Form IT- 511 Fillable Form IT- 511 Individual Income Tax Instruction Booklet

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00 00 00 00 00 00 00 00 00 00 00 00 00 00 1 0 4 0 0 1 0 5 8 3 1 3 4 0 0 10 Itemized or Standard Deduction X (See Tax Booklet Page 17 Line 10) 12 weeks for paper returns filed after April 1st 15 year straight line cost recovery period for certain improvements 2 0 0 00 0 2 8 5 1 0 4 379 4 weeks for returns filed electronically 5 0 05 0 5 810 5 740 5 year carryback of certain disaster losses I R C Sections 5 year carryback of NOLs attributable to Gulf Opportunity Zone 5 year carryback of NOLs incurred in the Kansas disaster area 5 year depreciation life for most new farming machinery and 50% bonus depreciation for most tangible property and computer 50% bonus depreciation for qualified reuse and recycling 50% bonus depreciation in connection with disasters federally 50% first year depreciation for post 8/28/2006 Gulf Opportunity 73 000 74 000 75 000 76 000 9 weeks for paper returns filed prior to April 1st Additional itemized deduction for the sales tax on the purchase Agreements are up to 36 months Any numbers or letters are crossed out or whited out bank account Changes the definition of eligible student Changes the term comprised to composed in subsection Deferral of debt discharge income from reacquisitions of business Defines eligible student Do not staple your check W 2s or any other documents to your return Eliminates the requirement that the Department shall not require Enclose copies of required returns schedules and other documentation with your return Failure to enclose proper Extends the tax credit to qualified investments made in 2014 Gives the Commissioner of Economic Development the If you have an overpayment indicate the amount to be refunded credited to estimated tax and/or contributed to Increased ($8 000) first year depreciation limit for passenger Mail Payment Voucher 525 TV with your return and payment to the address on Form 500 or 500EZ to ensure proper Mail your return payment and all necessary documentation to the appropriate address listed on the return For additional mailing Make your check or money order payable to the Georgia Department of Revenue If you owe less than $1 you do Modified rules for high yield original issue discount obligations Modified rules relating to the 15 year straight line cost recovery Modifies the percentage amount that student scholarship organizations New York Liberty Zone Benefits I R C Section 1400L Provides that each SSO in awarding scholarships or tuition Provides that in soliciting contributions an SSO shall not Provides that notwithstanding Code Sections 20 2A 7 48 215 Provides that on or before the end of the calendar year following Provides that the annual maximum amount (amount of tax Provides that the annual report submitted by the SSOs to the Provides that the credit amount for an individual who is a Provides that the preapproval application must be submitted Provides that the total aggregate amount of all tax credits Provides that until obligated revenues are designated for specific Returns for all years must be filed Special rules relating to a financial institution being able to Special rules relating to Gulf Opportunity Zone public utility Specifies that all information except the statistical information Specifies that once the SSO designates obligated revenues Specifies that the audit must verify that the SSO has complied Specifies that the tax credit shall not be allowed if the taxpayer Temporary tax relief provisions relating to the Midwestern The deposit is to a savings account that does not allow you to The election to deduct public utility property losses attributable The election to increase the normal two year net operating loss The exclusion of $2 400 of unemployment income for 2009 The routing number on a deposit slip is different from the routing The transition rule that would allow a taxpayer to revoke a prior You request a deposit of your refund to an account that is not Your checks state they are payable through a financial institution Your financial institution will not allow a joint refund to be $ 0 100 $10 000 but not more than $14 999 $ 8 $15 000 but not more than $19 999 $ 5 $26 All claims for the low income credit including $3 000; enter the total on Line 14b Add the amounts on Lines $4 000 $4 000 $50 000 00 The credit is available for investments made in $6 000 but not more than $7 999 $20 claims on amended returns must be filed on $8 000 but not more than $9 999 $14 % Not to exceed 100% (also known as the angel investor tax credit) (c)(1) (c)(3) and (c)(4) Under current law only the (COLUMN A) (COLUMN B) (COLUMN C) (Figures may be rounded off ) (If the taxpayer has depreciation differences from more (See Georgia tax rate schedule below) $ (See instructions on page 11) $ (See instructions on pages 11 12) $ (See Line 9 instructions on page 11) $ (SSOs) must obligate from their revenue received (Subtract Lines 13 and 14 from Line 12) (See 500ES on page 27) $ (Worksheet on page 14) * The amount entered must be reduced by credits that have been allowed by the other states ** Rental Royalty or Partnership income that is subject to FICA tax or Self employment tax should be included on line 2 not line 13 Trade or business *Retirement income does not include income received directly or indirectly from lotteries gambling illegal sources or similar income / 404 584 7720 0 0 4 0 5 9 0 0 9 5 0 4 1 0 7 1 000 1 100 1 000 8 000 15 000 22 000 29 000 1 001 1 003 1 007 1 00725 000 25 100 1 009 1 013 1 015 1 019 1 021 1 025 1 027 1 031 1 033 1 037 1 039 1 043 1 045 1 049 1 051 1 055 1 057 1 061 1 063 1 067 1 06726 000 26 100 1 069 1 073 1 075 1 079 1 081 1 085 1 087 1 091 1 093 1 097 1 099 1 1 3 1 100 1 200 1 103 1 105 1 109 1 111 1 115 1 117 1 121 1 123 1 127 1 12727 000 27 100 1 129 1 133 1 135 1 139 1 141 1 145 1 147 1 151 1 153 1 157 1 159 1 163 1 165 1 169 1 171 1 175 1 177 1 181 1 183 1 187 1 18728 000 28 100 1 189 1 193 1 195 1 199 1 2 7 1 200 1 300 1 201 1 2010 the credit cannot exceed the taxpayer s income tax liability 1 205 1 207 1 211 1 213 1 217 1 219 1 223 1 225 1 229 1 231 1 235 1 237 1 241 1 243 1 247 1 24729 000 29 100 1 249 1 253 1 255 1 259 1 261 1 265 1 267 1 271 1 273 1 277 1 279 1 283 1 285 1 289 1 291 1 295 1 297 1 300 1 400 1 301 1 303 1 307 1 30730 000 30 100 1 309 1 313 1 315 1 319 1 321 1 325 1 327 1 331 1 333 1 337 1 339 1 343 1 345 1 349 1 351 1 355 1 357 1 361 1 363 1 367 1 36731 000 31 100 1 369 1 373 1 375 1 379 1 381 1 385 1 387 1 391 1 393 1 397 1 399 1 400 1 500 1 403 1 405 1 409 1 411 1 415 1 417 1 421 1 423 1 427 1 42732 000 32 100 1 429 1 433 1 435 1 439 1 441 1 445 1 447 1 451 1 453 1 457 1 459 1 463 1 465 1 469 1 471 1 475 1 477 1 481 1 483 1 487 1 48733 000 33 100 1 489 1 493 1 495 1 499 1 500 1 600 1 501 1 505 1 507 1 511 1 513 1 517 1 519 1 523 1 525 1 529 1 531 1 535 1 537 1 541 1 543 1 547 1 54734 000 34 100 1 549 1 553 1 555 1 559 1 561 1 565 1 567 1 571 1 573 1 577 1 579 1 583 1 585 1 589 1 591 1 595 1 597 1 600 1 700 1 601 1 603 1 607 1 609 1 613 1 615 1 619 1 621 1 625 1 627 1 631 1 633 1 637 1 639 1 643 1 645 1 649 1 651 1 655 1 657 1 661 1 663 1 667 1 669 1 673 1 675 1 679 1 681 1 685 1 687 1 691 1 693 1 697 1 699 1 700 1 800 1 703 1 705 1 709 1 711 1 715 1 717 1 721 1 723 1 727 1 729 1 733 1 735 1 739 1 741 1 745 1 747 1 751 1 753 1 757 1 759 1 763 1 765 1 769 1 771 1 775 1 777 1 781 1 783 1 787 1 789 1 793 1 795 1 799 1 800 1 900 1 801 1 805 1 807 1 811 1 813 1 817 1 819 1 823 1 825 1 829 1 831 1 835 1 837 1 841 1 843 1 847 1 849 1 853 1 855 1 859 1 861 1 865 1 867 1 871 1 873 1 877 1 879 1 883 1 885 1 889 1 891 1 895 1 897 1 900 2 000 1 901 1 903 1 907 1 909 1 913 1 915 1 919 1 921 1 925 1 927 1 931 1 933 1 937 1 939 1 943 1 945 1 949 1 951 1 955 1 957 1 961 1 963 1 967 1 969 1 973 1 975 1 979 1 981 1 985 1 987 1 991 1 993 1 997 1 999 1 Both under 65 not blind $10 400 1 Interest received from non Georgia municipal bonds and 1 Retirement income For tax year 2013 the maximum 1 S O U T H 1 Under 65 not blind $ 5 000 1 Under 65 not blind $ 5 200 1 WAGES SALARIES TIPS etc 1 WAGES SALARIES TIPS etc 1 When property is sold for which the bonus depreciation 10 100 10 200 10 200 10 300 10 300 10 400 10 400 10 500 10 500 10 600 10 600 10 700 10 700 10 800 10 800 10 900 10 900 11 000 10 Adjustment to Federal adjusted gross income for Georgia 10 For the Land Conservation credit the charitable donation 10 Other Income(Losses)* 100 000 or over 100 200 101 Employer s Credit for Basic Skills Education 102 Employer s Credit for Approved Employee Retraining 103 Employer s Jobs Tax Credit 104 Employer s Credit for Purchasing Child Care Property 1040 Schedule A 1040A or 1040EZ Do not use Federal taxable income 105 Employer s Credit for Providing or Sponsoring Child Care for Employees 106 Manufacturer s Investment Tax Credit 107 Optional Investment Tax Credit 108 Qualified Transportation Credit 108(i) 109 Low Income Housing Credit (enclose Form IT HC and K 1) 1099s (where Georgia income tax was withheld) Include a 11 100 11 200 11 200 11 300 11 300 11 400 11 400 11 500 11 500 11 600 11 600 11 700 11 700 11 800 11 800 11 900 11 900 12 000 11 Adjustment for teachers retired from the Teacher s 11 or Form 500EZ Line 5 Part year residents may only claim the credit if they were residents at the end of the tax year Taxpayers filing a separate 110 Diesel Particulate Emission Reduction Technology Equipment 111 Business Enterprise Vehicle Credit 112 Research Tax Credit 113 Headquarters Tax Credit 114 Port Activity Tax Credit 115 Bank Tax Credit 116 Low Emission Vehicle Credit (enclose DNR certification) 117 Zero Emission Vehicle Credit (enclose DNR certification) 11710 000 10 100 118 New Facilities Job Credit 119 Electric Vehicle Charger Credit (enclose DNR certification) 11a Number on Line 6c 2 11c Add Lines 11a and 11b Enter total 11c 12 100 12 200 12 200 12 300 12 300 12 400 12 400 12 500 12 500 12 600 12 600 12 700 12 700 12 800 12 800 12 900 12 900 13 000 12 Amount claimed by employers in food and beverage 12 Tax on amount on Line 11 12 Taxable Pensions 12 Total Deductions and Exemptions: Add Lines 10 and 11c 120 New Facilities Property Credit 121 Historic Rehabilitation Credit (enclose Form IT RHC and DNR certification) 122 Film Tax Credit (use code 133 if the credit is for a Qualified Interactive Entertainment Production Company) 124 Land Conservation Credit (enclose Form IT CONSV and DNR certification) 125 Qualified Education Expense Credit (enclose Form IT QEE SS01 and Form IT QEE TP2) 126 Seed Capital Fund Credit 127 Clean Energy Property Credit (enclose Form IT CEP) 128 Wood Residual Credit 128132 129 Qualified Health Insurance Expense Credit (enclose Form IT QHIE) 12b from Line 12a; enter the total on Line 12c 13 000 13 100 13 100 13 200 13 200 13 300 13 300 13 400 13 400 13 500 13 500 13 600 13 600 13 700 13 700 13 800 13 800 13 900 13 900 14 000 13 An adjustment of 10% of qualified payments to minority 13 Multiply Line 12 by Ratio on Line 9 and enter result 130 Quality Jobs Tax Credit 131 Alternate Port Activity Tax Credit 132 Qualified Investor Tax Credit 133 Film Tax Credit for a Qualified Interactive Entertainment Production Company 14 000 14 100 14 200 14 200 14 300 14 300 14 400 14 400 14 500 14 500 14 600 14 600 14 70014 700 14 800 14 800 14 900 14 900 15 000 14 Amount from prior year s return to 14 Deductible portion of contributions to the Georgia Higher 14 Georgia Taxable Income: Subtract Line 13 from Line 8 Column C 147 000 7 100 14a and 14b; enter the total on Line 14c 15 100 15 200 15 200 15 300 15 300 15 400 15 400 15 500 15 500 15 600 15 600 15 700 15 700 15 800 15 800 15 900 15 900 16 000 15 Adjustments due to Federal tax changes (See pages 7 8 15 Estimated Tax due this year 15 Form 16 100 16 200 16 200 16 300 16 300 16 400 16 400 16 500 16 500 16 600 16 600 16 700 16 700 16 800 16 800 16 900 16 900 17 000 16 Combat zone pay exclusion See page 6 for more 16711 000 11 100 168(k)(2)(A)(i) (the definition of qualified property) I R C Section 168(k)(2)(D)(i) (exceptions to the definition of qualified property) 17 100 17 200 17 200 17 300 17 300 17 400 17 400 17 500 17 500 17 600 17 600 17 700 17 700 17 800 17 800 17 900 17 900 18 000 17 Up to $10 000 of unreimbursed travel expenses lodging 172(b)(1)(J) and 172(j) 18 100 18 200 18 200 18 300 18 300 18 400 18 400 18 500 18 500 18 600 18 600 18 700 18 700 18 800 18 800 18 900 18 900 19 000 18 Adjustments to Federal adjusted gross income for Georgia 1800 CENTURY BLVD NE 19 100 19 200 19 200 19 300 19 300 19 400 19 400 19 500 19 500 19 600 19 600 19 700 19 700 19 800 19 800 19 900 19 900 20 000 19 An amount equal to 100 percent of the premium paid by 192123 1981 through 1986 1986 or Internal Revenue Service regulations 2 000 2 100 2 000 9 000 16 000 23 000 30 000 2 003 2 005 2 009 2 011 2 015 2 017 2 021 2 023 2 027 2 029 2 033 2 035 2 039 2 041 2 045 2 047 2 051 2 053 2 057 2 059 2 063 2 065 2 069 2 071 2 075 2 077 2 081 2 083 2 087 2 08743 000 43 100 2 089 2 093 2 095 2 099 2 100 2 200 2 101 2 105 2 107 2 111 2 113 2 117 2 119 2 123 2 125 2 129 2 131 2 135 2 137 2 141 2 143 2 147 2 14744 000 44 100 2 149 2 153 2 155 2 159 2 161 2 165 2 167 2 171 2 173 2 177 2 179 2 183 2 185 2 189 2 191 2 195 2 197 2 200 