Georgia Claim For Refund

Claim For Refund
TSD_Claim_For_Refund_Form_IT550
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IT-550 (Rev. 01/22/19)

CLAIM FOR REFUND OF GEORGIA INCOME TAX
ERRONEOUSLY OR ILLEGALLY COLLECTED

STATE OF GEORGIA
DEPARTMENT OF REVENUE
TAXPAYER SERVICES DIVISION

Name

IMPORTANT
SEE INSTRUCTIONS ON
BACK PAGE FOR USES
OF THIS FORM AND
FOR MAILING
ADDRESSES

Tax Type:

Street and Number
City or Town

County

S tate

Federal Employer ID Number

Georgia Withholding Number

Taxpayer’s Social Security Number

Spouse’s Social Security Number

Corporate

Withholding

Zip Code

Individual

1. Taxable year or period for which taxes were paid.
or fiscal year ending

Calendar year or period
2. Amount of tax paid

$

3. Amount of tax due

$

4. Amount of refund claimed
Claimant believes that this claim should be allowed for the following reasons:
(Attach separate pages if additional space is needed.)

$

I (we) declare under the penalties of perjury that this claim (including any accompanying schedules and statements) has been examined
by me (us) and to the best of my (our) knowledge and belief is true and correct.

,

Date

Signed:

(Claim must be signed by both husband and wife if
a joint return was filed. Corporate officer should state his/her title.)

THIS SECTION IS FOR OFFICIAL USE ONLY.
I recommend that action on this claim be taken as indicated in the following schedule.
Amount Claimed

$____________________

Amount Rejected

$____________________

Amount Allowed

$____________________

Interest From __________________To ____________ $____________________
Total

$______________________

Examined by:

Approved by:

Based on the facts as stated in this claim and on the certificate of the Examining and Approving Agents, it is directed that
the refund be issued or denied as indicated above.

Date

,

By

Georgia Department of Revenue, Taxpayer Services Division

INSTRUCTIONS FOR FORM IT-550
Form IT -550 may be used to request a refund of withholding, corporate, and individual income taxes. Instructions
for completing the form are listed below for each tax type.

WITHHOLDING TAX
Effective July 1, 2016, any employer required to pay taxes electronically (those owing more than $500.00 in connection with any return, report, or other document pertaining to withholding tax) is required to file any claims for refund
electronically through the Department’s Georgia Tax Center (GTC). For all other employers Form IT -550 can be used
to claim a refund of withholding tax for a particular period. An amended return for the period in question and
applicable W-2Cs (if the year has ended) should be attached to the IT-550. To amend Form G-7, check the
“Amended Return” box near the top of the form and write the corrected information in the appropriate fields.
Additionally, O.C.G.A. § 48-7-104 allows an employer to adjust a prior period on a subsequent return for the same
calendar year. If the adjustment results in a refund, Form G-7 for the period in which the adjustment is taken should
be attached to the IT-550 and mailed to the Taxpayer Services Division. The mailing address for a withholding tax related
IT-550 is Taxpayer Services Division, 1800 Century Blvd. NE, 8th Floor, Atlanta, Georgia 30345-3205. For additional
information, contact the Taxpayer Services Division at 1-877-423-6711.

CORPORATE INCOME OR NET WORTH TAX
In general, Form IT-550 should only be used to claim a refund for estimated taxes that were not claimed on the original
corporate income tax return. The mailing address for a corporate income or net worth tax related IT-550 is Georgia
Taxpayer Services Division, 1800 Century Blvd. NE, 8th Floor, Atlanta, Georgia 30345-3205. For additional information, contact the Taxpayer Services Division at 1-877-423-6711.

INDIVIDUAL INCOME TAX
Generally, Form 500 Individual Income Tax Return or Form 500X Amended Individual Income Tax Return should be
used to claim a refund of individual income tax. However, if your return reflects a refund of less than $1, you will not
receive a refund check unless a separate application is filed in duplicate on Form IT-550. A copy of Form 500 or 500X,
as applicable, should be attached to the IT-550 when filed. Form IT-550 should be mailed to the mailing address listed
on Form 500 or Form 500X. For additional information, contact the Taxpayer Services Division at 1-877-423-6711.