Form 500 Es - Individual And Fiduciary Estimated Tax Payment Voucher - 2013 Page 2
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2INSTRUCTIONS FOR INDIVIDUAL AND FIDUCIARIES ESTIMATED TAX (500ES)
WHO MUST FILE ESTIMATED TAX. Each individual or fiduciary subject
WHEN AND WHERE TO FILE. Estimated tax required from persons not
to Georgia income tax who reasonably expects to have gross income
regarded as farmers or fishermen shall be filed on or before April 15 of
during the year which exceeds (1) personal exemption, plus (2) credit for
the taxable year, except if the above requirements are first met on or after
dependents, plus (3) estimated deductions, plus (4) $1,000 income not
April 1 and before June 1, estimated tax must be filed by June 15; on or
subject to withholding.
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
EXCEPTION. Estimated tax is not required if, under an agreement
between the employer and the employee, additional tax is withheld to
dates.
cover income that normally would require estimated tax to be filed.
Individuals whose gross income from farming or fishing is at least
Make check or money order payable to:
two thirds of the total gross income from all sources may: (a) file
as the other taxpayers or (b) file their return by March 1 and pay
“Georgia Department of Revenue”
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
Payment should be mailed to:
before the date two years after the date of the decedent’s death in the
Processing Center
Georgia Department of Revenue
case of:
P.O. Box 740319
1. The estate of such decedent; or
Atlanta, Georgia 30374-0319
2. A testamentary trust as defined in IRC Section 6654(l)(2)(B).
You may also pay estimated tax with a credit card. Visit our website
PURPOSE OF ESTIMATED TAX. The purpose is to enable taxpayers
at https://etax.dor.ga.gov for more information.
having income not subject to withholding to currently pay their income
tax. Taxpayers are also required to file an annual return claiming credit
HOW TO COMPLETE FORM 500 ES.
thereon for amounts paid or credited to their estimated tax.
Complete the name and address field located on the upper right side of
coupon.
Calculate your estimated tax using the schedule in the tax
PAYMENT OF ESTIMATED TAX. Payment in full of your estimated tax
booklet (Page 24). Line 15 is your estimated tax for the year. Divide Line
may be made with the first required installment or in equal installments
15 by the number of quarters of liability (see “When and Where to File”
during this year on or before April 15, June 15, September 15, and the
above) to compute the amount to be submitted quarterly.
Enter this
following January 15. If the due date falls on a weekend or holiday, the
amount on Form 500 ES and submit to the Georgia Department of
tax shall be due on the next day that is not a weekend or holiday. Please
Revenue.
A coupon booklet will be sent to you for the remaining
include your Social Security number on your check.
quarters.
HOW TO ESTIMATE YOUR TAX.
A schedule for computing your
DEDUCTION AMOUNT FOR TAX YEAR 2013
estimated tax is enclosed in the booklet on page 24. Tax rate schedules
Personal Exemption for self and spouse if married (each)..........$3,700
are listed in the Tax Booklet.
Personal Exemption for self if not married....................................$2,700
Dependent Exemption..................................................................$3,000
PENALTIES. Failure to comply with the provisions of this law relative to
underpayment of installments may result in the assessment of additional
Maximum Retirement Income Exclusion:
charges as a penalty. Willful failure to pay estimated tax will constitute a
If age 62-64 or less than 62 and permanently disabled...
$35,000
misdemeanor.
$65,000
If age 65 or older..............................................................
STANDARD DEDUCTION.
Single and head of household ........................................... $2,300
For additional information concerning Individual forms please
Married filing jointly .............................................................. $3,000
call: 1-877-423-6711.
Married filing separately .......................................................$1,500
Additional Deduction:
Georgia Public Revenue Code Section 48-2-31 stipulates that
taxes shall be paid in lawful money of the United States, free of
Age 65 or older .................................. $1,300
Blind ......................................................$1,300
any expense to the State of Georgia.
These additional deductions are for you and your spouse only if the
standard deduction is used. These amounts are standard regardless
of income.
PLEASE DO NOT STAPLE. PLEASE REMOVE ALL ATTACHED CHECK STUBS.
Cut along dotted line
500 ES
Individual or Fiduciary Name and Address:
(Rev.9/12)
Individual and Fiduciary Estimated Tax
Payment Voucher
2013
Calendar Year
or Fiscal Year Ending
TYPE OF RETURN:
Select
Taxpayer’s SSN or Fiduciary FEIN
Spouse’s SSN
Tax Year
Quarter
Due Date
Vendor Code
040
If your name and address is incorrect,
PLEASE DO NOT STAPLE. REMOVE ALL CHECK STUBS.
mark the change of address in box and
make change in box below.
Address Change
PROCESSING CENTER
GEORGIA DEPARTMENT OF REVENUE
PO BOX 740319
$
ATLANTA GA 30374-0319
Amount Paid
500000200000000004000000000000
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