2 300 2 201 2 203 2 207 2 20745 000 45 100 2 209 2 213 2 215 2 219 2 221 2 225 2 227 2 231 2 233 2 237 2 239 2 243 2 245 2 249 2 251 2 255 2 257 2 261 2 263 2 267 2 26746 000 46 100 2 269 2 273 2 275 2 279 2 281 2 285 2 287 2 291 2 293 2 297 2 299 2 300 2 400 2 303 2 305 2 309 2 311 2 315 2 317 2 321 2 323 2 327 2 32747 000 47 100 2 329 2 333 2 335 2 339 2 341 2 345 2 347 2 351 2 353 2 357 2 359 2 363 2 365 2 369 2 371 2 375 2 377 2 381 2 383 2 387 2 389 2 393 2 395 2 399 2 400 2 500 2 401 2 405 2 407 2 411 2 413 2 417 2 419 2 423 2 425 2 429 2 431 2 435 2 437 2 441 2 443 2 447 2 44749 000 49 100 2 449 2 453 2 455 2 459 2 461 2 465 2 467 2 471 2 473 2 477 2 479 2 483 2 485 2 489 2 491 2 495 2 497 2 500 2 600 2 501 2 503 2 507 2 50750 000 50 100 2 509 2 513 2 515 2 519 2 521 2 525 2 527 2 531 2 533 2 537 2 539 2 543 2 545 2 549 2 551 2 555 2 557 2 561 2 563 2 567 2 56751 000 51 100 2 569 2 573 2 575 2 579 2 581 2 585 2 587 2 591 2 593 2 597 2 599 2 600 2 700 2 603 2 605 2 609 2 611 2 615 2 617 2 621 2 623 2 627 2 62752 000 52 100 2 629 2 633 2 635 2 639 2 641 2 645 2 647 2 651 2 653 2 657 2 659 2 663 2 665 2 669 2 671 2 675 2 677 2 681 2 683 2 687 2 68753 000 53 100 2 689 2 693 2 695 2 699 2 700 2 800 2 701 2 705 2 707 2 711 2 713 2 717 2 719 2 723 2 725 2 729 2 731 2 735 2 737 2 741 2 743 2 747 2 74754 000 54 100 2 749 2 753 2 755 2 759 2 761 2 765 2 767 2 771 2 773 2 777 2 779 2 783 2 785 2 789 2 791 2 795 2 797 2 800 2 900 2 801 2 803 2 807 2 80755 000 55 100 2 809 2 813 2 815 2 819 2 821 2 825 2 827 2 831 2 833 2 837 2 839 2 843 2 845 2 849 2 851 2 855 2 857 2 861 2 863 2 867 2 86756 000 56 100 2 869 2 873 2 875 2 879 2 881 2 885 2 887 2 891 2 893 2 897 2 899 2 900 3 000 2 903 2 905 2 909 2 911 2 915 2 917 2 921 2 923 2 927 2 92757 000 57 100 2 929 2 933 2 935 2 939 2 941 2 945 2 947 2 951 2 953 2 957 2 959 2 963 2 965 2 969 2 971 2 975 2 977 2 981 2 983 2 987 2 98758 000 58 100 2 989 2 993 2 995 2 999 2 A L A B A M A 2 Interest and dividends on U S Government bonds and other 2 INTERESTS AND DIVIDENDS 2 INTERESTSAND DIVIDENDS 2 Loss carryovers from years when you were not subject to 2 One 65 or over not blind 11 700 2 The depreciation adjustment may be different if the taxpayer 2 Under 65 and blind 6 300 2 Under 65 and blind 6 500 20 100 20 200 20 200 20 300 20 300 20 400 20 400 20 500 20 500 20 600 20 600 20 700 20 700 20 800 20 800 20 900 20 900 21 000 20 Federally taxable interest received on Georgia municipal 200 300 2011 2012 2013 2014 and 2015 The credit is claimed 2 2011 2012 and 2013 is $10 million per year 2016 taxable year shall not exceed $5 million 2017 taxable year shall not exceed $5 million Note: The 21 000 21 100 21 200 21 200 21 300 21 300 21 400 21 400 21 500 21 500 21 600 21 600 21 700 21 700 21 800 21 800 21 900 21 900 22 000 21 Federally taxable interest received on Georgia municipal 22 100 22 200 22 200 22 300 22 300 22 400 22 400 22 500 22 500 22 600 22 600 22 700 22 700 22 800 22 800 22 900 22 900 23 000 22 Interest eliminated from federal itemized deductions due to 2251or via e mail to taxadv@etax dor ga gov For additional assistance with e file contact the Department at 1 877 4236711 22712 000 12 100 23 100 23 200 23 200 23 300 23 300 23 400 23 400 23 500 23 500 23 600 23 600 23 700 23 700 23 800 23 800 23 900 23 900 24 000 24 100 24 200 24 200 24 300 24 300 24 400 24 400 24 500 24 500 24 600 24 600 24 700 24 700 24 800 24 800 24 900 24 900 25 000 25 100 25 200 25 200 25 300 25 300 25 400 25 400 25 500 25 500 25 600 25 600 25 700 25 700 25 800 25 800 25 900 25 900 26 000 26 100 26 200 26 200 26 300 26 300 26 400 26 400 26 500 26 500 26 600 26 600 26 700 26 700 26 800 26 800 26 900 26 900 27 000 27 100 27 200 27 200 27 300 27 300 27 400 27 400 27 500 27 500 27 600 27 600 27 700 27 700 27 800 27 800 27 900 27 900 28 000 28 000 28 100 28 200 28 200 28 300 28 300 28 400 28 400 28 500 28 500 28 600 28 600 28 700 28 700 28 800 28 800 28 900 28 900 29 000 29 100 29 200 29 200 29 300 29 300 29 400 29 400 29 500 29 500 29 600 29 600 29 700 29 700 29 800 29 800 29 900 29 900 30 000 3 0 0 0 3 0 0 000 3 000 10 000 17 000 24 000 31 000 3 000 3 100 3 001 3 005 3 007 3 011 3 013 3 017 3 019 3 023 3 025 3 029 3 031 3 035 3 037 3 041 3 043 3 047 3 04759 000 59 100 3 049 3 053 3 055 3 059 3 061 3 065 3 067 3 071 3 073 3 077 3 079 3 083 3 085 3 089 3 091 3 095 3 097 3 100 3 200 3 101 3 103 3 107 3 10760 000 60 100 3 109 3 113 3 115 3 119 3 121 3 125 3 127 3 131 3 133 3 137 3 139 3 143 3 145 3 149 3 151 3 155 3 157 3 161 3 163 3 167 3 16761 000 61 100 3 169 3 173 3 175 3 179 3 181 3 185 3 187 3 191 3 193 3 197 3 199 3 200 3 300 3 203 3 205 3 209 3 211 3 215 3 217 3 221 3 223 3 227 3 22762 000 62 100 3 229 3 233 3 235 3 239 3 241 3 245 3 247 3 251 3 253 3 257 3 259 3 263 3 265 3 269 3 271 3 275 3 277 3 281 3 283 3 287 3 28763 000 63 100 3 289 3 293 3 295 3 299 3 300 3 400 3 301 3 305 3 307 3 311 3 313 3 317 3 319 3 323 3 325 3 329 3 331 3 335 3 337 3 341 3 343 3 347 3 34764 000 64 100 3 349 3 353 3 355 3 359 3 361 3 365 3 367 3 371 3 373 3 377 3 379 3 383 3 385 3 389 3 391 3 395 3 397 3 400 3 500 3 401 3 403 3 407 3 40765 000 65 100 3 409 3 413 3 415 3 419 3 421 3 425 3 427 3 431 3 433 3 437 3 439 3 443 3 445 3 449 3 451 3 455 3 457 3 461 3 463 3 467 3 46766 000 66 100 3 469 3 473 3 475 3 479 3 481 3 485 3 487 3 491 3 493 3 497 3 499 3 500 3 600 3 503 3 505 3 509 3 511 3 515 3 517 3 521 3 523 3 527 3 52767 000 67 100 3 529 3 533 3 535 3 539 3 541 3 545 3 547 3 551 3 553 3 557 3 559 3 563 3 565 3 569 3 571 3 575 3 577 3 581 3 583 3 587 3 58768 000 68 100 3 589 3 593 3 595 3 599 3 6 7 3 600 3 700 3 601 3 605 3 607 3 611 3 613 3 617 3 619 3 623 3 625 3 629 3 631 3 635 3 637 3 641 3 643 3 647 3 64769 000 69 100 3 649 3 65 or over not blind 6 300 3 65 or over not blind 6 500 3 653 3 655 3 659 3 661 3 665 3 667 3 671 3 673 3 677 3 679 3 683 3 685 3 689 3 691 3 695 3 697 3 700 3 800 3 701 3 703 3 707 3 70736 000 43 000 50 000 57 000 64 000 3 709 3 713 3 715 3 719 3 721 3 725 3 727 3 731 3 733 3 737 3 739 3 743 3 745 3 749 3 751 3 755 3 757 3 761 3 763 3 767 3 769 3 773 3 775 3 779 3 781 3 785 3 787 3 791 3 793 3 797 3 799 3 800 3 900 3 803 3 805 3 809 3 811 3 815 3 817 3 821 3 823 3 827 3 829 3 833 3 835 3 839 3 841 3 845 3 847 3 851 3 853 3 857 3 859 3 863 3 865 3 869 3 871 3 875 3 877 3 881 3 883 3 887 3 889 3 893 3 895 3 899 3 9 3 3 900 4 000 3 901 3 905 3 907 3 911 3 913 3 917 3 919 3 923 3 925 3 929 3 931 3 935 3 937 3 941 3 943 4 073 3 947 3 949 4 079 3 953 3 955 4 085 3 959 3 961 4 091 3 965 3 967 4 097 3 971 3 973 4 103 3 977 3 979 4 109 3 983 3 985 4 115 3 989 3 991 4 121 3 995 3 997 4 127 3 Both under 65 both blind 13 000 3 BUSINESS INCOME OR (LOSS) 3 BUSINESS INCOME OR (LOSS) 3 Lump sum distributions from employee benefit plans 3 Other Federal items that are computed based on Federal 3 Social security or railroad retirement (tier 1and tier 2) paid 30 100 30 200 30 200 30 300 30 300 30 400 30 400 30 500 30 500 30 600 30 600 30 700 30 700 30 800 30 800 30 900 30 900 31 000 300 400 31 100 31 200 31 200 31 300 31 300 31 400 31 400 31 500 31 500 31 600 31 600 31 700 31 700 31 800 31 800 31 900 31 900 32 000 32 100 32 200 32 200 32 300 32 300 32 400 32 400 32 500 32 500 32 600 32 600 32 700 32 700 32 800 32 800 32 900 32 900 33 000 33 100 33 200 33 200 33 300 33 300 33 400 33 400 33 500 33 500 33 600 33 600 33 700 33 700 33 800 33 800 33 900 33 900 34 000 33D) make changes to the Qualified Education Expense Credit 34 100 34 200 34 200 34 300 34 300 34 400 34 400 34 500 34 500 34 600 34 600 34 700 34 700 34 800 34 800 34 900 34 900 35 000 34714 000 14 100 35 000 35 000 35 100 35 100 35 200 35 200 35 300 35 300 35 400 35 400 35 500 35 500 35 600 35 600 35 700 35 700 35 800 35 800 35 900 35 900 36 000 36 000 36 100 36 100 36 200 36 200 36 300 36 300 36 400 36 400 36 500 36 500 36 600 36 600 36 700 36 700 36 800 36 800 36 900 36 900 37 000 37 000 37 100 37 000 44 000 51 000 58 000 65 000 37 100 37 200 37 200 37 300 37 300 37 400 37 400 37 500 37 500 37 600 37 600 37 700 37 700 37 800 37 800 37 900 37 900 38 000 38 000 38 100 38 000 45 000 52 000 59 000 66 000 38 100 38 200 38 200 38 300 38 300 38 400 38 400 38 500 38 500 38 600 38 600 38 700 38 700 38 800 38 800 38 900 38 900 39 000 388 000 8 100 39 000 39 100 39 000 46 000 53 000 60 000 67 000 39 100 39 200 39 200 39 300 39 300 39 400 39 400 39 500 39 500 39 600 39 600 39 700 39 700 39 800 39 800 39 900 39 900 40 000 4 000 11 000 18 000 25 000 32 000 4 000 4 100 4 001 4 003 4 007 4 009 4 013 4 015 4 019 4 021 4 025 4 027 4 031 4 033 4 037 4 039 4 043 4 045 4 049 4 051 4 055 4 057 4 061 4 063 4 067 4 069 4 073 4 075 4 079 4 081 4 085 4 087 4 091 4 093 4 097 4 099 4 100 4 200 4 103 4 105 4 109 4 111 4 115 4 117 4 121 4 123 4 127 4 129 4 133 4 135 4 139 4 141 4 145 4 147 4 151 4 153 4 157 4 159 4 163 4 165 4 169 4 171 4 175 4 177 4 181 4 183 4 187 4 189 4 193 4 195 4 199 4 200 4 300 4 201 4 205 4 207 4 211 4 213 4 217 4 219 4 223 4 225 4 229 4 231 4 235 4 237 4 241 4 243 4 247 4 249 4 253 4 255 4 259 4 261 4 265 4 267 4 271 4 273 4 277 4 279 4 283 4 285 4 289 4 291 4 295 4 297 4 300 4 400 4 301 4 303 4 307 4 309 4 313 4 315 4 319 4 321 4 325 4 327 4 331 4 333 4 337 4 339 4 343 4 345 4 349 4 351 4 355 4 357 4 361 4 363 4 367 4 369 4 373 4 375 4 379 4 381 4 385 4 387 4 391 4 393 4 397 4 399 4 400 4 500 4 403 4 405 4 409 4 411 4 415 4 417 4 421 4 427 4 433 4 439 4 441 4 445 4 451 4 457 4 463 4 469 4 475 4 481 4 487 4 493 4 493 4 423 4 553 4 499 4 499 4 429 4 559 4 500 4 600 4 505 4 505 4 435 4 565 4 511 4 517 4 517 4 447 4 577 4 523 4 523 4 453 4 583 4 529 4 529 4 459 4 589 4 535 4 535 4 465 4 595 4 541 4 541 4 471 4 601 4 543 4 547 4 547 4 477 4 607 4 549 4 553 4 483 4 555 4 559 4 489 4 561 4 565 4 495 4 567 4 571 4 571 4 501 4 573 4 577 4 507 4 579 4 583 4 513 4 585 4 589 4 519 4 591 4 595 4 525 4 597 4 600 4 700 4 601 4 531 4 603 4 607 4 537 4 609 4 613 4 615 4 619 4 621 4 625 4 627 4 631 4 633 4 637 4 639 4 643 4 645 4 649 4 65 or over and blind 7 600 4 65 or over and blind 7 800 4 651 4 655 4 657 4 661 4 667 4 673 4 679 4 685 4 691 4 697 4 700 4 800 4 703 4 709 4 715 4 721 4 727 4 733 4 733 4 663 4 739 4 739 4 669 4 741 4 745 4 745 4 675 4 751 4 751 4 681 4 757 4 757 4 687 4 763 4 763 4 693 4 769 4 769 4 699 4 775 4 775 4 705 4 781 4 781 4 711 4 787 4 787 4 717 4 793 4 793 4 723 4 799 4 799 4 729 4 8 0 4 800 4 900 4 805 4 805 4 735 4 811 4 817 4 817 4 747 4 819 4 823 4 823 4 753 4 829 4 829 4 759 4 835 4 835 4 765 4 841 4 841 4 771 4 847 4 847 4 777 4 853 4 853 4 783 4 859 4 859 4 789 4 865 4 865 4 795 4 871 4 871 4 801 4 877 4 877 4 807 4 883 4 883 4 813 4 889 4 895 4 895 4 825 4 9 5 0 0 4 0 0 9 4 900 5 000 4 901 4 901 4 831 4 903 4 907 4 907 4 837 4 909 4 913 4 913 4 843 4 915 4 919 4 919 4 849 4 921 4 925 4 925 4 855 4 927 4 931 4 931 4 861 4 991 4 933 4 937 4 937 4 867 4 939 4 943 4 943 4 873 4 945 4 949 4 949 4 879 4 951 4 955 4 955 4 885 4 957 4 961 4 961 4 891 4 967 4 967 4 897 4 973 4 979 4 985 4 991 4 997 4 Both under 65 one blind 11 700 4 Depreciation because of differences in Georgia and Federal 4 OTHER INCOME OR (LOSS) 4 OTHER INCOME OR (LOSS) 4 Salaries and wages reduced from Federal taxable income 40 000 40 100 40 000 47 000 54 000 61 000 68 000 40 100 40 200 40 16 provides a tax credit for the purchase of low and zero 40 200 40 300 40 300 40 400 40 400 40 500 40 500 40 600 40 600 40 70040 700 40 800 40 800 40 900 40 900 41 000 400 500 40715 000 15 100 41 000 41 100 41 000 48 000 55 000 62 000 69 000 41 100 41 20041 200 41 300 41 300 41 400 41 400 41 500 41 500 41 600 41 600 41 700 41 700 41 800 41 800 41 900 41 900 42 000 42 000 42 000 42 100 42 100 42 200 42 200 42 300 42 300 42 400 42 400 42 500 42 500 42 600 42 600 42 700 42 700 42 800 42 800 42 900 42 900 43 000 43 100 43 200 43 200 43 300 43 300 43 400 43 400 43 500 43 500 43 600 43 600 43 700 43 700 43 800 43 800 43 900 43 900 44 000 44 100 44 200 44 200 44 300 44 300 44 400 44 400 44 500 44 500 44 600 44 600 44 700 44 700 44 800 44 800 44 900 44 900 45 000 45 100 45 200 45 200 45 300 45 300 45 400 45 400 45 500 45 500 45 600 45 600 45 700 45 700 45 800 45 800 45 900 45 900 46 000 46 100 46 200 46 200 46 300 46 300 46 400 46 400 46 500 46 500 46 600 46 600 46 700 46 700 46 800 46 800 46 900 46 900 47 000 46716 000 16 100 47 100 47 200 47 200 47 300 47 300 47 400 47 400 47 500 47 500 47 600 47 600 47 700 47 700 47 800 47 800 47 900 47 900 48 000 473479 48 000 48 100 48 100 48 200 48 200 48 300 48 300 48 400 48 400 48 500 48 500 48 600 48 600 48 700 48 7 60 and 48 7 61 if the copy of the audit submitted 48 700 48 800 48 800 48 900 48 900 49 000 485491 49 000 49 100 49 200 49 200 49 300 49 300 49 400 49 400 49 500 49 500 49 600 49 600 49 700 49 700 49 800 49 800 49 900 49 900 50 000 5 000 12 000 19 000 26 000 33 000 5 000 5 100 5 003 5 009 5 011 5 015 5 021 5 023 5 027 5 029 5 033 5 033 4 963 5 035 5 039 5 039 4 969 5 041 5 045 5 045 4 975 5 047 5 051 5 051 4 981 5 053 5 057 5 057 4 987 5 059 5 063 5 063 4 993 5 065 5 069 5 069 4 999 5 071 5 075 5 075 5 005 5 077 5 081 5 087 5 087 5 017 5 093 5 099 5 100 5 200 5 105 5 111 5 117 5 123 5 129 5 135 5 141 5 147 5 153 5 153 5 083 5 159 5 159 5 089 5 165 5 165 5 095 5 171 5 171 5 101 5 177 5 177 5 107 5 183 5 183 5 113 5 189 5 189 5 119 5 195 5 195 5 125 5 2 0 5 200 5 300 5 201 5 201 5 131 5 203 5 207 5 207 5 137 5 209 5 213 