Form IT-511 Fillable Individual Income Tax Booklet
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$10 000 but not more than $14 999 $ 8 $15 000 but not more than $19 999 $ 5 $6 000 but not more than $7 999 $20 $8 000 but not more than $9 999 $14 (A) 62 64 years of age or (B) less than 62 and permanently disabled to such an (See Georgia tax rate schedule below) $ (See instructions on page 11) $ (See instructions on pages 11 12) $ (See Line 9 instructions on page 11) $ (Subtract Lines 13 and 14 from Line 12) (See 500ES) $ (Worksheet on page 14) 10 000 10 100 413 343 473 101 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 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 109 Low Income Housing Credit (enclose Form IT HC and K 1) 11 000 11 100 473 403 533 110 Diesel Particulate Emission Reduction Technology Equipment 111 Business Enterprise Vehicle Credit 112 Research Tax Credit 113 Headquarters Tax Credit 114 Port Activity Tax Credit (Use 114J for Port Activity Job Tax Credit and 114M for Port Activity Investment Tax Credit) 115 Bank Tax Credit 116 Low Emission Vehicle Credit (enclose DNR certification) 117 Zero Emission Vehicle Credit (enclose DNR certification) 118 New Facilities Job Credit 119 Electric Vehicle Charger Credit (enclose DNR certification) 12 weeks for paper returns filed after April 1st 120 New Facilities Property Credit 121 Historic Rehabilitation Credit (enclose Form IT RHC and DNR certification) 122 Film Tax Credit 124 Land Conservation Credit (enclose Form IT CONSV and DNR certification) 125 Qualified Education Expense Credit (enclose Form IT QEE SS01 and IT QEE TP2) 126 Seed Capital Fund Credit 127 Clean Energy Property Credit (enclose Form IT CEP) 128 Wood Residual Credit 129 Qualified Health Insurance Expense Credit (enclose Form IT QHIE) 13 000 13 100 593 523 653 130 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 134 Alternative Fuel Heavy Duty Vehicle and Alternative Fuel Medium Duty Vehicle Tax Credits 14 000 15 000 15 year straight line cost recovery period for certain improvements 18 000 19 000 20 000 2015 New Developments 21 000 21 000 21 100 1 073 1 003 1 133 22 000 22 000 22 100 1 133 1 063 1 193 23 000 23 000 23 100 1 193 1 123 1 253 24 000 24 000 24 100 1 253 1 183 1 313 25 000 25 000 25 100 1 313 1 243 1 373 26 000 26 100 1 373 1 303 1 433 27 000 27 000 27 100 1 433 1 363 1 493 28 000 28 100 1 493 1 423 1 553 29 000 29 000 29 100 1 553 1 483 1 613 30 000 30 000 30 100 1 613 1 543 1 673 31 000 31 000 31 100 1 673 1 603 1 733 32 000 32 000 32 100 1 733 1 663 1 793 33 000 33 000 33 100 1 793 1 723 1 853 34 000 34 000 34 100 1 853 1 783 1 913 35 000 36 000 36 000 36 100 1 973 1 903 2 033 37 000 37 100 2 033 1 963 2 093 38 000 38 100 2 093 2 023 2 153 39 000 39 100 2 153 2 083 2 213 4 weeks for returns filed electronically 40 000 40 100 2 213 2 143 2 273 41 000 41 100 2 273 2 203 2 333 42 000 42 100 2 333 2 263 2 393 43 000 43 000 43 100 2 393 2 323 2 453 44 000 44 100 2 453 2 383 2 51 46 000 46 100 2 573 2 503 2 633 48 000 48 100 2 693 2 623 2 753 48 100 48 200 2 699 2 629 2 759 49 000 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 50 000 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 53 000 54 000 55 000 56 000 56 000 56 100 3 173 3 103 3 233 57 000 57 000 57 100 3 233 3 163 3 293 58 000 58 000 58 100 3 293 3 223 3 353 59 000 59 000 59 100 3 353 3 283 3 413 60 000 60 000 60 100 3 413 3 343 3 473 61 000 61 100 3 473 3 403 3 533 62 000 62 000 62 100 3 533 3 463 3 593 63 000 63 000 63 100 3 593 3 523 3 653 64 000 64 000 64 100 3 653 3 583 3 713 65 000 65 000 65 100 3 713 3 643 3 773 65 or older enter $65 000 66 000 66 000 66 100 3 773 3 703 3 833 67 000 67 000 67 100 3 833 3 763 3 893 68 000 68 000 68 100 3 893 3 823 3 953 69 000 69 000 69 100 3 953 3 883 4 013 7 000 70 000 71 000 71 000 71 100 4 073 4 003 4 133 72 000 72 100 4 133 4 063 4 193 73 000 73 100 4 193 4 123 4 253 74 000 74 100 4 253 4 183 4 313 75 000 75 100 4 313 4 243 4 373 76 000 76 100 4 373 4 303 4 433 77 000 77 000 77 100 4 433 4 363 4 493 78 000 78 000 78 100 4 493 4 423 4 553 79 000 79 100 4 553 4 483 4 613 79 100 79 200 4 559 4 489 4 619 8 000 81 000 81 100 4 673 4 603 4 733 83 000 85 000 88 000 9 000 9 100 353 292 413 9 weeks for paper returns filed prior to April 1st 90 000 91 000 91 000 91 100 5 273 5 203 5 333 92 000 92 000 92 100 5 333 5 263 5 393 93 000 93 000 93 100 5 393 5 323 5 453 94 000 94 000 94 100 5 453 5 383 5 513 95 000 95 000 95 100 5 513 5 443 5 573 96 000 96 100 5 573 5 503 5 633 97 000 97 000 97 100 5 633 5 563 5 693 98 000 98 000 98 100 5 693 5 623 5 753 99 000 99 000 99 100 5 753 5 683 5 813 A Single Head of Household or Qualifying Widow(er) academically promising students with the academic social and financial support needed to Additional Deduction for Blind and/or 65 or older: $1 300 Additional itemized deduction for the sales tax on the purchase Agreements are up to 36 months AMENDED RETURNS File Form 500X to correct information reported on Form 500 Do not use Form 500 to correct a previously and Form IND CR Any numbers or letters are crossed out or whited out At But Less At But Less At But Less At But Less At But Less At But Less At But Less ATLANTA GA 30374 0319 ATLANTA GA 30374 0323 ATLANTA GA 30374 0380 ATLANTA GA 30374 0399 B Married filing Joint be credited to this year s estimate $ C Married filing Separate Changes the definition of certified structure to Changes the definition of qualified rehabilitation 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 from Credit Card Payments 5 Deferral of debt discharge income from reacquisitions