMOUNT FOR TAX YEAR 2013 & LATER

Personal Exemption for self
and spouse if married (each)......................... $3,700

Personal Exemption for self
if not married............................... $2,700

Dependent Exemption........................... $3,000

Maximum Retirement Income Exclusion

If age 62-64 or less than 62 and
permanently disabled.................. $35,000

If age 65 or older.................................. $65,000