Reviewed and updated October 16, 2026

1–2. Confirm the year and residency

A return for income earned in 2025 is a 2025 tax return, even if filed during 2026. Use the forms and rules for the year reported. Do not apply a newer deduction amount to an older return simply because it is being filed now.

Georgia distinguishes full-year residents, part-year residents and nonresidents. Record move dates and Georgia-source income, including wages, business income and rental activity where applicable. Atlanta residence does not remove the need for a state filing review.

3–4. Collect income and support

Gather W-2s, 1099s, investment statements, retirement distributions, business records and prior returns. Include income that lacks a tax form. For Marketplace insurance, keep Form 1095-A so advance premium credits can be reconciled correctly.

Collect records for dependents, education, qualifying care, retirement contributions and deductions. A bank payment alone may not establish eligibility; receipts and the underlying facts matter. Georgia adjustments can differ from federal treatment.

5. Review filing and payment together

Georgia discontinued Form 500EZ for tax years beginning in 2025; use the appropriate Form 500 and current instructions. Complete the federal calculation first, then account for Georgia-specific adjustments.

An extension to file generally does not extend payment time. Verify bank information, names and Social Security numbers before authorization, and retain acceptance confirmations and a copy of the filed return. If a deadline has passed, discuss filing promptly and arranging payment rather than waiting for the next filing season. Use the secure client portal for sensitive documents and ask the team about any missing item.

Official sources

This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.