of business Defines basic skills education test as the test Do not staple your check W 2s or any other documents to your return Donations 23 DOR Contact Information 10 DOR WEBSITE Forms and publications and helpful information on a variety of tax subjects are available around the clock on the DOUBLE CHECK YOUR FIGURES You should double check that you have correctly calculated the refund or balance due Electronic Payments 5 ELECTRONIC PAYMENTS Electronic payment options are convenient safe and secure methods for paying taxes You can Eliminates the carry forward provision Elimination of mailing paper returns Enclose copies of required returns schedules and other documentation with your return Failure to enclose proper exemption and credit for dependents after applying the ratio exemption for dependents $ EXTENSION TO FILE By the statutory due date taxpayers should either file a return or request an extension of time to file 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 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! Filing Requirements 6 For projects earning more than $300 000 in Form 500 ES Individual Estimated Tax: Form 500 Instructions 11 13 Form 500 Schedule 3) $ Form 500 Tax Returns: Form 500 2D Tax Returns: Voucher: Form 525 TV Payment Voucher Forms (included in tax booklet): Form 500 Form 500EZ Fraudulent Underpayment Penalty 50 percent of the underpaid amount Free Electronic Filing 5 Frivolous Return Penalty $1 000 (A frivolous return is one that contains incorrect or insufficient information to General account maintenance address change General Information 9 GEORGIA DEPARTMENT OF REVENUE GEORGIA DEPARTMENT OF REVENUE Georgia Tax Rate Schedule 24 graduate from high school access college and achieve post secondary success Georgia http://www reachga org 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 Increases the credit amount from $300 000 Installment Plan Agreement (IPA) Low Income Tax Credit Worksheet 14 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 MAILING A PAYMENT If you are filing a paper return; mail your return 525 TV payment voucher and your payment to the address MAILING ADDRESS Make sure your mailing address is complete and accurate on your return MAILING YOUR RETURN Mail your return payment and all necessary documentation to the appropriate address listed on the Make payments Make your check or money order payable to the Georgia Department of Revenue If you owe less than $1 you do Makes the following changes with respect to a Married Filing Joint: $3 000 Married Filing Separate: $1 500 Message From Commissioner Riley 1 Modified rules for high yield original issue discount obligations Modified rules relating to the 15 year straight line cost recovery Negligent Underpayment Penalty 5 percent of the underpaid amount New Developments 3 4 New York Liberty Zone Benefits I R C Section 1400L notices; on Schedule 3 (Line 13 Schedule 3 Form 500) $ Other State s Tax Credit Worksheet 15 Over 3 3 million taxpayers filed electronically last Page 13 Page 16 Part year Resident and Nonresident Instructions 17 Payments should be made through automatic debit from your Payments: Penalty and Interest 25 PO BOX 740319 PO BOX 740323 PO BOX 740380 PO BOX 740399 PROBLEM RESOLUTION PROCESSING CENTER PROCESSING CENTER Protest a liability Provides a tax credit for an employer who provides Provides reporting requirements for the earner Provides that a taxpayer must apply for preap Provides that after completion of the program and Provides that an employer must apply for preap Provides that in no event shall more than one Provides that the Department shall provide a Provides that the sale of a credit does Provides that the tax credit amount is $400 00 for Provides that this tax credit (Code Section) shall Qualified taxpayers can file electronically for free! Quick payments (Estimated return or assessment payments) Realizing Educational Achievement Can Happen (REACH) Program provides low income Receive notification when a return is filed using my SSN Receive your refund by direct deposit! Receiving your refund by mail or direct deposit Refunds and No Balance Due: Request Offer in Compromise (OIC) Request penalty waivers Request to view my 1099 G electronically in GTC Requesting an Extension 5 Retirement Income Exclusion Worksheet 14 Return Filing Tips 2 Returns for all years must be filed Schedule 1 Lines 7 A & B Schedule For Estimating Georgia Income Taxes 24 Set up cost associated with initiating an Installment Payment SIGN YOUR FORM Taxpayers must sign and date their returns Both spouses must sign a joint return even if only one had income Single/Head of Household: $2 300 Special rules relating to a financial institution being able to Special rules relating to Gulf Opportunity Zone public utility Specifies that a credit earned or purchased Specifies that tax credits earned by a taxpayer Student Finance Authority / 2082 East Exchange Place / Tucker GA 30084 / 770 724 9248 / Submit additional documentation Submit Power of Attorney (POA) SUPPORTING DOCUMENTS Include copies of all income statements (W 2 1099 etc ) indicating Georgia income tax withheld TAX CREDITS Tax Credits 16 Tax Tables 20 22 TAXPAYER SPOUSE Temporary tax relief provisions relating to the Midwestern that is not subject to Federal income tax; The ability to file from your home PC or have your taxes prepared by a professional electronic return originator The amount on Form 500 Line 8 is $40 000 or more or The deposit is to a savings account that does not allow you The election to deduct public utility property losses