Georgia Estimated Tax Payments 2026

Georgia’s test on Form 500-ES is expected gross income compared with exemptions plus estimated deductions plus $1,000 of income not subject to withholding. The form lists an exception where an agreement with the employer withholds additional tax to cover the income. Fiduciaries and farmers and fishermen have their own rules, and the later start dates below apply if you first meet the requirements after April 1.

• Each individual or fiduciary subject to Georgia income tax who reasonably expects to have gross income during the year which exceeds applicable exemptions, plus estimated deductions, plus $1,000 of income not subject to withholding.

  “Each individual or fiduciary subject to Georgia income tax who reasonably expects to have gross income during the year which exceeds (1) applicable exemptions,”

• The third item is $1,000 of income not subject to withholding.

  “(3) $1,000 of income not subject to withholding.”

• Individuals whose gross income from farming or fishing is at least two thirds of the total gross income from all sources may file as other taxpayers or file their return by March 1 and pay the full amount of tax due by that date.

  “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.”

• If you first meet the requirements 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.

  “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.

  “Individuals filing on a fiscal year basis ending after December 31 must file on corresponding dates.”

Form 500-ES itself tells you to calculate the estimate with the schedule in the Georgia tax booklet and to divide it by the number of quarters of liability. It states no percentage test. The percentages come from Form 500 UET, the underpayment form the Department labels “For tax years 2025 and later”: it compares 100% of the preceding year’s tax (for a 12-month return) with 70% of the balance due (tax less credits), takes the lesser, and divides it by the installments required. Form 500 UET also lists exceptions that avoid the penalty, such as tax on annualized current-year income; read its instructions before relying on one.

• Divide Line 15 (your estimated tax for the year) by the number of quarters of liability to compute the amount to be submitted quarterly.

  “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.”

• Form 500 UET, line 4: Enter 100% of the Immediately Preceding Year’s Tax (return must be for a 12-month period).

  “Enter 100% of the Immediately Preceding Year’s Tax (return must be for a 12-month period)”

• Form 500 UET, line 5: Enter 70% of the Amount Shown on Line 3 (line 3 is the tax less credits used).

  “Enter 70% of the Amount Shown on Line 3”

• Form 500 UET, line 8: Enter the lesser of Line 6 or Line 7 for each period (lines 6 and 7 divide the 100% and 70% amounts by the number of installments required).

  “Enter the lesser of Line 6 or Line 7 for each period in the appropriate column”

You can pay online through the Georgia Tax Center (GTC) if you have set up an online account; the Department’s steps are below. The Form 500-ES worksheet creates the payment voucher: complete it, print the voucher, cut along the dotted line and mail the voucher and your payment only to the address on the voucher. The Department says not to fold, staple or paper clip items being mailed.

• The Department’s online instructions only apply to individuals and businesses who have already set up an online account on the Georgia Tax Center (GTC).

  “The instructions below only apply to individuals and businesses who have already set up an online account on GTC.”

• In GTC, under the Payment section, select Estimated Payment from the Payment Type drop down list, then select the period and enter and confirm the amount.

  “Select Estimated Payment from the Payment Type drop down list”

• Make the check or money order payable to “Georgia Department of Revenue” and mail it to Processing Center, Georgia Department of Revenue, PO Box 740319, Atlanta, Georgia 30374-0319.

  “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; the form refers you to dor.georgia.gov for more information.

  “You may also pay estimated tax with a credit card. Visit our website at dor.georgia.gov for more information.”

• Do not fold, staple or paper clip items being mailed.

  “DO NOT fold, staple or paper clip items being mailed.”

Official page: Georgia Department of Revenue: Make an Estimated Payment in GTC. Form: Form 500-ES (Individual and Fiduciary Estimated Tax Payment Voucher).

Form 500 UET (attach it to Form 500 or 501) figures the underpayment penalty at 9 percent a year on the amount of the underpayment for the number of days from the installment due date, and the Department’s penalty table gives the same 9% per year and points to Form 500 UET. Form 500-ES says willful failure to pay estimated tax is a misdemeanor. The Form 500 UET instructions (not the 500-ES) add a rule for the January installment: if you filed your return and paid the balance of tax by January 31 of the following year, the balance is treated as paid on January 15. Interest on past due taxes is a separate item the Department sets from the Federal Reserve prime rate and reviews each January; this page does not state a current rate.

• Form 500 UET instructions, Installment Payments: “If you filed your return and paid the balance of tax by January 31st of the following year, consider the balance paid as of January 15th.”

  “If you filed your return and paid the balance of tax by January 31st of the following year, consider the balance paid as of January 15th.”

• 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.

  “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.”

• Form 500 UET, line 20: Penalty (9 percent a year on amount shown on Line 17 for the number of days shown on Line 19).

  “Penalty (9 percent a year on amount shown on Line 17 for the number of days shown on Line 19)”

• Attach Form 500 UET to Form 500 or 501.

  “(Attach this form to Form 500 or 501)”

• The Department’s penalty table lists underpayment of estimated tax (individual) at 9% per year of the underpayment, and says to use Form 500 UET to compute the penalty.

  “9% per year of the underpayment (use Form 500 UET to compute the penalty)”

• Interest that accrues beginning July 1, 2016 accrues at an annual rate equal to the Federal Reserve prime rate plus 3 percent, and the rate is reviewed and may be adjusted each January.

  “Interest that accrues beginning July 1, 2016 accrues at an annual rate equal to the Federal Reserve prime rate plus 3 percent.”