Georgia Claim For Refund

Claim For Refund
2025 IT-550 Claim for Refund of Georgia Income Tax Erroneously or Illegally Collected
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IT-550 (Rev. 06/18/25)

STATE OF GEORGIA
DEPARTMENT OF REVENUE
TAXPAYER SERVICES DIVISION

IMPORTANT
SEE INSTRUCTIONS ON
PAGE 2 FOR USES
OF THIS FORM AND
FOR MAILING
ADDRESSES

Tax Type:

Individual

CLEAR

CLAIM FOR REFUND OF GEORGIA INCOME TAX
ERRONEOUSLY OR ILLEGALLY COLLECTED
Name
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

Fiduciary

Withholding

Composite

Corporate

Zip Code

Partnership

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 taxpayer and spouse if
a joint return was filed. Corporate officer should state his/her title.)

INSTRUCTIONS FOR FORM IT-550
Form IT -550 may be used to request a refund of individual, fiduciary, withholding, composite, corporate and
partnership income taxes. Instructions for completing the form are listed on page two (2) for each tax type.
For faster service request your refund on the Georgia Tax Center at https://gtc.dor.ga.gov.

MAILING INSTRUCTIONS
Send all IT-550 forms to:
Georgia Department of Revenue
P.O. BOX 105665
Atlanta, GA 30348-5665

For additional information, contact the Taxpayer Services Division at 1-877-423-6711.

INDIVIDUAL INCOME TAX*
To claim a refund requires Form 500 Individual Income Tax Return or Form 500X Amended Individual Income Tax
Return to be filed. However, if your return reflects a refund of less than $1, you will not receive a refund check unless a
separate application is filed on Form IT-550.
FIDUCIARY INCOME TAX
To claim a refund requires Form 501 Fiduciary Income Tax Return or Form 501X Amended Fiduciary Income Tax Return
to be filed. However, if your return reflects a refund of less than $1, you will not receive a refund check unless a separate
application is filed on Form IT-550.

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 any applicable supporting documents should already be filed.
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.
COMPOSITE INCOME TAX *
In general, Form IT-550 should only be used to claim a refund for estimated taxes that were not claimed on the
original composite income tax return.

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.

ESTIMATED TAX PAYMENTS FOR CONSOLIDATED GROUPS
If the member(s) of the Georgia affiliated group, other than the consolidated parent, submits estimated income tax
payments, then such member(s) must electronically request a refund of such payments through the Georgia Tax
Center.
PARTNERSHIP INCOME TAX *
In general, Form IT-550 should only be used to claim a refund for estimated taxes that were not claimed on
the original partnership income tax return.
*PASS-THROUGH ENTITY TAX:
Estimated payments made by owners are not eligible to be transferred to the pass-through entity, the estimated
payments or overpayments can be refunded upon request.
ESTIMATED TAX PAYMENTS FOR PASS THROUGH ENTITIES
Estimated payment(s)/overpayment(s) made by owners are not eligible to be transferred to the pass-through entity. A
pass-through entity that makes estimated payment(s) but then does not make the election to pay the tax at the entity
level, may not transfer the payment to it's owners but must instead claim a refund of the overpayment for the year the
estimates were made for. The entity may contact the Department and direct that the payments be transferred to its
composite estimated tax account or its non resident withholding tax account.