attributable The election to increase the normal two year net operating The exclusion of $2 400 of unemployment income for 2009 the Form 500 or if filing the Form 500EZ Line 5b The routing number on a deposit slip is different from the The transition rule that would allow a taxpayer to revoke a Two Dimensional Barcode Returns 5 Under $6 000 $26 View account balance Where Do You File 2 WHERE DO YOU FILE? Where s My Refund 5 You are required to file a Federal income tax return; You claim a credit for taxes paid to another state(s) submit a You claim the Georgia child and dependent care expense You have income subject to Georgia income tax You itemize deductions submit a copy of Federal Form You request a deposit of your refund to an account that is Your checks state they are payable through a financial institution Your Federal return contains information necessary for completing your Georgia return; therefore you should complete your Your financial institution will not allow a joint refund to be Your income exceeds the standard deduction and $ 0 100 0 0 0 $10 million for an individual certified structure ($2 000/$8 000 x $1 000) Which means the taxpayer is allowed to (8) and 168(b)(3)(I) (Federal Taxable Income for non individuals) that (Figures may be rounded off ) * 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 / 404 657 5258 / http://aging dhs georgia gov ; DCH / Division of Public Health / MCH / Children 0380 Additionally if the changes result in a refund the refund 1 000 1 000 1 100 13 11 16 1 100 1 200 15 13 18 1 200 1 300 17 15 20 1 300 1 400 19 17 22 1 400 1 500 21 19 24 1 500 1 600 23 21 26 1 600 1 700 25 23 29 1 700 1 800 27 25 32 1 800 1 900 29 27 35 1 877 423 6711 1 900 2 000 31 29 38 1 Both under 65 not blind $ 10 400 1 Enter the amount from Form 500 Line 8 or Form 500EZ Line 1 1 Federal Adjusted gross income expected during the current year $ 1 Income earned in another state(s) while a Georgia resident $ 1 Interest received from non Georgia municipal bonds and dividends 1 Other state(s) adjusted gross income $ 1 Retirement income For tax year 2015 the maximum retirement 1 Salary and wages 1 Sending your return by certified mail The postal service imposes special handling procedures for certified mail that 1 Under 65 not blind $ 5 000 1 Under 65 not blind $ 5 200 1 When property is sold for which the bonus depreciation was 10 000 10 100 10 200 419 349 479 10 200 10 300 425 355 485 10 300 10 400 431 361 491 10 400 10 500 437 367 497 10 500 10 600 443 373 503 10 600 10 700 449 379 509 10 700 10 800 455 385 515 10 800 10 900 461 391 521 10 900 11 000 467 397 527 10 Applicable Retirement Exclusion 10 Income from any fund program or system which is specifically 10 Mailing your Georgia return to the wrong address 10 Other Income(Losses)* 10 Tax shown on return(s) filed with other state(s)* $ 10 Taxable portion of withdrawals on the Path2College 529 Plan (see 100 000 or over 5 810 5 740 5 870 100 200 1 1 1 1040 Schedule A 11 000 11 100 11 200 479 409 539 11 200 11 300 485 415 545 11 300 11 400 491 421 551 11 400 11 500 497 427 557 11 500 11 600 503 433 563 11 600 11 700 509 439 569 11 700 11 800 515 445 575 11 800 11 900 521 451 581 11 900 12 000 527 457 587 11 Adjustment to Federal adjusted gross income for Georgia resident 11 For the Land Conservation credit the charitable donation relating to 11 Taxable income (Subtract Line 10 from Line 9) $ 11 Taxable IRA Distributions 11 Total Tax Credit (Lesser of Line 9 or Line 10) to be claimed on the IND CR $ 12 000 12 000 12 100 533 463 593 12 100 12 200 539 469 599 12 200 12 300 545 475 605 12 300 12 400 551 481 611 12 400 12 500 557 487 617 12 500 12 600 563 493 623 12 600 12 700 569 499 629 12 700 12 800 575 505 635 12 800 12 900 581 511 641 12 900 13 000 587 517 647 12 Adjustment for teachers retired from the Teacher s Retirement 12 Tax on amount on Line 11 12 Taxable Pensions 13 000 13 100 13 200 599 529 659 13 200 13 300 605 535 665 13 300 13 400 611 541 671 13 400 13 500 617 547 677 13 500 13 600 623 553 683 13 600 13 700 629 559 689 13 700 13 800 635 565 695 13 800 13 900 641 571 701 13 900 14 000 647 577 707 13 Amount claimed by employers in food and beverage establishments 13 Rental Royalty Partnership S Corp etc Income(Losses)** 13 Withholding Tax and other credits $ 14 000 14 100 653 583 713 14 100 14 200 659 589 719 14 200 14 300 665 595 725 14 300 14 400 671 601 731 14 400 14 500 677 607 737 14 500 14 600 683 613 743 14 600 14 700 689 619 749 14 700 14 800 695 625 755 14 800 14 900 701 631 761 14 900 15 000 707 637 767 14 Amount from prior year s return to 14 An adjustment of 10% of qualified payments to minority 14 Total of Lines 6 through 13; if zero or less enter zero 15 000 15 100 713 643 773 15 100 15 200 719 649 779 15 200 15 300 725 655 785 15 300 15 400 731 661 791 15 400 15 500 737 667 797 15 500 15 600 743 673 803 15 600 15 700 749 679 809 15 700 15 800 755 685 815 15 800 15 900 761 691 821 15 900 16 000 767 697 827 15 Add Lines 5 and 14 15 Deductible portion of contributions to the Path2College 529 Plan 15 Estimated Tax due this year 16 000 16 000 16 100 773 703 833 16 100 16 200 779 709 839 16 200 16 300 785 715 845 16 300 16 400 791 721 851 16 400 16 500 797 727 857 16 500 16 600 803 733 863 16 600 16 700 809 739 869 16 700 16 800 815 745 875 16 800 16 900 821 751 881 16 900 17 000 827 757 887 16 Adjustments due to Federal tax changes (See pages 7 8 for 16 Maximum Allowable Exclusion if age 62 64 or 168(k)(2)(A)(i) (the definition of qualified property) I R C 17 000 17 000 17 100 833 763 893 17 100 17 200 839 769 899 17 200 