5 213 5 143 5 215 5 219 5 219 5 149 5 221 5 225 5 225 5 155 5 227 5 231 5 231 5 161 5 233 5 237 5 237 5 167 5 239 5 243 5 243 5 173 5 245 5 249 5 249 5 179 5 251 5 255 5 255 5 185 5 257 5 261 5 261 5 191 5 263 5 267 5 267 5 197 5 269 5 273 5 275 5 279 5 281 5 285 5 287 5 291 5 293 5 297 5 299 5 300 5 400 5 303 5 305 5 309 5 311 5 315 5 317 5 321 5 323 5 327 5 329 5 333 5 335 5 339 5 341 5 345 5 347 5 351 5 353 5 357 5 359 5 363 5 365 5 369 5 371 5 375 5 377 5 381 5 383 5 387 5 389 5 393 5 395 5 399 5 400 5 500 5 401 5 405 5 407 5 411 5 413 5 417 5 419 5 423 5 425 5 429 5 431 5 435 5 437 5 441 5 443 5 447 5 449 5 453 5 455 5 459 5 461 5 465 5 467 5 471 5 473 5 477 5 479 5 483 5 485 5 489 5 491 5 495 5 497 5 500 5 600 5 501 5 503 5 507 5 509 5 513 5 515 5 519 5 521 5 525 5 527 5 531 5 533 5 537 5 539 5 543 5 545 5 549 5 551 5 555 5 557 5 561 5 563 5 567 5 569 5 573 5 575 5 579 5 581 5 585 5 587 5 591 5 593 5 597 5 599 5 600 5 700 5 603 5 605 5 609 5 611 5 615 5 617 5 621 5 623 5 627 5 629 5 633 5 635 5 639 5 641 5 645 5 647 5 651 5 653 5 657 5 659 5 663 5 665 5 669 5 671 5 675 5 677 5 681 5 683 5 687 5 689 5 693 5 695 5 699 5 700 5 800 5 701 5 705 5 707 5 711 5 713 5 717 5 719 5 723 5 725 5 729 5 731 5 735 5 737 5 741 5 747 5 753 5 759 5 765 5 771 5 777 5 783 5 789 5 795 5 800 5 900 5 801 5 807 5 813 5 819 5 825 5 831 5 837 5 843 5 849 5 855 5 861 5 867 5 870 5 900 6 000 5 Both 65 or over not blind 13 000 5 Individual retirement account Keogh SEP and SUB S plan 5 TOTAL INCOME: TOTAL LINES 1 THRU 4 5 TOTAL INCOME: TOTAL LINES 1 THRU 4 50 100 50 200 50 200 50 300 50 300 50 400 50 400 50 500 50 500 50 600 50 600 50 700 50 700 50 800 50 800 50 900 50 900 51 000 500 500EZ and 500ES as well as for liabilities presented to 500 600 500 and 500EZ 500 and complete Schedule 3 to calculate Georgia taxable income A married part year resident or nonresident with income earned in 500 Do not use Form 500 to correct a previously filed 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 503509 51 100 51 200 51 200 51 300 51 300 51 400 51 400 51 500 51 500 51 600 51 600 51 700 51 700 51 800 51 800 51 900 51 900 52 000 52 100 52 200 52 200 52 300 52 300 52 400 52 400 52 500 52 500 52 600 52 600 52 700 52 700 52 800 52 800 52 900 52 900 53 000 525 TV (see page 19) to the address on Form 500 525 TV to the address on the return Make your check or money order payable to Georgia Department of Revenue Visit our 52717 000 17 100 53 100 53 200 53 200 53 300 53 300 53 400 53 400 53 500 53 500 53 600 53 600 53 700 53 700 53 800 53 800 53 900 53 900 54 000 54 100 54 200 54 200 54 300 54 300 54 400 54 400 54 500 54 500 54 600 54 600 54 700 54 700 54 800 54 800 54 900 54 900 55 000 54AA of the Internal Revenue Code of 1986 Recovery Zone 55 100 55 200 55 200 55 300 55 300 55 400 55 400 55 500 55 500 55 600 55 600 55 700 55 700 55 800 55 800 55 900 55 900 56 000 56 000 56 100 56 200 56 200 56 300 56 300 56 400 56 400 56 500 56 500 56 600 56 600 56 700 56 700 56 800 56 800 56 900 56 900 57 000 57 100 57 200 57 200 57 300 57 300 57 400 57 400 57 500 57 500 57 600 57 600 57 700 57 700 57 800 57 800 57 900 57 900 58 000 58 100 58 200 58 200 58 300 58 300 58 400 58 400 58 500 58 500 58 600 58 600 58 700 58 700 58 800 58 800 58 900 58 900 59 000 58718 000 18 100 59 100 59 200 59 200 59 300 59 300 59 400 59 400 59 500 59 500 59 600 59 600 59 700 59 700 59 800 59 800 59 900 59 900 60 000 6 000 13 000 20 000 27 000 34 000 6 000 6 100 6 100 6 200 6 200 6 300 6 300 6 400 6 400 6 500 6 500 6 600 6 600 6 700 6 700 6 800 6 800 6 900 6 900 7 000 6 Depreciation because of differences in Georgia and Federal 6 Federal deduction for income attributable to domestic 6 One 65 or over and blind 13 000 6 TOTALADJUSTMENTS FROM FORM 1040 6 TOTALADJUSTMENTS FROM FORM 1040 6 TOTALADJUSTMENTS FROM FORM 1040 60 100 60 200 60 200 60 300 60 300 60 400 60 400 60 500 60 500 60 600 60 600 60 700 60 700 60 800 60 800 60 900 60 900 61 000 600 700 6015 of the Internal Revenue Code are eligible for relief from 61 100 61 200 61 200 61 300 61 300 61 400 61 400 61 500 61 500 61 600 61 600 61 700 61 700 61 800 61 800 61 900 61 900 62 000 62 100 62 200 62 200 62 300 62 300 62 400 62 400 62 500 62 500 62 600 62 600 62 700 62 64 years of age or 62 700 62 800 62 800 62 900 62 900 63 000 63 000 63 100 63 200 63 200 63 300 63 300 63 400 63 400 63 500 63 500 63 600 63 600 63 700 63 700 63 800 63 800 63 900 63 900 64 000 64 100 64 200 64 200 64 300 64 300 64 400 64 400 64 500 64 500 64 600 64 600 64 700 64 700 64 800 64 800 64 900 64 900 65 000 64719 000 19 100 65 100 65 200 65 200 65 300 65 300 65 400 65 400 65 500 65 500 65 600 65 600 65 700 65 700 65 800 65 800 65 900 65 900 66 000 65 or older enter $65 000 66 100 66 200 66 200 66 300 66 300 66 400 66 400 66 500 66 500 66 600 66 600 66 700 66 700 66 800 66 800 66 900 66 900 67 000 67 100 67 200 67 200 67 300 67 300 67 400 67 400 67 500 67 500 67 600 67 600 67 700 67 700 67 800 67 800 67 900 67 900 68 000 68 100 68 200 68 200 68 300 68 300 68 400 68 400 68 500 68 500 68 600 68 600 68 700 68 700 68 800 68 800 68 900 68 900 69 000 69 100 69 200 69 200 69 300 69 300 69 400 69 400 69 500 69 500 69 600 69 600 69 700 69 700 69 800 69 800 69 900 69 900 70 000 7 000 7 100 7 200 7 200 7 300 7 300 7 400 7 4 0 0 7 400 7 500 7 500 7 600 7 600 7 700 7 700 7 800 7 8 9 8 7 800 7 900 7 900 8 000 7 Dependent s unearned income included in parents Federal 7 One 65 or over and both blind 14 300 7 Payments for more than $600 in a taxable year made to 7 TOTAL ADJUSTMENTS FROM FORM500 7 TOTALADJUSTMENTS FROM FORM 500 70 000 70 000 70 100 70 100 70 200 70 200 70 300 70 300 70 400 70 400 70 500 70 500 70 600 70 600 70 700 70 700 70 800 70 800 70 900 70 900 71 000 700 800 70720 000 20 100 71 000 71 000 71 100 71 100 71 200 71 200 71 300 71 300 71 400 71 400 71 500 71 500 71 600 71 600 71 700 71 700 71 800 71 800 71 900 71 900 72 000 72 000 72 000 72 100 72 100 72 200 72 200 72 300 72 300 72 400 72 400 72 500 72 500 72 600 72 600 72 700 72 700 72 800 72 800 72 900 72 900 73 000 73 000 73 100 73 100 73 200 73 200 73 300 73 300 73 400 73 400 73 500 73 500 73 600 73 600 73 700 73 700 73 800 73 800 73 900 73 900 74 000 739 000 9 100 74 000 74 100 74 100 74 200 74 200 74 300 74 300 74 400 74 400 74 500 74 500 74 600 74 600 74 700 74 700 74 800 74 800 74 900 74 900 75 000 75 000 75 100 75 100 75 200 75 200 75 300 75 300 75 400 75 400 75 500 75 500 75 600 75 600 75 700 75 700 75 800 75 800 75 900 75 900 76 000 76 000 76 100 76 100 76 200 76 200 76 300 76 300 76 400 76 400 76 500 76 500 76 600 76 600 76 700 76 700 76 800 76 800 76 900 76 900 77 000 76721 000 21 100 77 000 77 000 77 100 77 100 77 200 77 200 77 300 77 300 77 400 77 400 77 500 77 500 77 600 77 600 77 700 77 700 77 800 77 800 77 900 77 900 78 000 779785 78 000 78 000 78 100 78 100 78 200 78 200 78 300 78 300 78 400 78 400 78 500 78 500 78 600 78 600 78 700 78 700 78 800 78 800 78 900 78 900 79 000 79 000 79 000 79 100 79 100 79 200 79 200 79 300 79 300 79 400 79 400 79 500 79 500 79 600 79 600 79 700 79 700 79 800 79 800 79 900 79 900 80 000 8 100 8 200 8 200 8 300 8 300 8 400 8 400 8 500 8 500 8 600 8 600 8 700 8 700 8 800 8 800 8 900 8 900 9 000 8 ADJUSTED GROSS INCOME: 8 ADJUSTED GROSS INCOME: 8 Both 65 or over and blind 15 600 8 Income tax refunds from states other than Georgia included 8 Portion of charitable contributions for which a qualified 80 000 80 000 80 100 80 100 80 200 80 200 80 300 80 300 80 400 80 400 80 500 80 500 80 600 80 600 80 700 80 700 80 800 80 800 80 900 80 900 81 000 800 2PAY TAX When calling use Jurisdiction Code 2000 800 900 81 000 81 000 81 100 81 100 81 200 81 200 81 300 81 300 81 400 81 400 81 500 81 500 81 600 81 600 81 700 81 700 81 800 81 800 81 900 81 900 82 000 82 000 82 000 82 100 82 100 82 200 82 200 82 300 82 300 82 400 82 400 82 500 82 500 82 600 82 600 82 700 82 700 82 800 82 800 82 900 82 900 83 000 82722 000 22 100 83 000 83 000 83 100 83 100 83 200 83 200 83 300 83 300 83 400 83 400 83 500 83 500 83 600 83 600 83 700 83 700 83 800 83 800 83 900 83 900 84 000 84 000 84 000 84 100 84 100 84 200 84 200 84 300 84 300 84 400 84 400 84 500 84 500 84 600 84 600 84 700 84 700 84 800 84 800 84 900 84 900 85 000 85 000 85 000 85 100 85 100 85 200 85 200 85 300 85 300 85 400 85 400 85 500 85 500 85 600 85 600 85 700 85 700 85 800 85 800 85 900 85 900 86 000 86 000 86 000 86 100 86 100 86 200 86 200 86 300 86 300 86 400 86 400 86 500 86 500 86 600 86 600 86 700 86 700 86 800 86 800 86 900 86 900 87 000 86(g) individuals granted innocent spouse relief under Section 87 000 87 000 87 100 87 100 87 200 87 200 87 300 87 300 87 400 87 400 87 500 87 500 87 600 87 600 87 700 87 700 87 800 87 800 87 900 87 900 88 000 88 000 88 000 88 100 88 100 88 200 88 200 88 300 88 300 88 400 88 400 88 500 88 500 88 600 88 600 88 700 88 700 88 800 88 800 88 900 88 900 89 000 88723 000 23 100 89 000 89 000 89 100 89 100 89 200 89 200 89 300 89 300 89 400 89 400 89 500 89 500 89 600 89 600 89 700 89 700 89 800 89 800 89 900 89 900 90 000 899905 9 100 9 200 9 200 9 300 9 300 9 400 9 400 9 500 9 500 9 600 9 600 9 700 9 700 9 800 9 8 7 6 5 4 3 2 1 9 800 9 900 9 900 10 000 9 Income from any fund program or system which is 9 RATIO: Divide Line 8 Column C by Line 8 Column A Enter percentage 9 Taxable portion of withdrawals on the Georgia Higher 90 000 90 000 90 100 90 100 90 200 90 200 90 300 90 300 90 400 90 400 90 500 90 500 90 600 90 600 90 700 90 700 90 800 90 800 90 900 90 900 91 000 900 1 000 91 000 91 000 91 100 5 273 91 100 91 200 5 279 91 200 91 300 5 285 91 300 91 400 5 291 91 400 91 500 5 297 91 500 91 600 5 303 91 600 91 700 5 309 91 700 91 800 5 315 91 800 91 900 5 321 91 900 92 000 5 327 92 000 92 000 92 100 5 333 92 100 92 200 5 339 92 200 92 300 5 345 92 300 92 400 5 351 92 400 92 500 5 357 92 500 92 600 5 363 92 600 92 700 5 369 92 700 92 800 5 375 92 800 92 900 5 381 92 900 93 000 5 387 923929 93 000 93 000 93 100 5 393 93 100 93 200 5 399 93 200 93 300 5 405 93 300 93 400 5 411 93 400 93 500 5 417 93 500 93 600 5 423 93 600 93 700 5 429 93 700 93 800 5 435 93 800 93 900 5 441 93 900 94 000 5 447 94 000 94 000 94 100 5 453 94 100 94 200 5 459 94 200 94 300 5 465 94 300 94 400 5 471 94 400 94 500 5 477 94 500 94 600 5 483 94 600 94 700 5 489 94 700 94 800 5 495 94 800 94 900 5 501 94 900 95 000 5 507 94724 000 24 100 95 000 95 000 95 100 95 100 95 200 95 200 95 300 95 300 95 400 95 400 95 500 95 500 95 600 95 600 95 700 95 700 95 800 95 800 95 900 95 900 96 000 96 000 96 000 96 100 5 573 96 100 96 200 5 579 96 200 96 300 5 585 96 300 96 400 5 591 96 400 96 500 5 597 96 500 96 600 5 603 96 600 96 700 5 609 96 700 96 800 5 615 96 800 96 900 5 621 96 900 97 000 5 627 97 000 97 000 97 100 97 100 97 200 97 200 97 300 97 300 97 400 97 400 97 500 97 500 97 600 97 600 97 700 97 700 97 800 97 800 97 900 97 900 98 000 98 000 98 000 98 100 98 100 98 200 98 200 98 300 98 300 98 400 98 400 98 500 98 500 98 600 98 600 98 700 98 700 98 800 98 800 98 900 98 900 99 000 99 000 99 000 99 100 99 100 99 200 99 200 99 300 99 300 99 400 99 400 99 500 99 500 99 600 99 600 99 700 99 700 99 800 99 800 99 900 99 900 99 999 a copy of your return filed with the other state(s) a dependent on another taxpayer s Federal or Georgia income tax return Full year residents should claim the credit on Form 500 Schedule 2 Line A Depreciation must be computed one way for Federal purposes A list of companies that produce forms with a 2D barcode is A login is required to do the following: a nonresident A nonresident who receives deferred compensation or income from the exercise of stock options that were earned in Georgia in a A on Line 12a; enter adjustments for income taxes other than a scholarship for the direct benefit of any particular individual A Single Head of Household or Qualifying Widow(er) A taxpayer who fails to notify the Commissioner within 180 days Accordingly the gain should not be reported directly account accrues until the tax due has been paid in full; the combined total of late filing and late payment penalty cannot exceed 25 accurately compute the appropriate tax liability with the intent to delay or impede Georgia tax law or is based on a activities) acts) should be reported separately to the shareholders or Add Lines 2 and 3; enter on Form 500 Schedule 2 line 11a; or Form 500EZ Line 5a Add Lines 5 and 14 additional deduction applies if you and/or your spouse Additional Deduction for Blind and/or 65 or older: $1 300 Additional Deduction: $1 300 additional information or contact the Taxpayer Services Call Additionally the provisions listed above may have an indirect Additions to income Address Changes You may notify the Department of your address address on the form address that appears on the return The check or money order should be made payable to Georgia Department of Revenue addresses please check the section called Where Do You File? in the tax instruction booklet adjust your Federal adjusted gross income You must adjusted Federal and Georgia AGI are zero or negative In this case the taxpayer is entitled to the full exemption amount and deductions adjusted gross income Adjusted Gross Income or Federal Taxable Income will have Adjusted Gross Income The percentage on Schedule 3 Line 9 is zero if Georgia adjusted gross income (AGI) is zero or negative If adjustment for each act): adjustment on