Georgia residents that are members of the National Guard or Air National Guard may qualify for a credit on their Georgia tax return. The servicemember must be on active duty or active duty training in the US Armed Forces for more than 90 consecutive days.
- The credit is claimed in the year in which the most days were served or the year in which the 90th day was served (if same number of days served in two years).
- The credit applies for each year in which the servicemember qualifies for the credit.
- The credit cannot exceed the income tax liability or the premiums paid for qualified life insurance premiums. Qualified life insurance premiums are paid through the servicemember's group life insurance program through the US Department of Veterans Affairs.
- Unused credits can be carried forward.
To claim this credit, go to:
- State Section
- Credits from IND CR
- GA National Guard/Air National Guard Credit
For more information, see the Georgia Instructions.