17 300 845 775 905 17 300 17 400 851 781 911 17 400 17 500 857 787 917 17 500 17 600 863 793 923 17 600 17 700 869 799 929 17 700 17 800 875 805 935 17 800 17 900 881 811 941 17 900 18 000 887 817 947 17 Combat zone pay exclusion See page 6 for more information 17 Smaller of Lines 15 and 16; enter here and on Form 500 172(b)(1)(J) and 172(j) 179 deduction was claimed Georgia follows the separate 18 000 18 100 893 823 953 18 100 18 200 899 829 959 18 200 18 300 905 835 965 18 300 18 400 911 841 971 18 400 18 500 917 847 977 18 500 18 600 923 853 983 18 600 18 700 929 859 989 18 700 18 800 935 865 995 18 800 18 900 941 871 1 001 18 900 19 000 947 877 1 007 18 Up to $10 000 of unreimbursed travel expenses lodging expenses 1800 CENTURY BLVD NE 19 000 19 100 953 883 1 013 19 100 19 200 959 889 1 019 19 200 19 300 965 895 1 025 19 300 19 400 971 901 1 031 19 400 19 500 977 907 1 037 19 500 19 600 983 913 1 043 19 600 19 700 989 919 1 049 19 700 19 800 995 925 1 055 19 800 19 900 1 001 931 1 061 19 900 20 000 1 007 937 1 067 19 Adjustments to Federal adjusted gross income for Georgia resident 19 Martin Luther King Jr Drive / Atlanta GA 30334 / 404 656 4914 / http://www agr georgia gov 199 (federal deduction for income attributable to domestic 2 000 2 000 2 100 33 31 41 2 100 2 200 35 33 44 2 200 2 300 37 35 47 2 300 2 400 40 37 50 2 400 2 500 43 39 53 2 500 2 600 46 41 57 2 600 2 700 49 43 61 2 700 2 800 52 45 65 2 800 2 900 55 47 69 2 900 3 000 58 49 73 2 Enter the number of exemptions Exemptions are self spouse and natural or legally adopted children 2 Georgia adjusted gross income (Line 10 Form 500) $ 2 Georgia adjusted gross income (Line 8 Column C of 2 Interest and dividends on U S Government bonds and other U S 2 Loss carryovers from years when you were not subject to Georgia 2 Not filling in the name(s) social security number(s) address residency code and/or filing status 2 One 65 or over not blind 11 700 2 Other Earned Income(Losses) 2 Social Security 2 The depreciation adjustment may be different if the taxpayer 2 Under 65 and blind 6 300 2 Under 65 and blind 6 500 20 000 20 100 1 013 943 1 073 20 100 20 200 1 019 949 1 079 20 200 20 300 1 025 955 1 085 20 300 20 400 1 031 961 1 091 20 400 20 500 1 037 967 1 097 20 500 20 600 1 043 973 1 103 20 600 20 700 1 049 979 1 109 20 700 20 800 1 055 985 1 115 20 800 20 900 1 061 991 1 121 20 900 21 000 1 067 997 1 127 20 An amount equal to 100 percent of the premium paid by the taxpayer 200 300 2 2 2 2015 New Developments continued 2016 the aggregate amount of conservation tax 21 100 21 200 1 079 1 009 1 139 21 200 21 300 1 085 1 015 1 145 21 300 21 400 1 091 1 021 1 151 21 400 21 500 1 097 1 027 1 157 21 500 21 600 1 103 1 033 1 163 21 600 21 700 1 109 1 039 1 169 21 700 21 800 1 115 1 045 1 175 21 800 21 900 1 121 1 051 1 181 21 900 22 000 1 127 1 057 1 187 21 Federally taxable interest received on Georgia municipal bonds 22 100 22 200 1 139 1 069 1 199 22 200 22 300 1 145 1 075 1 205 22 300 22 400 1 151 1 081 1 211 22 400 22 500 1 157 1 087 1 217 22 500 22 600 1 163 1 093 1 223 22 600 22 700 1 169 1 099 1 229 22 700 22 800 1 175 1 105 1 235 22 800 22 900 1 181 1 111 1 241 22 900 23 000 1 187 1 117 1 247 22 Federally taxable interest received on Georgia municipal bonds 23 100 23 200 1 199 1 129 1 259 23 200 23 300 1 205 1 135 1 265 23 300 23 400 1 211 1 141 1 271 23 400 23 500 1 217 1 147 1 277 23 500 23 600 1 223 1 153 1 283 23 600 23 700 1 229 1 159 1 289 23 700 23 800 1 235 1 165 1 295 23 800 23 900 1 241 1 171 1 301 23 900 24 000 1 247 1 177 1 307 23 Interest eliminated from federal itemized deductions due to the 24 100 24 200 1 259 1 189 1 319 24 200 24 300 1 265 1 195 1 325 24 300 24 400 1 271 1 201 1 331 24 400 24 500 1 277 1 207 1 337 24 500 24 600 1 283 1 213 1 343 24 600 24 700 1 289 1 219 1 349 24 700 24 800 1 295 1 225 1 355 24 800 24 900 1 301 1 231 1 361 24 900 25 000 1 307 1 237 1 367 24 An amount equal to $1 000 for each clerkship (see below for those 24 and enter the amount to be refunded to you 25 100 25 200 1 319 1 249 1 379 25 200 25 300 1 325 1 255 1 385 25 300 25 400 1 331 1 261 1 391 25 400 25 500 1 337 1 267 1 397 25 500 25 600 1 343 1 273 1 403 25 600 25 700 1 349 1 279 1 409 25 700 25 800 1 355 1 285 1 415 25 800 25 900 1 361 1 291 1 421 25 900 26 000 1 367 1 297 1 427 26 000 26 100 26 200 1 379 1 309 1 439 26 200 26 300 1 385 1 315 1 445 26 300 26 400 1 391 1 321 1 451 26 400 26 500 1 397 1 327 1 457 26 500 26 600 1 403 1 333 1 463 26 600 26 700 1 409 1 339 1 469 26 700 26 800 1 415 1 345 1 475 26 800 26 900 1 421 1 351 1 481 26 900 27 000 1 427 1 357 1 487 27 100 27 200 1 439 1 369 1 499 27 200 27 300 1 445 1 375 1 505 27 300 27 400 1 451 1 381 1 511 27 400 27 500 1 457 1 387 1 517 27 500 27 600 1 463 1 393 1 523 27 600 27 700 1 469 1 399 1 529 27 700 27 800 1 475 1 405 1 535 27 800 27 900 1 481 1 411 1 541 27 900 28 000 1 487 1 417 1 547 28 000 28 100 28 200 1 499 1 429 1 559 28 200 28 300 1 505 1 435 1 565 28 300 28 400 1 511 1 441 1 571 28 400 28 500 1 517 1 447 1 577 28 500 28 600 1 523 1 453 1 583 28 600 28 700 1 529 1 459 1 589 28 700 28 800 1 535 1 465 1 595 28 800 28 900 1 541 1 471 1 601 28 900 29 000 1 547 1 477 1 607 29 100 29 200 1 559 1 489 1 619 29 200 29 300 1 565 1 495 1 625 29 300 29 400 1 571 1 501 1 631 29 400 29 500 1 577 1 507 1 637 29 500 29 600 1 583 1 513 1 643 29 600 29 700 1 589 1 519 1 649 29 700 29 800 1 595 1 525 1 655 29 800 29 900 1 601 1 531 1 661 29 900 30 000 1 607 1 537 1 667 3 000 3 000 3 100 61 51 77 3 100 3 200 64 54 81 3 200 3 300 67 57 85 3 300 3 400 70 60 89 3 400 3 500 73 63 93 3 500 3 600 