Form 500 Schedule 1 adjustment results in a change in net income for any year you are Adjustments for the items listed below should be added or Administrative Services at 404 657 6000 or visit their Affairs less developed areas described in subsections after May 3 2007 I R C Section 1400N(k) after your return has been printed agencies of the State of Georgia for which there is a special Agreement Alimony allowable exclusion may be earned income Use the worksheet allowed the Section 199 deduction directly but instead passes allowed to qualified investors for qualified investments made Amended Returns AMENDED RETURNS File Form 500X to correct information reported on Form 500 Do not use Form 500 to correct a American Express MasterCard and Discover credit cards amount due Mail your return and payment along with Form amount here amounts invested in certain Georgia headquartered small businesses An adjustment to the Georgia partnership or S Corporation An extension to file does not extend the date for paying the an income tax return must electronically file the return and 100% bonus depreciation rules) except for I R C Section and 168(b)(3)(I) and 2015 and a check will be sent: and another way for Georgia purposes To compute and associated tangible personal property by nonresidents of and credit type code must be included Additional documentation for claiming a credit is required where indicated and enter the amount to be refunded to you and ethical stem cell research; and to encourage stem cell research with immediate clinical and medical and I R C Section 168(k)(2)(E) (special rules for qualified and increase the state s economic competitiveness and letters) Include hyphens but omit spaces and special and Line 9) and October 31 of the year the credit is claimed as provided in and post office box in the address field and Regulation 560 7 8 52 for more information and should be claimed on Form IND CR and Youth with Special Needs / www health state ga us/programs/ specialneeds / 404 657 4855 annually by the Department of Revenue and the average Any Individual that has filed an Individual Income Tax return or would like to submit an estimate payment in any other information from the SSO s apartment number if applicable) and social security number(s) applicable Georgia personal exemption and expenses reflected Applicable Retirement Exclusion applicable to taxable years beginning on or after January 1 applications www savingthecure com April 1 Their Schedule 3 would be completed as follows: are age 65 or over and/or blind are allowed a tax credit against their individual income tax are considered Build America Bonds for this purpose are eligible please contact the Installment Payment Agreement are not excepted by Code Section 48 7 21 1 An authorized are only required to file a Georgia income tax return if they are required to file a Georgia income tax return arrangement and have not been included in itemized deductions As an alternative to withholding an entity may file a composite as follows: as income received from nonqualified deferred compensation plans if the income is paid out over the life expectancy of the person or Ask your financial institution for the correct routing number to At But Less At But Less At But Less At But Less At But Less At But Less At But Less at least 10 years See Regulation 560 7 4 05 for more information at www etax dor ga gov/inctax/taxcredits aspx ATLANTA GA 30345 3205 ATLANTA GA 30348 5597 ATLANTA GA 30374 0319Payments: Form 525 TV Payment Voucher ATLANTA GA 30374 0380 ATLANTA GA 30374 0399 ATLANTA GA 30348 5613 ATLANTA GA 30374 0323 Attach a statement to the return explaining these differences authority to designate along with the Commissioner of Community authorize an electronic funds withdrawal or use a credit card or a debit card For more information on electronic payment automobiles if the passenger automobile is qualified property available at https://etax dor ga gov/IndTax TSD aspx available on pages 17 through 18 B Depreciation must also be computed for Georgia purposes B Married filing Joint Balance (Add lines 7 and 8) $ Balance (Subtract Line 6 from Line 5) $ Balance (Subtract Lines 2 4 from Line 1) $ bald eagles sea turtles and other animals that are not hunted trapped or fished bank or investment account owned by the SSO and over which barcode is similar to the one located on the back of your Georgia barcode option You can print a 2D barcode on your return Basis for Example: A husband and wife are both part year residents of Georgia who file a joint return be credited to this year s estimate $ be entered on Form 500 Line 20 Include a copy of Form G 2RP because Georgia has its own standard deduction because of the Federal Jobs Tax Credit been considering electronic filing some of the benefits include: before April 15 2014 Fiscal year taxpayers must file on or before before January 3 2013 For 2013 the I R C Section 179 Before making an inquiry please allow: beginning on or after January 1 2008 the payee of any nonperiodic below the routing number is 807100013 John Doe would use beneficiary bill adopts certain provisions of all federal laws related to the Bond under Section 6431(f) of the Internal Revenue Code bonds designated as Build America Bonds under Section bonds issued by the State of Georgia and certain authorities or Box 740318 Atlanta GA 30374 0318 box If you lived in Georgia part of the year enter 2 in the box include the revised penalty on line 34 of the Form 500 (if box to ensure your direct deposit is accepted business taxes electronically Since November 2011 the but not limited to financial requirements Each SSO shall by $250 ($2 000/$8 000 x $1 000) Which means the taxpayer by an announcement after the beginning of the tax year Use of by another state Adjustment is only allowed for the portion of by individuals corporations or partnerships that are party to by the Internal Revenue Service by the Railroad Retirement Board included in Federal adjusted C A R O L I N A 3 C Married filing Separate calculate the Other State s Tax Credit You must complete calculate the penalty can prepare and file their Georgia individual income tax returns Capital Gains(Losses) Card which is also free for your tax refund method Card your refund is faster easier and more secure carryback to 3 4 or 5 years for tax years 2008 and 2009 I R C carryforward attributable thereto are governed by such Code casualty losses I R C Section 1400N(j) Center at 1 877 423 6711 certain software companies to offer free on line filing services change box change via the following methods: electronically through Georgia Check refund status CHECK THE IDENTIFICATION NUMBERS When filing a return carefully check the identification numbers usually Social CHECK THE TAX TABLES If you are filing using a paper return you should double check that you have used the right figure claim the additional depreciation on the Federal return claimed claiming the appropriate personal allowances and deductions Code Name of Credit Code Section 20 2A 1: Code Section 20 2A 2: Code Section 20 2A 3: Code Section 48 7 29 16 the qualified education expense Combat Zone Pay Effective tax year 2003 military income come back to the continental U S No penalties or interest Commissioner Commissioner of Community Affairs makes designations of Commissioner receives this information in a report from the United COMMON MISTAKES THAT WILL DELAY YOUR REFUND Companies and S Corporations Withholding should be reported company s offer before selecting a product For more completing Schedule 3 ) component of the armed services while stationed in a combat computation of Federal Adjusted Gross Income (Federal Taxable compute the other state(s) tax credit for full year and part year residents Do not file these worksheets with your return Keep computed as if the taxpayer were a resident of Georgia for the entire year The unearned portion shall be prorated using the ratio of Georgia source consent form in the year in which the S Corporation is first required Consent Requirement for Nonresident Shareholders consists of performing services for an employer as an employee where the wages for such services does not exceed the lesser of five continue disbursement of the multiyear scholarship or tuition copy of Federal Schedule A with your Georgia return copy of these statements with your return or this amount will Corporation s (OPC) secure website or call OPC toll free at 1 corresponding to the Department could delay processing of your return CREDIT CARD PAYMENTS Credit Card Payments 5 credit is for state income tax only No other income taxes such as local city province U S Possession foreign countries credit submit the appropriate Federal child care credit Credit Table: Federal Adjusted Gross Income Credit credit: credited from a previous return and any payments made with credits allowed per tax year) shall be $58 million and shall no Current year individual and corporate tax payments; current year IRS Form 4562 and attach it to the Georgia return customer facing portal for making online Individual or Business Tax payments and date to avoid late payment penalty and interest The amount days an Official Assessment and Demand for Payment will be DCSF / P O Box 347043 / Atlanta GA 30334 7043 / www agr georgia gov / 404 656 3667 Deaf and hard of hearing taxpayers who have access to TDD equipment can call 404 417 4302 for assistance debt at a discount in 2009 and 2010; federally deferred for declared after 2007 I R C Section 168(n) deduction enter the amount for your filing status as indicated below deduction for income attributable to domestic production deduction for sales tax on the purchase of a new vehicle in 2009 deduction is $250 000 and the related phase out is $800 000 deduction on Line 11c If you use the standard deduction deductions as shown on Form 1040NR Schedule A deductions on Lines 11a and 11b Enter the total standard deductions the taxpayer should multiply the expense by Department by January 12th must also include the total number Department of Revenue Department of Revenue P O Box 740380 Atlanta Georgia 303740380 DEPARTMENT OF REVENUE WEBSITE: https://etax dor ga gov Department rules then the Department shall post on its dependents in the spaces provided Include a schedule if you dependents on Line 7a Do not include yourself or your Deposit which is free to the State of Georgia or a Debit deposited to an individual account The State of Georgia is not Depreciation Differences Depreciation differences due to depreciation for Federal purposes taxpayers should use the designated the taxpayer s qualified education expense designates obligated revenues for specific student recipients details go to www checkoffgeorgia org Did you know that if you file electronically and choose direct deposit you can receive your refund in less than 30 days? different from the one at which you have your checking Direct Deposit OptionLine 36a Check the appropriate box for the type of account disaster area I R C Sections 1400N(f) and 1400N(k) Dividend Income dividends received from mutual funds that derived income from Do not check more than one box You must check the correct DO NOT USE LINES 9 THRU 14 OF PAGE 2 FORM 500 document your adjustments on Schedule 1 and enter the total documentation could delay your refund documents to your return donation revenue received DOR Contact Information 10 DOR WEBSITE Forms and publications and helpful information on a variety of tax subjects are available around the clock on DOUBLE CHECK YOUR FIGURES You should double check that you have correctly calculated the refund or balance due doug macginnitie@dor ga gov Douglas J MacGinnitie downloaded and printed from the Departments website driver s license Information from your return is captured by a due date of the return including extensions Due Dates Calendar year taxpayers are required to file on or due to the address listed on the return Please do not staple earned by a member of the National Guard or any reserve earned Section 3 of House Bill 266 became effective upon earned unless specifically exempt by Georgia law Military Economic Development Bonds under Section 1400U 2 of the education expense credit was claimed Education Savings Plan (see Regulation 560 7 4 04) Education Savings Plan The deduction is limited on a return to education to the public about the healthy benefits of animal sterilization effect on the calculation of Georgia taxable income effective January 1 2011 See Code Section 48 7 40 30 election to forego the net operating loss carryback period ELECTRONIC FILING ELECTRONIC FILINGELECTRONIC FILINGELECTRONIC FILINGELECTRONIC FILINGELECTRONIC FILING ELECTRONIC PAYMENTS Electronic Payments 5 ELECTRONIC PAYMENTS Electronic payment options are convenient safe and secure methods for paying taxes You can electronically to the Department in the manner specified by electronically using software produced by an approved vendor Elimination of mailing paper returns emission vehicles These credits do not extend to hybrid employee is someone legally allowed to work in the United employees which are not authorized employees and which Enter 1 if you or your spouse is 65 or older; enter 2 if you and your spouse are 65 or older Enter here and on Line 15 Page 2 of Form 