Georgia's estate tax for estates of decedents with a date of death before January 1, 2005 is based on federal estate tax law. As the claiming heir of the decedent, I am entitled to payment or delivery of the Georgia tax refund.File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund. File an estate income tax return. Form GA-V, Fill-in Withholding Tax Payment Voucher. Executors or administrators have 12 months from the date of the decedent's death to file the estate income tax return. The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. Part year residents and nonresidents who receive income from. Georgia sources are required to file Georgia Form 501 and complete. Here's what you need to know about the deceased's final tax return, reporting income and deductions, inheritance and more.