76 66 97 3 600 3 700 79 69 102 3 65 or over not blind 6 300 3 65 or over not blind 6 500 3 700 3 800 82 72 107 3 800 3 900 86 75 112 3 900 4 000 90 78 117 3 Both under 65 both blind 13 000 3 Enter 1 if you or your spouse is 65 or older; enter 2 if you and your spouse are 65 or older 3 Failing to list your spouse s social security number when filing a separate return 3 Lump sum distributions from employee benefit plans reported on 3 Other Federal items that are computed based on Federal 3 Railroad Retirement 3 Ratio: Line 1 divided by Line 2 % 3 Social security or railroad retirement (tier 1and tier 2) paid by the 3 Total Earned Income 30 100 30 200 1 619 1 549 1 679 30 200 30 300 1 625 1 555 1 685 30 300 30 400 1 631 1 561 1 691 30 400 30 500 1 637 1 567 1 697 30 500 30 600 1 643 1 573 1 703 30 600 30 700 1 649 1 579 1 709 30 700 30 800 1 655 1 585 1 715 30 800 30 900 1 661 1 591 1 721 30 900 31 000 1 667 1 597 1 727 30 days an Official Assessment and Demand for Payment 300 400 3 3 3 31 100 31 200 1 679 1 609 1 739 31 200 31 300 1 685 1 615 1 745 31 2021 (specifies that if these changes are repealed 31 300 31 400 1 691 1 621 1 751 31 400 31 500 1 697 1 627 1 757 31 500 31 600 1 703 1 633 1 763 31 600 31 700 1 709 1 639 1 769 31 700 31 800 1 715 1 645 1 775 31 800 31 900 1 721 1 651 1 781 31 900 32 000 1 727 1 657 1 787 32 100 32 200 1 739 1 669 1 799 32 200 32 300 1 745 1 675 1 805 32 300 32 400 1 751 1 681 1 811 32 400 32 500 1 757 1 687 1 817 32 500 32 600 1 763 1 693 1 823 32 600 32 700 1 769 1 699 1 829 32 700 32 800 1 775 1 705 1 835 32 800 32 900 1 781 1 711 1 841 32 900 33 000 1 787 1 717 1 847 33 100 33 200 1 799 1 729 1 859 33 200 33 300 1 805 1 735 1 865 33 300 33 400 1 811 1 741 1 871 33 400 33 500 1 817 1 747 1 877 33 500 33 600 1 823 1 753 1 883 33 600 33 700 1 829 1 759 1 889 33 700 33 800 1 835 1 765 1 895 33 800 33 900 1 841 1 771 1 901 33 900 34 000 1 847 1 777 1 907 34 100 34 200 1 859 1 789 1 919 34 200 34 300 1 865 1 795 1 925 34 300 34 400 1 871 1 801 1 931 34 400 34 500 1 877 1 807 1 937 34 500 34 600 1 883 1 813 1 943 34 600 34 700 1 889 1 819 1 949 34 700 34 800 1 895 1 825 1 955 34 800 34 900 1 901 1 831 1 961 34 900 35 000 1 907 1 837 1 967 35 000 35 100 1 913 1 843 1 973 35 100 35 200 1 919 1 849 1 979 35 200 35 300 1 925 1 855 1 985 35 300 35 400 1 931 1 861 1 991 35 400 35 500 1 937 1 867 1 997 35 500 35 600 1 943 1 873 2 003 35 600 35 700 1 949 1 879 2 009 35 700 35 800 1 955 1 885 2 015 35 800 35 900 1 961 1 891 2 021 35 900 36 000 1 967 1 897 2 027 36 100 36 200 1 979 1 909 2 039 36 200 36 300 1 985 1 915 2 045 36 300 36 400 1 991 1 921 2 051 36 400 36 500 1 997 1 927 2 057 36 500 36 600 2 003 1 933 2 063 36 600 36 700 2 009 1 939 2 069 36 700 36 800 2 015 1 945 2 075 36 800 36 900 2 021 1 951 2 081 36 900 37 000 2 027 1 957 2 087 36 of Form 500 Enclose copies of applicable returns and schedules with your Georgia return 37 000 37 100 37 200 2 039 1 969 2 099 37 200 37 300 2 045 1 975 2 105 37 300 37 400 2 051 1 981 2 111 37 400 37 500 2 057 1 987 2 117 37 500 37 600 2 063 1 993 2 123 37 600 37 700 2 069 1 999 2 129 37 700 37 800 2 075 2 005 2 135 37 800 37 900 2 081 2 011 2 141 37 900 38 000 2 087 2 017 2 147 38 000 38 100 38 200 2 099 2 029 2 159 38 200 38 300 2 105 2 035 2 165 38 300 38 400 2 111 2 041 2 171 38 400 38 500 2 117 2 047 2 177 38 500 38 600 2 123 2 053 2 183 38 600 38 700 2 129 2 059 2 189 38 700 38 800 2 135 2 065 2 195 38 800 38 900 2 141 2 071 2 201 38 900 39 000 2 147 2 077 2 207 39 000 39 100 39 200 2 159 2 089 2 219 39 200 39 300 2 165 2 095 2 225 39 300 39 400 2 171 2 101 2 231 39 400 39 500 2 177 2 107 2 237 39 500 39 600 2 183 2 113 2 243 39 600 39 700 2 189 2 119 2 249 39 700 39 800 2 195 2 125 2 255 39 800 39 900 2 201 2 131 2 261 39 900 40 000 2 207 2 137 2 267 4 000 4 000 4 100 94 81 122 4 100 4 200 98 84 127 4 200 4 300 102 87 132 4 300 4 400 106 90 137 4 400 4 500 110 93 142 4 500 4 600 114 96 147 4 600 4 700 118 99 152 4 65 or over and blind 7 600 4 65 or over and blind 7 800 4 700 4 800 122 102 157 4 800 4 900 126 105 162 4 900 5 000 130 108 167 4 Add Lines 2 and 3; enter on the IND CR if you are filing the Form 500 or if filing the Form 500EZ Line 5a 4 Both under 65 one blind 11 700 4 Depreciation because of differences in Georgia and Federal law 4 Georgia net operating loss (NOL) carryover from previous years 4 Georgia standard or itemized deductions $ 4 Georgia standard or itemized deductions and Georgia personal 4 Incorrectly listing or failing to list exemptions dependents income and deductions 4 Maximum Earned Income $4 000 $4 000 4 Other deductions 40 000 40 100 40 200 2 219 2 149 2 279 40 200 40 300 2 225 2 155 2 285 40 300 40 400 2 231 2 161 2 291 40 400 40 500 2 237 2 167 2 297 40 500 40 600 2 243 2 173 2 303 40 600 40 700 2 249 2 179 2 309 40 700 40 800 2 255 2 185 2 315 40 800 40 900 2 261 2 191 2 321 40 900 41 000 2 267 2 197 2 327 40 hours of training while the employee is being 400 500 4 4 4 41 000 41 100 41 200 2 279 2 209 2 339 41 200 41 300 2 285 2 215 2 345 41 300 41 400 2 291 2 221 2 351 41 400 41 500 2 297 2 227 2 357 41 500 41 600 2 303 2 233 2 363 41 600 41 700 2 309 2 239 2 369 41 700 41 800 2 315 2 245 2 375 41 800 41 900 2 321 2 251 2 381 41 900 42 000 2 327 2 257 2 387 42 000 42 100 42 200 2 339 2 269 2 399 42 200 42 300 2 345 2 275 2 405 42 300 42 400 2 351 2 281 2 411 42 400 42 500 2 357 2 287 2 417 42 500 42 600 2 363 2 293 2 423 42 600 42 700 2 369 2 299 2 429 42 700 42 800 2 375 2 305 2 435 42 800 42 900 2 381 2 311 2 441 42 900 43 000 2 387 2 317 2 447 43 100 43 200 2 399 2 329 2 459 43 200 43 300 2 405 2 