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Georgia Return>Basic Information
The following can be found in the Georgia State Return > Basic Information
- Does your address differ from the Georgia return you filed last year?
- E-mail address
- Enter the number of qualifying exemption
- Change Filing Status from MFJ to MFS for State purposes only
- Attach Supporting Documentation
Georgia Return>Additions to Income
The following can be found in the Georgia State Return > Additions to Income
- Adjustments to Interest and Dividends received on non-Georgia municipal and state bonds pulled from the federal
- Enter Lump Sum Distributions received from employee benefits plans reported on federal Form 4972
- Enter any Net Operating Loss Carry-Overs from years when you were NOT subject to Georgia income tax.
- Adjustments due to Federal tax changes
- Payments for more than $600 in a taxable year made to employees which are not authorized employees and which are not excepted by Code Section 48-7-21.1. An authorized employee is someone legally allowed to work in the United States.
- Taxable portion of withdrawals on the Path2College 529 Plan
- For the Qualified Education Expense credit, enter the deduction relating to the credit. See Regulation 560-7-8-.47
- For the Land Conservation credit, enter the deduction relating to the credit. See Regulation 560-7-8-.50 for more information.
- For the Qualified Rural Hospital Organization Expense tax credit, enter the deduction relating to the credit. See Regulation 560-7-8-.57 for more information.
- For the Qualified Education Donation tax credit, the deduction relating to the credit. See Regulation 560-7-8-.60 for more information.
- For the Qualified Foster Care Donation tax credit, the deduction relating to the credit. See regulation 560-7-8.68 for more information.
- For the Qualified Law Enforcement Donation tax credit, the deduction relating to the credit. See regulation 560-7-8.68 for more information.
- House Bill 149 Addition: For owners of a passthrough entity or entities that have elected to pay tax at the entity level, enter your allocable share of loss that was apportioned and allocated at the entity level
- Enter amount to adjust calculated Special Depreciation. (Please verify before making any adjustments)
- Other Additions
Georgia Return>Subtractions from Income
The following can be found in the Georgia State Return > Subtractions from Income
- 2024 Savings Plan Contributions
- Georgia Military Retirement Exclusion
- 2024 Savings Plan Contributions
- Taxable State Refunds other than Georgia
- Individual retirement account, Keogh, SEP and SUB-S plan withdrawals where tax has been paid to Georgia because of the difference between Georgia and Federal law for tax years 1981 through 1986
- Salaries and wages reduced from Federal taxable income because of the Federal Jobs Tax Credit
- Dependents unearned income included in parents Federal adjusted gross income.
- Enter the income from any fund, program or system which is exempted by Federal law or treaty
- Adjustment for teachers retired from the Teacher’s Retirement System of Georgia for contributions paid between July 1,1987 and December 31,1989 that were reported to and taxed by Georgia
- High deductible health plans premiums paid
- Amount to adjust calculated special depreciation. (Please verify before adjusting)
- Income received from deceased veterans by surviving family
Georgia Return>Itemized Deductions
The following can be found in the Georgia State Return > Itemized Deductions
- Enter adjustments for investment interest expense for the production of income exempt from Georgia tax.
Georgia Return>Credits
The following can be found in the Georgia State Return > Credits
IMPORTANT: Certain credits are automatically calculated and carried from your Federal return to your Georgia return. Below are additional credits that are available through the state of Georgia. Please review each section and complete the necessary information as it is applicable to your tax situation.
- Credit for Taxes Paid to Another State
- Credits from IND
- Disabled Person Home Purchase or Retrofit Credit
- Child and Dependent Care Expense Credit
- GA National Guard/Air National Guard Credit
- Qualified Caregiving Expense Credit
- Rural Physicians Credit
- Disaster Assistance Credit
- Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years Beginning on or After January 1, 2008 and before January 1, 2021
- Eligible Single-Family Residence Tax Credit
- Community Based Faculty Preceptor Tax Credit
- Adoption of a Foster Child Credit for Adoptions Occurring in Taxable Years Beginning on or After January 1, 2021
- Teacher Recruitment and Retention Credit
- Would you like the system to automatically calculate the amount of each credit to use this year? If you choose no, you will need to manually enter the amount to use in the current year for each credit that you are claiming.
- Other Non IND-CR Credits
- Form IT-QEE-TP2 - Qualified Education Expense Credit
- Form IT-CONSV - Conservation Tax Credit
- Other Non IND-CR Credits
Georgia Return > Voluntary Contributions
The following can be found in the Georgia State Return>Voluntary Contributions
- Georgia Wildlife Conservation Fund
- Georgia Children & Elderly Fund
- Georgia Cancer Research Fund
- Statewide Land Conservation Program
- Georgia National Guard Foundation
- Dog and Cat Sterilization Fund
- Save the Cure Fund
- Realizing Educational Achievement Can Happen (REACH) Program
- Public Safety Memorial Grant
- Disabled Veterans' Scholarship Fund
Georgia Return > Payments and Penalties
The following can be found in the Georgia State Return>Payments and Penalties
- Enter the amount of your state refund, if any, that you would like to apply to your 2025 tax return
- Enter the payment amount made with your GA extension
- Enter the payment amount made with your GA extension
Georgia Return > Miscellaneous Forms
The following can be found in the Georgia State Return>Miscellaneous Forms
- Estimated Payment Vouchers, Form 500ES
- GA Form 500-UET Underpayment of Estimated Income Tax
- GA Form 5347 Statement of Person Claiming Refund on Behalf of a Deceased Taxpayer
- Form IT-303 Application for Extension of Time to File GA Income Tax Return
- Form IT-560 Extension Payment Voucher