500 enter on line 36a if: Enter the amount from Form 500 Line 8 or Form 500EZ Line 1 enter the total on Line 14a Multiply the number on Line 7a by Enter the Total Tax Credit on Form 500 Schedule 2 Line 1 Enclose a copy of tax return(s) filed with other state(s) The Enter total exemptions Exemptions are self spouse and natural or legally adopted children Entering information on a special funds line when a donation is not being made; including a check for a donation with a entitled to an administrative review upon written request You entity and allocated to such individual shall not exceed equipment I R C Section 168(e)(3)(B)(vii) establishments who took a credit instead of a deduction on the estimated tax payments For information about the GTC visit etax dor ga gov/inctax/creditcardpay aspx etc qualify for this credit EXAMPLE FOR COMPLETING SCHEDULE 3 Exceptions exceptions as discussed below Georgia has adopted the exempted by Federal law or treaty exemption and credit for dependents (Line 13 Schedule 3 exemption for dependents $ exemption under Georgia law from Georgia tax on such interest expenses and lost wages incurred as a direct result of a Express MasterCard and Discover credit cards as payment extended Federal due date If you do not need a Federal EXTENSION TO FILE By the April due date taxpayers should either file a return or request an extension of time to file extension to file your Georgia return extension you may use Georgia Form IT 303 to request an extent that they are unable to perform any type of Failing to list your spouse s social security number when filing a separate return Failing to submit required schedules statements and supporting documentation including W 2s other states tax returns fails to verify that the SSO obligated its annual revenue received Failure to File Estimated Tax Penalty 9 percent per year for the period of underpayment Use Form 500 UET to Faster and more accurate processing federal adjusted gross income (AGI) for individuals or federal Federal Adjusted gross income expected during the current year $ Federal Audit Whenever a Federal audit or other Federal Federal deduction for income attributable to domestic FEDERAL INCOME AFTER GEORGIA ADJUSTMENT federal limitation to determine the amount that is not allowed Federal return before starting your Georgia return If you owe tax mail your return and payment along with Payment Voucher Federal return for FICA tax paid on employee cash tips FEDERAL TAX CHANGES FEDERAL TAX CHANGES (continued) Federal Tax Changes 7 8 FILE ELECTRONICALLY File electronically instead of using paper tax forms If you file electronically and choose direct deposit File fast and securely from your home PC! File Form 500X to correct information reported on Form file Georgia Form 500 Similar to Federal income tax rules filed electronically pursuant to the Internal Revenue Code of filed You cannot claim this credit if you are an inmate in a correctional facility Please note for tax years beginning on or after January filing filing filing filing filing filing filing filing filing filing filing filing filing filing filing Filing for Deceased Taxpayers Filing Requirements filing status A or D or multiply by $3 700 for filing status B or C; Finance Commission / 2082 East Exchange Place / Tucker GA 30084 / www gsfc org Find the credit that corresponds to your income in the table below and enter on Form 500 following apply your direct deposit request will be rejected For additional assistance contact the Taxpayer Services Division at 1 877 423 6711 or the Taxpayer Advocate s Office at 404417 For additional information on the below listed credits please visit the Georgia Department of Revenue website for current year individual income tax due on original Forms for each column on Line 8 A B and C respectively for free using approved software for Georgia purposes and attach it to the Georgia return for information ) For information concerning a notice or letter from the Department of Revenue call the telephone number listed on the document For more information visit our website at https:// for payment of: for qualified restaurant property (allowing buildings to now be for specific student recipients in the case of multiyear scholarships for specific student recipients within the statutory time for tax due within five years from the date the report is received For tax years beginning on or after January 1 2008 nonresident for the direct benefit of any particular individual whether or not for the portion of income on which the tax was actually paid by forfeits any Georgia refund as a result of an audit if the normal Form 4868 or the IRS confirmation letter on or before the Form 500 2D Tax Returns: Voucher: Form 500 Form 500EZ IT560 500ES 525TV Form IND CR FORM 500 INSTRUCTIONS FORM 500 INSTRUCTIONS (continued) Form 500 Instructions 11 13 Form 500 Line 14c $ Form 500 Schedule 3) $ Form 500 Tax Returns: Form 500 UET please check the 500 UET Exception Attached Form 500) $ Form 500EZ Form 500EZ Form 500EZ Form 500EZ Form 500EZ Form 500EZ Form 500EZ Form 500EZ Form IT 560 Forms (included in tax booklet): Forms and General Instructions frame; and that all obligated and designated revenue distributed Fraudulent Underpayment Penalty 50 percent of the underpaid amount Free Electronic Filing 5 FREEFREEFREEFREEFREE Frequently Asked Questions You may also order forms by submitting an e mail to taxforms@etax dor ga gov frivolous position ) Frivolous Return Penalty $1 000 (A frivolous return is one that contains incorrect or insufficient information to from donations and obligates them for the awarding of scholarships from donations for scholarships or tuition grants as from donations for scholarships or tuition grants based on the from property that is jointly owned should be allocated to each FROM THE COMMISSIONER from the Department s website from the tax table from the United States Government Full year Residents Full year residents are taxed on all income except tax exempt funds and will be used for the low cost 1% student loans Graduate on Time Loans and Education for Public Funds often provide seed money for pilot projects to help scientists obtain data needed to win grants from Furthermore in 2003 the IRS started requiring separate reporting G2 LP and/or G2 RP Include a copy of these statements gainful employment gataxinfo org/ for additional information or contact the Taxpayer Services Call Center at 1 877 423 6711 General account maintenance GENERAL INFORMATION General Information 9 Georgia adjusted gross income (Line 10 Form 500) $ Georgia adjusted gross income (Line 8 Column C of Georgia allows a credit for tax paid to another state on income taxable to Georgia and the other state Use these worksheets to Georgia and investment interest expense for the production of Georgia Cancer Coalition / 50 Hurt Plaza Suite 700 / Atlanta GA 30303 / www georgiacancer org Georgia Department of Natural Resources / 116 Rum Creek Drive / Forsyth GA 31029 / Georgia Department of Revenue GEORGIA DEPARTMENT OF REVENUE GEORGIA DEPARTMENT OF REVENUE GEORGIA DEPARTMENT OF REVENUE GEORGIA DEPARTMENT OF REVENUE GEORGIA DEPARTMENT OF REVENUE Georgia Environmental Finance Authority / 233 Peachtree St NE Suite 900 / Atlanta GA 30303/ Georgia even if you are absent from or live outside the State Georgia Form 500 Georgia Form 500 and use Schedule 3 to calculate Georgia Georgia has also Not adopted the following: Georgia has not adopted I R C Section 168(k) (the 30% 50% Georgia has not adopted the Section 179 deduction for certain Georgia income tax GEORGIA INCOME TAX TABLE GEORGIA INCOME TAX TABLE Georgia personal exemption and credit for dependents from Georgia return to claim this exclusion The exclusion is limited Georgia standard or itemized deductions $ Georgia standard or itemized deductions and Georgia personal Georgia Tax Center (GTC) is the Department of Revenue s secure self service Georgia Tax Rate 24 GEORGIA TAX RATE SCHEDULE Georgia Tax withheld is reported on Form G 2RP and should Georgia taxable income Georgia whose spouse is a nonresident with no Georgia source income may file either a separate return claiming himself/herself only Government but not taxable to Georgia or vice versa you must Government National Mortgage Association Federal Home Loan Governor grant to the designated student for all the projected years grants shall consider financial needs of students based on all gross income gtc dor ga gov/ /#1 You may also check the status of your GTC Features has not been included in federal adjusted income and the expenses have earned income from Georgia sources other than military have more than three dependents Write the total number of have not been provided from a health reimbursement HB 266 (O C G A 48 1 2 and 48 7 40 12) There are two HB 283 (O C G A 20 2A 1 20 2A 2 20 2A 3 and 48 729 16) HB 318 (O C G A 48 7 40 30) The income tax portion of Head of Head of Head of Head of Head of Head of Head of Head of held jointly the income or loss should be allocated to each taxpayer at 50% high income the reduced amount should be used as the starting House House House Household Household Household Household Household however each must qualify on a separate basis If both spouses However if one spouse is a resident and the other is a However the aggregate amount of credit allowed an I R C Section 168(k) I R C Section 85(c) I R C Sections 163(e)(5)(F) and 163(i)(1) If Georgia taxable income is Amount of Tax is If Georgia taxable income is Amount of Tax is If one spouse is a resident and one is a part year resident or If you are audited and it is believed that you owe additional If you choose to file a paper return we recommend using a If you claim a credit for taxes paid to another state(s) you If you do not qualify for free electronic services you may file If you do not submit a return reflecting all changes and the If you file electronically and need to make a payment you may pay by electronic check using the Department of If you itemize deductions on your Federal return or if you are If you were eligible for an estimated tax penalty exception on If your filing status is qualifying widow(er) on your Federal return in a partnership is the amount expended or $10 000 00 per In cases where the Sub S election is recognized by another in exchange for contributing to the SSO a taxpayer shall receive in Federal adjusted gross income Do not subtract Georgia In May 2009 the Department of Revenue implemented a new in the 2014 calendar year and claimed and allowed in the in the 2015 calendar year and claimed and allowed in the in the case of multiyear scholarships or tuition grants the In the event the taxpayer claims the expenses as itemized in the residency status box and complete Form 500 Schedule 3 to calculate Georgia taxable income in the spaces provided Do not write both a street address in your name (such as your tax preparer s own account) Include a copy of Form G 2A with your return Include all completed schedules with your Georgia return include the refund for Georgia purposes included) I R C Section 168(e)(7) income Anyone paid to prepare a return must also sign it income earned during the period covered by such military Income earned in another state as a Geor gia resident is taxa ble but other state(s) Income earned in another state(s) while a Georgia resident $ income exempt from Georgia tax on Line 12b Subtract Line Income for computation of credit (Line 1 less Line 5) $ Income for computation of credit (Line 1 less Line 7) $ Income for non individuals) that were enacted on or before income from an S Corp in which the taxpayer or their spouse materially participated should be included on line 2 not line 13 Income from Partnerships and S Corporations Nonresident INCOME NOT TAXABLE TO GEORGIA GEORGIA INCOME income on which the tax was actually paid income regardless of the source or where derived You are income tax on all income regardless of the source or where income tax refunds income; resident shareholders and partners must report their Incorrectly completing Schedule 3 or failing to include it with your return when required Incorrectly listing or failing to list exemptions dependents income and deductions Increased Exemption Amounts for Married Individuals inctax/individual income tax forms aspx Please mail your completed Form 500X to Georgia Department of Revenue PO indicated documentation with your Georgia return in the following Individual and corporate estimated tax payments Individual Income Tax Individual Income Tax Online Services Individual Income Tax Return individual income tax return filed with that state(s) with a copy of their Georgia return Otherwise the credit will not be allowed individual person for one or more qualified investments in a Individual Retirement Accounts The provisions concerning Individual taxpayers who file electronically can receive their refund by mail or direct deposit Individuals who are required to file Federal Form 1040NR must IndTax TSD aspx information information information about additional tax credits information visit our website at https://www etax dor ga gov/ Innocent Spouse Relief In accordance with O C G A Section 487 installment payment agreement: Installment payment requests may be submitted online via Georgia