335 2 465 43 300 43 400 2 411 2 341 2 471 43 400 43 500 2 417 2 347 2 477 43 500 43 600 2 423 2 353 2 483 43 600 43 700 2 429 2 359 2 489 43 700 43 800 2 435 2 365 2 49 43 800 43 900 2 441 2 371 2 501 43 900 44 000 2 447 2 377 2 507 44 000 44 100 44 200 2 459 2 389 2 519 44 200 44 300 2 465 2 395 2 525 44 300 44 400 2 471 2 401 2 531 44 400 44 500 2 477 2 407 2 53 44 500 44 600 2 483 2 413 2 543 44 600 44 700 2 489 2 419 2 549 44 700 44 800 2 495 2 425 2 555 44 800 44 900 2 501 2 431 2 561 44 900 45 000 2 507 2 437 2 567 45 000 45 000 45 100 2 513 2 443 2 573 45 100 45 200 2 519 2 449 2 579 45 200 45 300 2 525 2 455 2 585 45 300 45 400 2 531 2 461 2 591 45 400 45 500 2 537 2 467 2 597 45 500 45 600 2 543 2 473 2 603 45 600 45 700 2 549 2 479 2 609 45 700 45 800 2 555 2 485 2 615 45 800 45 900 2 561 2 491 2 621 45 900 46 000 2 567 2 497 2 627 45 days of receipt Preapproval will be based on 46 000 46 100 46 200 2 579 2 509 2 639 46 200 46 300 2 585 2 515 2 645 46 300 46 400 2 591 2 521 2 651 46 400 46 500 2 597 2 527 2 657 46 500 46 600 2 603 2 533 2 663 46 600 46 700 2 609 2 539 2 669 46 700 46 800 2 615 2 545 2 675 46 800 46 900 2 621 2 551 2 681 46 900 47 000 2 627 2 557 2 687 47 000 47 000 47 100 2 633 2 563 2 693 47 100 47 200 2 639 2 569 2 699 47 200 47 300 2 645 2 575 2 705 47 300 47 400 2 651 2 581 2 711 47 400 47 500 2 657 2 587 2 717 47 500 47 600 2 663 2 593 2 723 47 600 47 700 2 669 2 599 2 729 47 700 47 800 2 675 2 605 2 735 47 800 47 900 2 681 2 611 2 741 47 900 48 000 2 687 2 617 2 747 47(c)(2) of the Internal Revenue Code of 1986 48 000 48 200 48 300 2 705 2 635 2 765 48 300 48 400 2 711 2 641 2 771 48 400 48 500 2 717 2 647 2 777 48 500 48 600 2 723 2 653 2 783 48 600 48 700 2 729 2 659 2 789 48 700 48 800 2 735 2 665 2 795 48 800 48 900 2 741 2 671 2 801 48 7 29 12) This bill repeals Code Section 48 48 900 49 000 2 747 2 677 2 807 49 000 49 100 2 753 2 683 2 813 49 100 49 200 2 759 2 689 2 819 49 200 49 300 2 765 2 695 2 825 49 300 49 400 2 771 2 701 2 831 49 400 49 500 2 777 2 707 2 837 49 500 49 600 2 783 2 713 2 843 49 600 49 700 2 789 2 719 2 849 49 700 49 800 2 795 2 725 2 855 49 800 49 900 2 801 2 731 2 861 49 900 50 000 2 807 2 737 2 867 5 000 5 000 5 100 134 112 173 5 100 5 200 138 116 179 5 200 5 300 142 120 185 5 300 5 400 147 124 191 5 400 5 500 152 128 197 5 500 5 600 157 132 203 5 600 5 700 162 136 209 5 700 5 800 167 140 215 5 800 5 900 172 144 221 5 900 6 000 177 148 227 5 Adjustments due to Federal tax changes (see pages 7 8) 5 Balance (Subtract Lines 2 4 from Line 1) $ 5 Both 65 or over not blind 13 000 5 Failing to submit required schedules statements and supporting documentation including W 2s other states tax returns 5 Find the credit that corresponds to your income in the table below and enter on the IND CR if you are filing 5 Georgia personal exemption and credit for dependents from 5 Line 4 multiplied by ratio on Line 3 $ 5 Salaries and wages reduced from Federal taxable income because 5 Smaller of Line 3 or 4; if zero or less enter zero 50 000 50 100 2 813 2 743 2 873 50 100 50 200 2 819 2 749 2 879 50 200 50 300 2 825 2 755 2 885 50 300 50 400 2 831 2 761 2 891 50 400 50 500 2 837 2 767 2 897 50 500 50 600 2 843 2 773 2 903 50 600 50 700 2 849 2 779 2 909 50 700 50 800 2 855 2 785 2 915 50 800 50 900 2 861 2 791 2 921 50 900 51 000 2 867 2 797 2 927 500 500EZ and 500ES as well as for liabilities presented to 500 600 5 5 6 500 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 NOL Please list the entire available NOL on this line not just the 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 500 or Line 3 500EZ 500EZ 500EZ Line 5c 51 000 51 000 51 100 2 873 2 803 2 933 51 100 51 200 2 879 2 809 2 939 51 200 51 300 2 885 2 815 2 945 51 300 51 400 2 891 2 821 2 951 51 400 51 500 2 897 2 827 2 957 51 500 51 600 2 903 2 833 2 963 51 600 51 700 2 909 2 839 2 969 51 700 51 800 2 915 2 845 2 975 51 800 51 900 2 921 2 851 2 981 51 900 52 000 2 927 2 857 2 987 52 000 52 000 52 100 2 933 2 863 2 993 52 100 52 200 2 939 2 869 2 999 52 200 52 300 2 945 2 875 3 005 52 300 52 400 2 951 2 881 3 011 52 400 52 500 2 957 2 887 3 017 52 500 52 600 2 963 2 893 3 023 52 600 52 700 2 969 2 899 3 029 52 700 52 800 2 975 2 905 3 035 52 800 52 900 2 981 2 911 3 041 52 900 53 000 2 987 2 917 3 047 525 TV to the address on Form 500 525 TV to the address on the return Make your check or money order payable to the Georgia Department of Revenue Visit 53 000 53 100 2 993 2 923 3 053 53 100 53 200 2 999 2 929 3 059 53 200 53 300 3 005 2 935 3 065 53 300 53 400 3 011 2 941 3 071 53 400 53 500 3 017 2 947 3 077 53 500 53 600 3 023 2 953 3 083 53 600 53 700 3 029 2 959 3 089 53 700 53 800 3 035 2 965 3 095 53 800 53 900 3 041 2 971 3 101 53 900 54 000 3 047 2 977 3 107 5347 along with the check to the address on the form 54 000 54 100 3 053 2 983 3 113 54 100 54 200 3 059 2 989 3 119 54 200 54 300 3 065 2 995 3 125 54 300 54 400 3 071 3 001 3 131 54 400 54 500 3 077 3 007 3 137 54 500 54 600 3 083 3 013 3 143 54 600 54 700 3 089 3 019 3 149 54 700 54 800 3 095 3 025 3 155 54 800 54 900 3 101 3 031 3 161 54 900 55 000 3 107 3 037 3 167 55 000 55 100 3 113 3 043 3 173 55 100 55 200 3 119 3 049 3 179 55 200 55 300 3 125 3 055 3 185 55 300 55 400 3 131 3 061 3 191 55 400 55 500 3 137 3 067 3 197 55 500 55 600 3 143 3 073 3 203 55 600 55 700 3 149 3 079 3 209 55 700 55 800 3 155 3 085 3 215 55 800 55 900 3 161 3 091 3 221 55 900 56 000 3 167 3 097 3 227 56 100 56 200 3 179 3 109 3 239 56 200 56 300 3 185 3 115 3 245 56 300 56 400 3 191 3 121 3 251 56 400 56 500 3 197 3 127 3 257 56 500 56 600 3 203 