Georgia allows certain taxpayers who filed a Married Filing Jointly (MFJ) federal return to file a Married Filing Separately (MFS) Georgia return. If you choose to change your filing status for Georgia purposes only, you must allocate income, adjustments, deductions, and dependents between each spouse.
When Should This Section Be Used?
Use the Changing Filing Status from MFJ to MFS for State Purposes Only section if:
- Your Federal return was filed as Married Filing Jointly.
- You want to file your Georgia return as Married Filing Separately.
- You need to allocate income, adjustments, deductions, and dependents between spouses for Georgia reporting purposes.
How to Access This Section
From the Georgia return:
Basic Information → Change Filing Status from MFJ to MFS for State Purposes Only → Begin
Select Yes if you wish to change the Georgia filing status from MFJ to MFS.
Select the Individual Filing the Return
Choose which spouse's information you are entering.
The program will automatically allocate certain income items equally between both spouses, such as:
- Wages
- Interest
- Dividends
- Certain 1099 income
- Other jointly reported income
These amounts can be adjusted if a different allocation is appropriate.
Income Allocation
Allocate income belonging to the selected spouse.
The section includes fields for:
- State and local tax refunds
- Capital gain or loss
- Other gains or losses
- Rents, royalties, and other income
- Taxable Social Security benefits
- Other income
Enter only the portion attributable to the selected spouse.
Adjustments to Income
Allocate any adjustments that belong to the selected spouse, including:
- Student loan interest
- Self-employed health insurance
- Alimony paid
- Tuition and fees deduction
- Penalty on early withdrawal of savings
- Other adjustments
These entries help determine the spouse's Georgia adjusted income.
Itemized Deductions (If Applicable)
If itemizing deductions, allocate the appropriate portion to the selected spouse.
Common itemized deductions include:
- Medical and dental expenses
- Taxes paid
- Mortgage interest
- Gifts to charity
- Casualty and theft losses
- Job expenses and miscellaneous deductions
- Other miscellaneous deductions
The program may display totals from the federal return to assist with allocating deduction amounts between spouses.
Child Care Credit
If applicable, enter the portion of any qualifying child care credit attributable to the selected spouse.
Dependent Allocation
Select which dependents should be claimed by the individual filing the Georgia MFS return.
The section allows you to assign dependents to the appropriate spouse for Georgia purposes.
Only assign dependents to one spouse's return unless otherwise allowed under Georgia rules.
Supporting Documentation Required
The Georgia return includes an Attach Supporting Documentation option.
When changing from MFJ federally to MFS for Georgia purposes, supporting documentation may be required to substantiate how income, deductions, credits, and dependents were allocated between spouses.
Keep records supporting all allocations in case additional information is requested by the Georgia Department of Revenue.
Important Notes
- This section should only be completed if the Federal return was filed as MFJ and the Georgia return is being filed as MFS.
- Income and deductions should be allocated as accurately as possible between spouses.
- Incorrect allocations may affect tax calculations, credits, deductions, and refund amounts.
- Review all allocations carefully before filing the return.