Installment Payments You must meet the following criteria for an Installment Plan Agreement (IPA) Instructions for Completing Schedule 3 (See example on page 18) INSTRUCTIONS FOR PART YEAR RESIDENTS AND NONRESIDENTS Instructions for part year residents and nonresidents are interest expenses which are attributable to the income Interest Interest Income Internal Revenue Code or any other bond treated as a Qualified intestine lung or bone marrow during the taxable year is allowed to deduct $750 pursuant to this paragraph is subject to the passive loss rules and is not able to issued When either of these assessments is issued you are IT 511 It costs the State of Georgia approximately $1 to print it has complete control its approval by the Governor on March 5 2013 and is applicable January 3 2013 Please see the Federal Tax Changes jointly jointly jointly jointly jointly jointly jointly jointly July 1 1987 and December 31 1989 that were reported to and law a shareholder of a Subchapter S corporation or a partner law during tax years 1981 through 1986 Least Than Least Than Least Than Least Than Least Than Least Than Least Than Least ThanAt But Less Leave Lines 11a c blank if you itemize deductions Leave Lines 12a c blank if you use the standard deduction Legal residents of other states are not required to file a Georgia tax return if their only activity for financial gain or profit in Georgia less developed areas less developed areas The bill: less than 62 and permanently disabled to such an less than age 62 and permanently disabled enter $35 000 or if age less than the total income on your W 2(s) submit a copy Liabilities on Department of Revenue issued assessment liability company shareholder of a Subchapter S corporation liability for tax interest and penalty to the extent relief was granted life insurance premiums or the taxpayer s income tax liability limitation to the total allowed itemized deductions before the LINE 10 Georgia adjusted gross income (net total of Line 8 LINE 10: If itemizing enter the amount from Federal Schedule A reduced by income taxes paid to other states or expense for the LINE 12: Add Lines 10 and 11c LINE 13 Subtract Line 11c or 12c from Line 10 LINE 13: Multiply Line 12 by the percentage on Line 9 LINE 14: Subtract Line 13 from Line 8 Column C This is your Georgia taxable income Enter here and on Form 500 Line 15 Use Line 15 Form Line 15 Form Line 15 Form Line 15 Form Line 15 Form Line 15 Form Line 15 Form LINE 15 Subtract Line 14c from Line 13 to determine your LINE 16 Use the amount on Line 15 and the tax tables on LINE 17 If you paid tax to more than one state use the total of LINE 18 Subtract Line 17 from Line 16 If zero or less enter Line 18 to calculate the balance due LINE 19 Enter Georgia income tax withheld from all W 2s and LINE 20 Enter Georgia income tax withheld on G2 A G2 FL LINE 21 Enter estimated tax payments including amounts LINE 22 Enter the total of Lines 19 and 20 and 21 Line 22 to calculate your overpayment LINE 23 If Line 18 is more than Line 22 subtract Line 22 from LINE 24 If Line 22 is more than Line 18 subtract Line 18 from LINE 25 Enter the amount you want credited to estimated tax LINE 34 Enter estimated tax penalty from Form 500 UET LINE 35 Add Lines 23 and 26 through 34 and enter the total LINE 36 Subtract the sum of Lines 25 through 34 from Line 24 LINE 36b Select this box to opt in to receive a Debit Card LINE 4 If you lived in Georgia the entire year regardless of Line 4 multiplied by ratio on Line 3 $ LINE 5 Columns A B and C: Enter the total of Lines 1 4 in Columns A B and C respectively LINE 5 Enter the letter appropriate for your filing status You LINE 5 PLUS OR MINUS LINES 6 AND 7 LINE 5 PLUS OR MINUS LINES 6 AND 7 Line 6 multiplied by ratio on Line 3 $ LINE 6a c Check box 6a for yourself and box 6b if you claim LINE 8 Enter Federal adjusted gross income from Form 1040 LINE 9 If you have income that is taxable by the Federal LINE 9: Divide Line 8 Column C by Line 8 Column A to calculate the ratio of Georgia income to total income LINES 1 3 Print or type your name(s) address (including 5 Adjustments due to Federal tax changes (see pages 7 8) LINES 1 4 Column A: List your Federal income LINES 1 4 Column B: List your income not taxable to Georgia LINES 1 4 Column C: List your Georgia taxable income LINES 11a c Enter the standard deduction that corresponds LINES 11a c: Multiply Form 500 Line 6c by $2 700 for filing status A or D or multiply by $3 700 for filing status B or C and enter the total LINES 12a c Enter itemized deductions from Federal Schedule LINES 14a c Multiply the number on Line 6c by $2 700 for LINES 26 33 Enter donation amount (not less than $1) LINES 6 7 Column A: List adjustments from your federal return on Line 6; list adjustments allowed by Georgia law on Line 7 See LINES 6 7 Column B: List adjustments that do not apply to Georgia residency or do not apply because of taxable income earned as LINES 6 7 Column C: List adjustments from the Federal return that apply to Georgia on Line 6; list Georgia adjustments on Line 7 LINES 7a&b List the requested information about your LINES 8 A B and C: Subtract Line 6 from Line 5 in each column; and add or subtract Line 7 from Line 5 in each column Enter the total List states in which the income in Column B was earned and/or reported Follow the instructions on page 13 to complete Lines 16 List the state(s) in which the income in Column B was earned and/or to which it was reported listed at the following web address https://www etax dor ga gov/ longer be adjusted annually using the Consumer Price Index losses I R C Section 1400N(k) Low and Zero Emission Vehicle Credit O C G A Section 48 7 Low Income Credit Worksheet Low Income Tax Credit Worksheet 14 machine readable barcode rather than manually entered which mail and process each tax refund check Last year the Mail your return and documents including Form 525 TV if tax is MAILING A PAYMENT If you are filing a paper return; mail your return 525 TV payment voucher and your payment to the MAILING ADDRESS Make sure your mailing address is complete and accurate on your return Mailing your Georgia return to the wrong address MAILING YOUR RETURN Mail your return payment and all necessary documentation to the appropriate address listed on the Make payments Make sure to include the Social Security number and tax year on all payments and correspondence For faster more accurate Married Married Married Married Married Married Married Married Married Married Married Married Married Married Married MARRIED FILING JOINT OR HEAD OF HOUSEHOLD Married Filing Joint: $3 000 MARRIED FILING SEPARATE married filing separate and your spouse itemizes deductions Married Filing Separate: $1 500 Maximum Allowable Exclusion for Tax Year 2012 if age 62 64 or Maximum Earned Income may be claimed medical expenses The $1 000 deduction must be reduced member of a limited liability company duly formed under state Members of the National Guard or Air National Guard who are members share of the taxable income sourced to this state Message From Commissioner MacGinnitie Military Personnel month or fraction thereof Also a late filing penalty is imposed at 5% of the tax not paid by the original due date Interest Mortgage Corporation and from repurchase agreements is most Georgia taxpayers are only allowed to deduct the multiply by $2 700 for filing status A or D OR multiply by $3 700 for filing status B or C11b Number on Line 7a 1 multiplied by $3 000 11b Multiply Line 4 by Line 5; enter the total on Form 500 Schedule 2 Line 11c; or Form 500EZ Line 5c must be 01 through 12 or 21 through 32 On the sample check must be separately prorated The earned income portion shall be prorated using the ratio of Georgia source earned income to total earned income must complete the appropriate form For your convenience must include a copy of your return filed with that state along must pay Georgia income tax on their portion of Georgia corporate Nathan Deal national cancer organizations National Guard Foundation / 5019 GA Hwy 42 Suite 203 C / Ellenwood GA 30294 3438/ needs plus home delivered meals and transportation for elders DHS Division Aging Services/ Negligent Underpayment Penalty 5 percent of the underpaid amount NEW DEVELOPMENTS New Developments 3 4 NEW DEVELOPMENTS continued non Georgia municipal bonds non periodic distributions from a pension annuity or similar fund noncompliant SSO submits an amended audit which to the nonresident enter 3 in the residency status box and complete nonresident without any Georgia source income your Georgia Nonresidents Military personnel whose home of record is Nonresidents Nonresidents who work in Georgia or receive income from Georgia sources and are required to file a Federal return not be allowed not be included in the retirement income exclusion calculation Income or losses should be allocated to the person who owns the item If any item is Not entering the amount owed or the refund amount Do not enter amounts on both lines Not filling in the name social security number(s) address residency code and/or filing status not Georgia and who are not otherwise residents of Georgia not need to send a payment If you are due a refund of less than $1 submit Form IT 550 to request a refund Not Over $ 1 000 1% of Taxable Income Not Over $ 500 1% of Taxable Income Not Over $ 750 1% of Taxable Income not subject to Federal income tax; Not verifying calculations including the tax rate or placing zeros on lines that are not being used Note: A claim for refund must be made within three (3) NOTE: Credit code numbers are subject to change annually Current code numbers are listed below See Form IND CR for Note: If a taxpayer receives a state refund and is not required notices To make a payment use Official Payments notices; number is 978653421 Do not include the check number number of dependents of recipients for each quartile number on your checks O C G A 48 7 40 30 before claiming the credit This became obligated and designated revenues to a qualified school or of a new vehicle in 2009 I R C Sections 164(a)(6) and 164(b)(6) of certain preferred stock after Dec 31 2007 I R C Section of families of scholarship recipients who fall within each of Pages 1 and 2 of your Federal return of the death certificate along with the check to the of the Georgia National Guard and other qualified members of the Georgia Department of Defense Georgia on active duty for a period of more than 90 consecutive days on Form 1040NR Most taxpayers are not allowed to take the on Form G 2A and entered on Form 500 Line 20 on Line 11a Multiply Form 500 Line 7a by $3 000 and enter the total on Line 11b Enter the total of Lines 11a plus 11b on Line 11c on or after January 1 2012 (thus it also includes 2013) The on page 13 for more information on page 14 to calculate the exclusion and document the on the S Corporation or partnership return but the gain along On the sample check above the check number is 5678 on your Federal return you must use the Georgia one of the special funds options visit the DOR website at https://etax dor ga gov/inctax/creditcardpay aspx or GTC at https://gtc dor ga gov/ /#1 or a joint return claiming total allowable deductions If one spouse is a resident and one is a part year resident or nonresident enter 3 or before the end of the 12th month following or necessary federal returns and schedules or partner in a partnership or tuition grants for which the SSO distributes the or tuition grants the SSO shall designate the obligated or who are otherwise residents of Georgia are subject to Georgia order to avoid double taxation This adjustment is only allowed orders A copy of the Federal return must be enclosed with the Other deductions Other Differences Other differences should be placed on Other Earned Income(Losses) other reason the qualified school or program elects not to Other State s Tax Credit Worksheet 15 Other State s Tax Return Other state(s) adjusted gross income $ our website at https://gtc dor ga gov/ /#1 or visit our self Over $ 1 000 But not over $ 3 000 $ 10 00 plus 2% of the amount over $ 1 000 Over $ 1 500 But not over $2 500 $ 25 00 plus 3% of the amount over $ 1 500 Over $ 2 250 But not over $3 750 $ 37 50 plus 3% of the amount over $ 2 250 Over $ 2 500 But not over $3 500 $ 55 00 plus 4% of the amount over $ 2 500 Over $ 3 000 But not over $ 5 000 $ 50 00 plus 3% of the amount over $ 3 000 Over $ 3 500 But not over $5 000 $ 95 00 plus 5% of the amount over $ 3 500 Over $ 3 750 But not over $5 250 $ 82 50 plus 4% of the amount over $ 3 750 Over $ 5 000 $ 170 00 plus 6% of the amount over $ 5 000 Over $ 5 000 But not over $ 7 000 $ 110 00 plus 4% of the amount over $ 5 000 Over $ 5 250 But not over $7 000 $ 142 50 plus 5% of the amount over $ 5 250 Over $ 500 But not over $1 500 $ 5 00 plus 2% of the amount over $ 5 00 Over $ 7 000 $ 230 00 plus 6% of the amount over $ 7 000 Over $ 7 000 But not over $ 10 000 $ 190 00 plus 5% of the amount over $ 7 000 Over $ 750 But not over $2 250 $ 7 50 plus 2% of the amount over $ 750 Over $10 000 $ 340 00 plus 6% of the amount over $ 10 000 over $100 000 Over 3 3 million taxpayers filed electronically last overpayment can be applied to a balance due for another year Page 1 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 