When mailing your Georgia state tax return, the address depends on whether you owe taxes or expect a refund:

• If you do not owe taxes or are expecting a refund , mail your return to:
  Georgia Department of Revenue
  P.O. Box 740380
  Atlanta, GA 30374-0380

• If you owe taxes and are enclosing a payment, mail your return and payment to:
  Georgia Department of Revenue
  P.O. Box 740321
  Atlanta, GA 30374-0321

If you have electronically filed your return but need to mail a payment, use:
Georgia Department of Revenue
Processing Center
P.O. Box 740323
Atlanta, GA 30374-0323 For other specific forms like estimates or extensions, there are separate addresses, but for a standard individual income tax return, use the above based on whether you owe or not