3 133 3 263 56 600 56 700 3 209 3 139 3 269 56 700 56 800 3 215 3 145 3 275 56 800 56 900 3 221 3 151 3 281 56 900 57 000 3 227 3 157 3 287 57 100 57 200 3 239 3 169 3 299 57 200 57 300 3 245 3 175 3 305 57 300 57 400 3 251 3 181 3 311 57 400 57 500 3 257 3 187 3 317 57 500 57 600 3 263 3 193 3 323 57 600 57 700 3 269 3 199 3 329 57 700 57 800 3 275 3 205 3 335 57 800 57 900 3 281 3 211 3 341 57 900 58 000 3 287 3 217 3 347 58 100 58 200 3 299 3 229 3 359 58 200 58 300 3 305 3 235 3 365 58 300 58 400 3 311 3 241 3 371 58 400 58 500 3 317 3 247 3 377 58 500 58 600 3 323 3 253 3 383 58 600 58 700 3 329 3 259 3 389 58 700 58 800 3 335 3 265 3 395 58 800 58 900 3 341 3 271 3 401 58 900 59 000 3 347 3 277 3 407 59 100 59 200 3 359 3 289 3 419 59 200 59 300 3 365 3 295 3 425 59 300 59 400 3 371 3 301 3 431 59 400 59 500 3 377 3 307 3 437 59 500 59 600 3 383 3 313 3 443 59 600 59 700 3 389 3 319 3 449 59 700 59 800 3 395 3 325 3 455 59 800 59 900 3 401 3 331 3 461 59 900 60 000 3 407 3 337 3 467 6 000 6 000 6 100 182 152 233 6 100 6 200 187 156 239 6 200 6 300 192 160 245 6 300 6 400 197 164 251 6 400 6 500 202 168 257 6 500 6 600 207 172 263 6 600 6 700 212 176 269 6 700 6 800 217 180 275 6 800 6 900 222 184 281 6 900 7 000 227 188 287 6 Entering information on a special funds line when a donation is not being made; including a check for a donation with a 6 Federal deduction for income attributable to domestic production 6 Income for computation of credit (Line 1 less Line 5) $ 6 Individual retirement account Keogh SEP and SUB S plan 6 Interest Income 6 Multiply Line 4 by Line 5; enter the total on the IND CR if you are filing the Form 500; or if filing the Form 6 One 65 or over and blind 13 000 6 Personal exemption and 6 Total of Line 4 and Line 5 $ 60 100 60 200 3 419 3 349 3 479 60 200 60 300 3 425 3 355 3 485 60 300 60 400 3 431 3 361 3 491 60 400 60 500 3 437 3 367 3 497 60 500 60 600 3 443 3 373 3 503 60 600 60 700 3 449 3 379 3 509 60 700 60 800 3 455 3 385 3 515 60 800 60 900 3 461 3 391 3 521 60 900 61 000 3 467 3 397 3 527 600 700 6 6 8 6015 of the Internal Revenue Code are eligible for relief from 61 000 61 100 61 200 3 479 3 409 3 539 61 200 61 300 3 485 3 415 3 545 61 300 61 400 3 491 3 421 3 551 61 400 61 500 3 497 3 427 3 557 61 500 61 600 3 503 3 433 3 563 61 600 61 700 3 509 3 439 3 569 61 700 61 800 3 515 3 445 3 575 61 800 61 900 3 521 3 451 3 581 61 900 62 000 3 527 3 457 3 587 62 100 62 200 3 539 3 469 3 599 62 200 62 300 3 545 3 475 3 605 62 300 62 400 3 551 3 481 3 611 62 400 62 500 3 557 3 487 3 617 62 500 62 600 3 563 3 493 3 623 62 600 62 700 3 569 3 499 3 629 62 700 62 800 3 575 3 505 3 635 62 800 62 900 3 581 3 511 3 641 62 900 63 000 3 587 3 517 3 647 63 100 63 200 3 599 3 529 3 659 63 200 63 300 3 605 3 535 3 665 63 300 63 400 3 611 3 541 3 671 63 400 63 500 3 617 3 547 3 677 63 500 63 600 3 623 3 553 3 683 63 600 63 700 3 629 3 559 3 689 63 700 63 800 3 635 3 565 3 695 63 800 63 900 3 641 3 571 3 701 63 900 64 000 3 647 3 577 3 707 64 100 64 200 3 659 3 589 3 719 64 200 64 300 3 665 3 595 3 725 64 300 64 400 3 671 3 601 3 731 64 400 64 500 3 677 3 607 3 737 64 500 64 600 3 683 3 613 3 743 64 600 64 700 3 689 3 619 3 749 64 700 64 800 3 695 3 625 3 755 64 800 64 900 3 701 3 631 3 761 64 900 65 000 3 707 3 637 3 767 65 100 65 200 3 719 3 649 3 779 65 200 65 300 3 725 3 655 3 785 65 300 65 400 3 731 3 661 3 791 65 400 65 500 3 737 3 667 3 797 65 500 65 600 3 743 3 673 3 803 65 600 65 700 3 749 3 679 3 809 65 700 65 800 3 755 3 685 3 815 65 800 65 900 3 761 3 691 3 821 65 900 66 000 3 767 3 697 3 827 66 100 66 200 3 779 3 709 3 839 66 200 66 300 3 785 3 715 3 845 66 300 66 400 3 791 3 721 3 851 66 400 66 500 3 797 3 727 3 857 66 500 66 600 3 803 3 733 3 863 66 600 66 700 3 809 3 739 3 869 66 700 66 800 3 815 3 745 3 875 66 800 66 900 3 821 3 751 3 881 66 900 67 000 3 827 3 757 3 887 67 100 67 200 3 839 3 769 3 899 67 200 67 300 3 845 3 775 3 905 67 300 67 400 3 851 3 781 3 911 67 400 67 500 3 857 3 787 3 917 67 500 67 600 3 863 3 793 3 923 67 600 67 700 3 869 3 799 3 929 67 700 67 800 3 875 3 805 3 935 67 800 67 900 3 881 3 811 3 941 67 900 68 000 3 887 3 817 3 947 68 100 68 200 3 899 3 829 3 959 68 200 68 300 3 905 3 835 3 965 68 300 68 400 3 911 3 841 3 971 68 400 68 500 3 917 3 847 3 977 68 500 68 600 3 923 3 853 3 983 68 600 68 700 3 929 3 859 3 989 68 700 68 800 3 935 3 865 3 995 68 800 68 900 3 941 3 871 4 001 68 900 69 000 3 947 3 877 4 007 69 100 69 200 3 959 3 889 4 019 69 200 69 300 3 965 3 895 4 025 69 300 69 400 3 971 3 901 4 031 69 400 69 500 3 977 3 907 4 037 69 500 69 600 3 983 3 913 4 043 69 600 69 700 3 989 3 919 4 049 69 700 69 800 3 995 3 925 4055 69 800 69 900 4 001 3 931 4 061 69 900 70 000 4 007 3 937 4 067 7 000 7 100 233 192 293 7 100 7 200 239 197 299 7 200 7 300 245 202 305 7 300 7 400 251 207 311 7 40 10 qualified water conservation investment 7 400 7 500 257 212 317 7 500 7 600 263 217 323 7 600 7 700 269 222 329 7 700 7 800 275 227 335 7 800 7 900 281 232 341 7 900 8 000 287 237 347 7 Balance (Subtract Line 6 from Line 5) $ 7 Depreciation because of differences in Georgia and Federal law 7 Dividend Income 7 Line 6 multiplied by ratio on Line 3 $ 7 Net operating loss carryover deducted on federal return 7 Not entering the amount owed or the refund amount Do not enter amounts on both lines 7 One 65 or over and both blind 14 300 7 Tax at Georgia rates (use tax table on pages 20 22) $ 70 000 70 100 4 013 3 943 4 073 70 100 70 200 4 019 3 949 4 079 70 200 70 300 4 025 3 955 4 085 70 300 70 400 4 031 3 961 4 091 70 400 70 500 4 037 3 967 4 097 70 500 70 600 