2 Page 20 Page 21 Page 22 Page 23 Page 24 Page 26 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 pages 20 through 22 to determine your tax liability paid should be entered on Form 500 Line 21 paid to other states may apply Part year Resident and Nonresident Instructions 17 PART YEAR RESIDENTS Part year Residents and Nonresidents Part year residents and nonresidents must omit Lines 9 14 and follow the Schedule 3 instructions that begin on page 17 Part year residents and nonresidents must prorate the retirement income exclusion The earned income portion and the unearned income portion Part year residents and nonresidents who work in Georgia or receive income from Georgia sources are required to file Georgia Form Part year Residents If you are a legal resident of Georgia for only a portion of the tax year and are required to file a Federal income tax Part year residents who claim a credit for taxes paid to another state for income earned while a resident must include a copy of the partners partners must pay Georgia income tax on their portion of the Partnership Interest will be reflected on the Fiduciary s K 1 and must be listed on Form 501 Schedule 4 The entity information partnership s net Georgia income Nonresident shareholders partnerships for the gain from asset sales for which an I R C pay If required nonresident military personnel should file payment may elect to have withholding made on such payment Your extension payment can be paid via the DOR website https://gtc dor ga gov/ /#1 to Make a quick payment Payments should be made through automatic debit from your Payments: PENALTY AND INTEREST Penalty and Interest 26 percent of the income received from performing services in all places during the taxable year or $5 000 percent of the tax not paid by the original due date An extension of time for filing the return does not extend the date for making Personal exemption and Personal Exemption from Form 500 Page 2 (See Tax Booklet Pg 17 Line 11a c) personal exemptions as indicated below: personnel who serve outside of the continental U S may file Pick an amount and make it count by donating on your State Income Tax Return form plans as defined by Section 223 of the Internal Revenue Code Please note: Georgia also does not allow the increased standard Please visit our website for instructions:http://www gataxinfo org Plus 6% of the amount PO BOX 105597 PO BOX 740319 PO BOX 740380 PO BOX 740399 PO BOX 105613 PO BOX 740323 point to compute Georgia itemized deductions posting of your payment use a payment voucher with a valid scanline from the Department of Revenue s website at posting to your account If you file electronically mail the voucher and your payment to the address on the voucher postnatal tissue and fluid; make such stem cells available for medical research and treatment; promote principled previously filed return or Form 500X as an original return Form 500X is located on the DOR website at https://etax dor ga gov/ prior year is required to pay tax on the income but only if the prior year s income exceeds the lesser of: 1) 5 percent of the income PROBLEM RESOLUTION PROCESSING CENTER PROCESSING CENTER PROCESSING CENTER PROCESSING CENTER PROCESSING CENTER PROCESSING CENTER production activities (IRC Section 199) This adjustment production activities under I R C Section 199 production of non Georgia income Enclose a copy of Federal Schedule A with your Georgia income tax return If using the standard program annually rather than in one disbursement if the designated prohibits the state from taxing it Federal law prohibits state taxation of some types of retirement income including pensions as well projected in writing by the private school to be enrolled at the property I R C Section 168(m) property) and Georgia has not adopted I R C Section 199 (federal Protest a liability provide a copy of the audit to the Department in accordance provide the best customer service and operational performance of any state taxing authority and the IRS provided by the SSO s is confidential provisions of all federal acts (as they relate to the computation of pursuant to military orders is not subject to Georgia income Qualified Investor Tax Credit This provides a 35% credit for qualified school or program In making a multiyear distribution Qualified taxpayers can file electronically for free! qualify each spouse may claim the amounts above Income quartile of Georgia adjusted gross income as defined and reported Quick payments (Estimated or assessment payments) Railroad Retirement rately rately rately Ratio: Line 1 divided by Line 2 % real property Reasons your direct deposit may be rejected If any of the Receive your refund by direct deposit! received by the person in all places during the current taxable year; or 2) $5 000 However the income is not taxed if federal law received from the Federal National Mortgage Association recipients during the years in which the recipients are reduces processing errors The 2D barcode is only visible refund by calling 1 877 GADOR11 (1 877 423 6711) refund return Refunds and No Balance Due: Refunds and No Balance Due: Form 500 ES Individual Estimated Tax: relating to the credit See Regulation 560 7 8 50 for more Remember the extension of time to file is not an extension of time to pay Please use form IT 560 to make an extension REMINDERS Rental Royalty Partnership S Corp etc Income(Losses)** reported on IRS Form 4972 reporting treatment of the gain and the Section 179 deduction represent or direct a qualified private school to represent that Request Offer in Compromise (OIC) Request penalty waivers Request to view my 1099 G electronically in GTC (no longer mailed) REQUESTING AN EXTENSION Requesting an Extension 5 required by the statute; that obligated revenues were designated required to file a Georgia income tax return if: required to furnish under separate cover within 180 days a research expenses under Code Section 48 7 40 12 in any taxable residency status box and list the dates you lived in Georgia If resident partners in a partnership or member(s) in a LLC resident shareholders for Subchapter S income where the Sub RESIDENTS AND NONRESIDENTS SCHEDULE 3 COMPUTATION OF GEORGIA TAXABLE INCOME FOR ONLY PART YEAR Residents Military personnel whose home of record is Georgia responsible if a financial institution rejects a direct deposit restrictions for their free services Please review each retirement income exclusion is $35 000 for taxpayers who are: RETIREMENT INCOME EXCLUSION WORKSHEET (Keep for your records) Retirement Income Exclusion Worksheet 14 Retirement System of Georgia for contributions paid between return return containing a two dimensional (2D) barcode A 2D RETURN FILING TIPS Return Filing Tips 2 return for a taxable year in which a joint return could have been filed can only claim the credit that would have been allowed had a joint return been return For additional mailing addresses please check the section called Where Do You File? in the tax instruction booklet return for its nonresident members Form IT CR may be return is not required if the partnership or S Corporation is not return may be filed jointly or separately with each spouse return on behalf of a taxpayer who dies during the taxable return or Form 500X as an original return return when you receive an extension to file your Federal return return you are required to file a Georgia income tax return returns electronically Also a return preparer who prepares Revenue Commissioner Revenue s Georgia Tax Center (GTC) visit https://gtc dor ga gov/ /#1 or visit our self service Instructional Videos at http:// Revenue website revenues for a new specific student recipient on or before revenues for specific student recipients Once the SSO REVIEW OF ASSESSMENTS S election is not recognized by Georgia or another state in Salary and wages same as for Federal purposes satisfaction of the Department contains the required verifications SB 137 (O C G A 48 7 40 1) The income tax portion of schedule Schedule 1 Lines 6 A & B SCHEDULE 1 PAGE 4 SCHEDULE 1 PAGE 4 Schedule 2 and include a copy of the return filed with the other Schedule 2 Line 1 $ Schedule 2 line 11b; or Form 500EZ Line 5b Schedule 3 to calculate Georgia taxable income SCHEDULE FOR ESTIMATING GEORGIA INCOME TAXES Schedule For Estimating Georgia Income Taxes 24 schedule reflecting all changes to the Taxpayer Services Division schedules when necessary However you must enclose the scholarships or tuition grants complied with all applicable Section 179 deduction was claimed Georgia follows the separate Section 3 clarifies that any tax credits earned for qualified Section at 404 417 6486 or via e mail to ipa@dor ga gov section for more information section in effect for the taxable year in which the credit was Sections 172(b)(1)(H) and 810(b)(4) sections of this bill (Section 1 and Section 3) that affect income Security numbers for each person listed Incorrect or illegible Social Security numbers can delay or reduce a tax refund See Line 14 instructions on page 13 for more information See the Line 9 instructions on pages 11 and 12 for adjustments allowed by Georgia law See the worksheet on page 15 and the instructions for Line 17 Sending your return by certified mail The postal service imposes special handling procedures for certified mail that Sending your return via certified mail or courier will not speed processing of your return and will delay your refund Senior citizens may call AARP Tax Aide toll free at 1 888 AARPNOW (1 888 227 7669) from February 1 to April 15 for assistance Separately Separately Separately Separately Separately SeparatelyLine service Instructional Videos at http://gataxinfo org/ for Service Loans Any amount contributed will be evenly divided between the three funds Georgia Student Set up cost associated with initiating an Installment Payment shall only be allowed for the portion of the income on which shareholders of an S Corporation will only need to file a single should be entered on the addition line of the applicable return should use the same status that you use on your Federal return SIGN YOUR FORM Taxpayers must sign and date their returns Both spouses must sign a joint return even if only one had Single Single Single Single Single Single Single Single single taxable year whether made directly or by a pass through Single/Head of Household: $2 300 situations: Smaller of Line 3 or 4; if zero or less enter zero Smaller of Lines 15 and 16; enter here and on Form 500 Social Security Social security and railroad retirement paid by the Railroad Retirement Board exempt interest or other income that is not taxable to Georgia should software bought after May 4 2007 and placed in service in Some software companies have income limitations and other sources Special Program Code This code is only used when designated spouse Add Lines 6c and 7a; write the total on Line 7b SSO may distribute the entire obligated and designated revenues standard deduction and they are allowed only limited itemized standard deduction on your Georgia return The state contracts For more information call the Department of State of Georgia State of Georgia spent over 1 Million dollars processing state will be allowed unless the other state s return is enclosed state(s) the income should not be subtracted Credit for taxes state(s) with your Georgia return or the credit will not be allowed States States Government the Commissioner will issue an assessment statute of limitations has expired However 90 percent of any student becomes ineligible or for any other reason students the SSO shall hold the obligated revenues in a subcontractors or $100 000 whichever is less per taxable year Submit additional documentation Submit Power of Attorney (POA) subtracted on your Georgia income tax form Such an election shall remain in effect until revoked by the payee such individual is a dependent of the taxpayer such organization which violates this provision such tax was actually paid by such member of the limited SUPPORTING DOCUMENTS Include copies of all income statements (W 2 1099 etc ) indicating Georgia income tax withheld Supporting Documents We will request information to support symbols Enter the number from left to right and leave any system (GTC) to allow taxpayers to file and pay certain system has been expanded to accept individual income and Tax at Georgia rates (use tax table on pages 20 22) $ Tax Center (GTC) at https://gtc dor ga gov/ To determine if you Tax Center (GTC) at https://gtc dor ga gov/; or call 1 877 423 6711; or tax credit may apply See Tax Booklet Page 13 Line 17 and Page 15 TAX CREDITS Tax Credits 16 Tax Deductible Donations 23 Tax not paid by the statutory due date of the return is subject to 1 percent interest and of 1 percent late payment penalty per tax refund checks Please consider choosing Direct tax Section 1 is applicable to taxable years beginning Tax shown on return(s) filed with other state(s) for income taxed by Georgia* $ Tax shown on return(s) filed with other state(s)* $ Tax Tables 20 22 tax Tax must be paid with Form IT 560 by the statutory due tax The exclusion from income is only with respect to military tax year before the year of the loss I R C Section 1400N(o) tax year whichever is less; provided however that tax