Form 500-ES — Individual & Fiduciary Estimated Tax Payment Voucher

# preamble

Instructions DO NOT fold, staple or paper clip items being mailed. DO NOT mail in the worksheet, keep this for your records. 500-ES Worksheet for Individual/Fiduciary 1. 2. Spouse's SSN: 3. Individual or Fiduciary Name: 4. Street Address Line 1: 5. Street Address Line 2: 6. City: 7. State: 8. Zip: - 9. Please Select Tax Type of Return: ......................... 10. Check If Address Change: ..................................... Calendar Year or Fiscal Year Ending:11. 12. Due Date:................................................................. 13. Amount Paid:.......................................................... State of Georgia Department of Revenue

# PLEASEDO NOTM

AIL! KEEP THESE INSTRUCTIONS AND WORKSHEET WITH YOUR RECORDS 1. Download (free) the latest version of Adobe Reader. adobe.com/products/acrobat/readstep2.html 2. Complete the worksheet below to automatically create your payment voucher. 3. Click the "Print" button to print a completed 500 ES Individual/Fiduciary payment voucher. 4. Cut the payment voucher along the dotted line and mail the voucher and your payment only t o the address on the voucher.

INSTRUCTIONS FOR INDIVIDUAL AND FIDUCIARIES ESTIMATED TAX (500ES) WHO MUST FILE ESTIMATED TAX. Each individual or fiduciary subject to Georgia income tax who reasonably expects to have gross income during the year which exceeds (1) applicable exemptions, plus (2) estimated deductions, plus (3) $1,000 of income not subject to withholding. EXCEPTION. Estimated tax is not required if, under an agreement between the employer and the employee, additional tax is withheld to cover income that normally would require estimated tax to be filed. Individuals whose gross income from farming or fishing is at least two thirds of the total gross income from all sources may: (a) file as other taxpayers or (b) file their return by March 1 and pay the full amount of tax due by that date. Fiduciaries shall not be required to pay estimated tax with respect to any taxable year ending before the date two years after the date of the decedent's death in the case of: WHEN AND WHERE TO FILE. Estimated tax required from persons not regarded as farmers or fishermen shall be filed on or before April 15 of the taxable year, except if the above requirements are first met on or after April 1 and before June 1, estimated tax must be filed by June 15; on or after June 1 but before September 1, by September 15; and on or after September 1, by January 15 of the following year. Individuals filing on a fiscal year basis ending after December 31 must file on corresponding dates. Make check or money order payable to: "Georgia Department of Revenue" Payment should be mailed to: Processing Center Georgia Department of Revenue PO Box 740319 Atlanta, Georgia 30374-0319 You may also pay estimated tax with a credit card. Visit our website at dor.georgia.gov for more information. HOW TO COMPLETE FORM 500 ES. Complete the name and address field located on the upper right side of coupon. Calculate your estimated tax using the schedule in the tax booklet . Line 15 i s your estimated tax for the year. Divide Line 15 by the number of quarters of liability (see "When and Where to File" above) to compute the amount to be submitted quarterly. Enter this amount on Form 500 ES and submit to the Georgia Department of Revenue. PURPOSE OF ESTIMATED TAX. The purpose is to enable taxpayers having income not subject to withholding to currently pay their income tax. Taxpayers are also required to file an annual return claiming credit thereon for amounts paid or credited to their estimated tax. PAYMENT OF ESTIMATED TAX. Payment in full of your estimated tax may be made with the first required installment or in equal installments during this year on or before April 15, June 15, September 15, and the following January 15. Fiscal year filers should adjust the dates accordingly. If the due date falls on a weekend or holiday, the tax shall be due on the next day that is not a weekend or holiday. HOW TO ESTIMATE YOUR TAX. A schedule for computing your estimated tax and the tax rate are listed in the Tax Booklet. PENALTIES. Failure to comply with the provisions of this law relative to underpayment of installments may result in the assessment of additional charges as a penalty. Willful failure to pay estimated tax will constitute a misdemeanor. STANDARD DEDUCTION. EXEMPTION AMOUNT FOR TAX YEAR 2025 Dependent Exemption..................................................................$4,000 (After 12/31/23, there are no more personal exemptions for self and spouse if married or self if not married) Maximum Retirement Income Exclusion: If age 62-64 or less than 62 and permanently disabled.............. $35,000 If age 65 or older......................................................................... $65,000 Single, ead of household, or Married filing separately ................... $12,000 Maximum Military Retirement Income Exclusion: If under the age of 62................................................................. $17,500Married filing jointly............................................................................$24,000 If under the age of 62 with earned income of (After 12/31/23, there are no more additional $1,300 deductions for taxpayers who are age 65 or older or blind.) more than $17,500................................................................... . $35,000 Georgia Public Revenue Code Section 48-2-31 stipulates that taxes shall be paid in lawful money of the United States, free of any expense to the State of Georgia. PLEASE DO NOT STAPLE. PLEASE REMOVE ALL ATTACHED CHECK STUBS. Cut along dotted line 50 0 ES (Rev. 05/12/25) I ndividual and Fiduciary Estimated Tax Payment Voucher Calendar Year Individual or Fiduciary Name and Address: TYPE OF RETURN: Taxpayer's SSN or Fiduciary FEIN Spouse's SSN Tax Year Quarter Due Date Vendo r Code PLEASE DO NOT STAPLE. REMOVE ALLCHECK STUBS. Address Change

# PROCESSING CENTER GEORGIA DEPARTMENT OF REVENUE

PO BOX 740319 ATLANTA GA 30374-0319 Amount Paid $ 1. The estate of such decedent; or 2. A testamentary trust as defined in IRC Section 6654(l)(2)(B). o r Fi scal Y ear Ending