credits taxability and conversion from a traditional IRA to a Roth IRA are taxable taxable income (See pages 17 18 for instructions on Taxable income (Subtract Line 10 from Line 9) $ taxable income for non individuals) that were enacted on or Taxable IRA Distributions taxable years beginning on or after January 1 2013 with taxed by Georgia taxes you will generally be issued a Proposed Assessment If taxpayer at 50% of the total value Up to $4 000 of the maximum taxpayer has $1 000 in high deductible health insurance premiums taxpayer reissued mail Georgia Form 5347 and a copy taxpayer s donation of all or part of a kidney liver pancreas TAXPAYER SERVICES DIVISION TAXPAYER SPOUSE taxpayer The status as an SSO shall be revoked for any taxpayers of Georgia We have implemented several initiatives to ensure we uphold that standard Our mission is to Taxpayers Required to File Form 1040NR Taxpayers should use Georgia Form 4562 to compute depreciation Taxpayers that remit payments by electronic funds transfer taxpayers via Georgia Department of Revenue assessment Taxpayers who filed their returns electronically and had their refunds direct deposited into their bank accounts received TELEPHONE SERVICE FOR DEAF AND HARD OF HEARING PERSONS (TDD) temporarily A credit for taxes paid to another state is allowed temporary living arrangements enter 1 in the residency status than one Federal act it is not necessary to make a separate that if the designated student becomes ineligible or for any that is a result of the same IRS audit that routing number unless their financial institution instructed the 15th day of the fourth month after the close of their taxable The ability to file from your home PC or have your taxes prepared by a professional electronic return originator The account number can be up to 17 characters (both numbers the adjusted Federal AGI is zero or negative the Line 9 percentage is 100% The percentage is also considered to be 100% if both the amount contributed but cannot exceed $2 000 per The amount may only be deducted to the extent the deduction The amount on Form 500 Line 8 is $40 000 or more or the amounts listed on your Georgia income tax return and related the calendar year in which an SSO receives revenues the close of the tax year for which the credit the corporation to another state(s) The credit cannot exceed the amount expended for qualified the Department The Department of Revenue as outlined in the Taxpayer Bill of Rights will provide fair courteous and timely service to the The Department of Revenue has entered into an alliance with The Department s fill in Form 500 and Form 500EZ have a 2D the Department shall not preapprove any contributions the difference between Georgia and Federal law for tax years The Dog and Cat Sterilization Fund provides financial support for the sterilization of dogs and cats as well as the end of the following calendar year The exclusion is available for the taxpayer and his/her spouse; the Federal acts mentioned above should be treated as follows the Federal Form 8396 credit the Federal income tax return The due date for filing is the The following adjustments may be SUBTRACTED: The following adjustments must be ADDED if applicable: The following Pass T hrough Credits from Ownership of Sole Proprietorship or from the ownership of S Corp LLC LLP or The Georgia Cancer Research Fund supports innovative and promising research on all types of cancer The Georgia Department of Revenue accepts Visa The Georgia Department of Revenue accepts Visa American the Georgia Department of Revenue Web site at www etax dor ga gov The Georgia Fund for Children and Elderly provides programs for preschool children with special The Georgia Land Conservation Program provides funds for land conservation to protect natural resources The Georgia National Guard Foundation Inc provides emergency relief assistance to the soldiers and airmen The Georgia return must be filed along with a copy of Federal The Georgia Student Finance Fund provides individual taxpayers the opportunity to contribute to student loan The Georgia Wildlife Conservation Fund protects and preserves Georgia s nongame wildlife including The Governor signed House Bill 266 into law Consequently for The income tax portion of House Bill 318 became effective The income tax portion of Senate Bill 137 became effective The income tax portions of House Bill 283 became effective The income tax portions of this bill (Sections 33A through the income tax table on pages 20 22 to determine your tax and enter on Form 500 Line 16 the Kansas Disaster Area I R C Section 1400N(d)(1) the limitation the taxpayer is only allowed to deduct $2 000 of the Line 9 instructions on pages 11 and 12 for adjustments allowed by Georgia law the other addition or subtraction line of the applicable return the other state s income and the worksheet on page 15 to the partners or shareholders the payment Additional penalties may apply as follows: the Proposed Assessment is not protested or paid within 30 the ratio of total allowed itemized deductions after the federal the remaining funds to the SSO The retirement exclusion is $65 000 if the taxpayer is 65 or older the return the revised penalty is zero enter zero) and include the 500 The routing number must be nine digits The first two digits the sale of the property the same for Georgia as they are for the Internal Revenue Service The Saving the Cure Fund is designed to encourage the donation collection and storage of stem cells from the SSO elects not to continue disbursement for all years the state of Georgia is eligible to use GTC The surviving spouse administrator or executor may file a the taxpayer during the taxable year for high deductible health The taxpayer must get approval between September 1 Their Federal adjusted gross income is $52 000 consisting of $48 000 in salary and $4 000 of interest their Georgia income tax return within six months after they their refunds within an average of 30 days Refunds from paper returns can take up to 12 weeks to be issued If you ve them for your records them to use a different routing number for direct deposits then the qualified school or program shall immediately return then the SSO shall designate any remaining previously obligated these forms are available on the Department s website at These requirements apply as long as your legal residence is They also have $7 000 of other medical expenses They have one child and adjustments to income totaling $2 500 They became Georgia residents on This amount should be placed on Line 16 Form 500 or Line 4 Form 500EZ This amount should be placed on Line 16 Form 500 or Line 4 Form 500EZ this bill (Section 2) makes changes to the job tax credit for this bill (Section 6) changes the qualified investor tax credit this code and the appropriate codes to be used will be announced THIS PAGE INTENTIONALLY LEFT BLANK THIS PAGE INTENTIONALLY LEFT BLANK THIS PAGE INTENTIONALLY LEFT BLANK This should be entered on the other addition line of the This should be entered on the other subtraction line of through 36 of Form 500 Enclose copies of applicable returns and schedules with your Georgia return through the information needed to compute the deduction to to a qualified school or program for the funding of multiyear to a qualified school or program the SSO shall require to a qualified school or program to be held in accordance to all taxable years beginning on or after January 1 to be deducted pursuant to this paragraph For example the to be recomputed if the provisions of the Federal Acts are to Federal Alternative Minimum Tax they are not required to to file a Georgia income tax return Form 600S CA may be to Georgia taxpayers Under this agreement qualified taxpayers To have a refund check in the name of a deceased to include the refund in Federal AGI since they were subject to May 4 2007 Kansas storms and tornadoes in the fifth to one or more of the following Checkoff Georgia charitable organizations For to retail space I R C Sections 168(e)(3)(E)(ix) 168(e)(8) to shareholders of S Corporations and partners of to tax preparers as well as posted to the Georgia Department of to the amount included in Federal Adjusted Gross Income to the noncompliant SSO to your marital status as indicated below and any additional total aggregate amount under current law for calendar years Total Earned Income Total of Line 4 and Line 5 $ Total of Lines 6 through 13; if zero or less enter zero total S Corporation or partnership income Total Tax Credit (Lesser of Line 7 or Line 8) to be claimed on Form 500 Total Tax Credit (Lesser of Line 9 or Line 10) to be claimed on Form 500 TWO DIMENSIONAL BARCODE RETURNS Two Dimensional Barcode Returns 5 U S obligations These must be reduced by direct and indirect UET with the return Under $6 000 unearned retirement income to total unearned retirement income computed as if the taxpayer were a resident of Georgia for the entire year unused boxes blank On the sample check above the account up to five years then included ratably over five years I R C Section upon its approval by the Governor on April 29 2013 upon its approval by the Governor on May 6 2013 upon its approval by the Governor on May 7 2013 and are use filing status D on your Georgia return use ordinary gain or loss treatment for the sale or exchange vehicles Visit www dor ga gov/inctax/info taxcredits aspx for more View account balance View and print returns after 1/1/2011 Visit our website to download tax forms view a list of the mailing addresses for commonly used forms and obtain answers to Visit www etax dor ga gov for more information about these and other topics of interest was claimed there will be a difference in the gain or loss on website at www dor ga gov for information about alternate payment methods website the details of such failure to verify Until any such website:http://doas ga gov/Suppliers/Pages/SupplierMBE aspx What is Georgia Tax Center? What s Inside? WHEN ELECTRONIC FILING IS REQUIRED When Federal itemized deductions are reduced because of when the federal counterpart of such return is required to be when you electronically complete and print the form directly WHERE DO YOU FILE? Where Do You File? 2 Where s My Refund 5 WHERE S MY REFUND? where such entities income has been taxed at the entity level WHERE TO FILE FOR INDIVIDUAL TAXPAYERS whether distributed or not from Partnerships Limited Liability whether on a mandatory or voluntary basis must file all associated whether or not such individual is a dependent of the which means they have total medical expenses of $8 000 After Who Can Sign Up? will accrue during this period with all requirements of Code Section 20 2A 2 including with any Georgia adjustment to the gain (due to the Federal with Code Section 20 2A 3 with filing both Federal and Georgia income tax forms with the Department rule for distribution to the specified With the Georgia Department of Revenue Tax Refund Debit with the Georgia return with your Georgia return No credit for taxes paid to another with your return with your return or this amount will not be allowed withdrawals where tax has been paid to Georgia because of Withholding is also required on the sale or transfer of real property Withholding on Lump sump Distributions For taxable years Withholding on Nonresidents Withholding is required on the Withholding Tax and other credits $ WORKSHEET FOR OTHER STATE(S) TAX CREDIT write checks or write the new address on your tax return and check the address www aging dhr georgia gov / 404 657 5258; DCH / Division of Public Health / MCH / Children www dor ga gov/inctax/individual income tax forms aspx www etax dor ga gov www georgiaguardfamily org / 678 569 5704 www georgiawildlife com www glcp ga gov / 404 584 1101 year beginning before January 1 2012 and any year When filing use the same filing status that was used on year! years from the later of the date the tax was paid or the years later in 2013 2014 2015 2016 and 2017 respectively You are not required to submit 1099 forms with your Georgia return unless Georgia income tax was withheld You are required to file a Federal income tax return; you can receive your refund in less than 30 days You claim a credit for taxes paid to another state(s) submit You claim the Georgia child and dependent care expense you did not live in Georgia enter 3 in the residency status box You have an automatic six month extension to file your Georgia You have income subject to Georgia income tax that is You itemize deductions submit a copy of Federal Form You may check the status of your refund on line at https:// You may claim the low income credit if your Federal adjusted gross income is less than $20 000 and you are not claimed or eligible to be claimed as you must itemize deductions on your Georgia return Include a You will be able to do the following without a GTC login: Your Federal return contains information necessary for completing your Georgia return; therefore you should complete your Your income exceeds the standard deduction and YOUR SOCIAL SECURITY NUMBER your spouse Enter the number of boxes checked in box 6c zone or stationed in defense of the borders of the United States Zone property I R C Section 1400N(d)(1)

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