4 043 3 973 4 103 70 600 70 700 4 049 3 979 4 109 70 700 70 800 4 055 3 985 4 115 70 800 70 900 4 061 3 991 4 121 70 900 71 000 4 067 3 997 4 127 700 800 7 7 10 71 100 71 200 4 079 4 009 4 139 71 200 71 300 4 085 4 015 4 145 71 300 71 400 4 091 4 021 4 151 71 400 71 500 4 097 4 027 4 157 71 500 71 600 4 103 4 033 4 163 71 600 71 700 4 109 4 039 4 169 71 700 71 800 4 115 4 045 4 175 71 800 71 900 4 121 4 051 4 181 71 900 72 000 4 127 4 057 4 187 72 000 72 100 72 200 4 139 4 069 4 199 72 200 72 300 4 145 4 075 4 205 72 300 72 400 4 151 4 081 4 211 72 400 72 500 4 157 4 087 4 217 72 500 72 600 4 163 4 093 4 223 72 600 72 700 4 169 4 099 4 229 72 700 72 800 4 175 4 105 4 235 72 800 72 900 4 181 4 111 4 241 72 900 73 000 4 187 4 117 4 247 73 000 73 100 73 200 4 199 4 129 4 259 73 200 73 300 4 205 4 135 4 265 73 300 73 400 4 211 4 141 4 271 73 400 73 500 4 217 4 147 4 277 73 500 73 600 4 223 4 153 4 283 73 600 73 700 4 229 4 159 4 289 73 700 73 800 4 235 4 165 4 295 73 800 73 900 4 241 4 171 4 301 73 900 74 000 4 247 4 177 4 307 74 000 74 100 74 200 4 259 4 189 4 319 74 200 74 300 4 265 4 195 4 325 74 300 74 400 4 271 4 201 4 331 74 400 74 500 4 277 4 207 4 337 74 500 74 600 4 283 4 213 4 343 74 600 74 700 4 289 4 219 4 349 74 700 74 800 4 295 4 225 4 355 74 800 74 900 4 301 4 231 4 361 74 900 75 000 4 307 4 237 4 367 75 000 75 100 75 200 4 319 4 249 4 379 75 200 75 300 4 325 4 255 4 385 75 300 75 400 4 331 4 261 4 391 75 400 75 500 4 337 4 267 4 397 75 500 75 600 4 343 4 273 4 403 75 600 75 700 4 349 4 279 4 409 75 700 75 800 4 355 4 285 4 415 75 800 75 900 4 361 4 291 4 421 75 900 76 000 4 367 4 297 4 427 76 000 76 100 76 200 4 379 4 309 4 439 76 200 76 300 4 385 4 315 4 445 76 300 76 400 4 391 4 321 4 451 76 400 76 500 4 397 4 327 4 457 76 500 76 600 4 403 4 333 4 463 76 600 76 700 4 409 4 339 4 469 76 700 76 800 4 415 4 345 4 475 76 800 76 900 4 421 4 351 4 481 76 900 77 000 4 427 4 357 4 487 77 100 77 200 4 439 4 369 4 499 77 200 77 300 4 445 4 375 4 505 77 300 77 400 4 451 4 381 4 511 77 400 77 500 4 457 4 387 4 517 77 500 77 600 4 463 4 393 4 523 77 600 77 700 4 469 4 399 4 529 77 700 77 800 4 475 4 405 4 535 77 800 77 900 4 481 4 411 4 541 77 900 78 000 4 487 4 417 4 547 770 761 3035 / www georgiawildlife com 78 100 78 200 4 499 4 429 4 559 78 200 78 300 4 505 4 435 4 565 78 300 78 400 4 511 4 441 4 571 78 400 78 500 4 517 4 447 4 577 78 500 78 600 4 523 4 453 4 583 78 600 78 700 4 529 4 459 4 589 78 700 78 800 4 535 4 465 4 595 78 800 78 900 4 541 4 471 4 601 78 900 79 000 4 547 4 477 4 607 79 000 79 200 79 300 4 565 4 495 4 625 79 300 79 400 4 571 4 501 4 631 79 400 79 500 4 577 4 507 4 637 79 500 79 600 4 583 4 513 4 643 79 600 79 700 4 589 4 519 4 649 79 700 79 800 4 595 4 525 4 655 79 800 79 900 4 601 4 531 4 661 79 900 80 000 4 607 4 537 4 667 7a by $3 000; enter the total on Line 14b Add the amounts 8 000 8 100 293 242 353 8 100 8 200 299 247 359 8 200 8 300 305 252 365 8 300 8 400 311 257 371 8 400 8 500 317 262 377 8 500 8 600 323 267 383 8 600 8 700 329 272 389 8 700 8 800 335 277 395 8 800 8 900 341 282 401 8 900 9 000 347 287 407 8 Additions to income 8 Alimony 8 Both 65 or over and blind 15 600 8 Dependent s unearned income included in parents Federal 8 Income for computation of credit (Line 1 less Line 7) $ 8 Not verifying calculations including the tax rate or placing zeros on lines that are not being used 8 Payments for more than $600 in a taxable year made to employees 8 Tax shown on return(s) filed with other state(s) for income taxed by Georgia* $ 80 000 80 000 80 100 4 613 4 543 4 673 80 100 80 200 4 619 4 549 4 679 80 200 80 300 4 625 4 555 4 685 80 300 80 400 4 631 4 561 4 691 80 400 80 500 4 637 4 567 4 697 80 500 80 600 4 643 4 573 4 703 80 600 80 700 4 649 4 579 4 709 80 700 80 800 4 655 4 585 4 715 80 800 80 900 4 661 4 591 4 721 80 900 81 000 4 667 4 597 4 727 800 900 9 8 12 81 000 81 100 81 200 4 679 4 609 4 739 81 200 81 300 4 685 4 615 4 745 81 300 81 400 4 691 4 621 4 751 81 400 81 500 4 697 4 627 4 757 81 500 81 600 4 703 4 633 4 763 81 600 81 700 4 709 4 639 4 769 81 700 81 800 4 715 4 645 4 775 81 800 81 900 4 721 4 651 4 781 81 900 82 000 4 727 4 657 4 787 82 000 82 000 82 100 4 733 4 663 4 793 82 100 82 200 4 739 4 669 4 799 82 200 82 300 4 745 4 675 4 805 82 300 82 400 4 751 4 681 4 811 82 400 82 500 4 757 4 687 4 817 82 500 82 600 4 763 4 693 4 823 82 600 82 700 4 769 4 699 4 829 82 700 82 800 4 775 4 705 4 835 82 800 82 900 4 781 4 711 4 841 82 900 83 000 4 787 4 717 4 847 83 000 83 100 4 793 4 723 4 853 83 100 83 200 4 799 4 729 4 859 83 200 83 300 4 805 4 735 4 865 83 300 83 400 4 811 4 741 4 871 83 400 83 500 4 817 4 747 4 877 83 500 83 600 4 823 4 753 4 883 83 600 83 700 4 829 4 759 4 889 83 700 83 800 4 835 4 765 4 895 83 800 83 900 4 841 4 771 4 901 83 900 84 000 4 847 4 777 4 907 84 000 84 000 84 100 4 853 4 783 4 913 84 100 84 200 4 859 4 789 4 919 84 200 84 300 4 865 4 795 4 925 84 300 84 400 4 871 4 801 4 931 84 400 84 500 4 877 4 807 4 937 84 500 84 600 4 883 4 813 4 943 84 600 84 700 4 889 4 819 4 949 84 700 84 800 4 895 4 825 4 955 84 800 84 900 4 901 4 831 4 961 84 900 85 000 4 907 4 837 4 967 85 000 85 100 4 913 4 843 4 973 85 100 85 200 4 919 4 849 4 979 85 200 85 300 4 925 4 855 4 985 85 300 85 400 4 931 4 861 4 991 85 400 85 500 4 937 4 867 4 997 85 500 85 600 4 943 4 873 5 003 85 600 85 700 4 949 4 879 5 009 85 700 85 800 4 955 4 885 5 015 85 800 85 900 4 961 4 891 5 021 85 900 86 000 4 967 4 897 5 027 86 000 86 000 86 100 4 973 4 903 5 033 86 100 86 200 4 979 4 909 5 039 86 200 86 300 4 985 4 915 5 045 86 300 86 400 4 991 4 921 5 051 86 400 86 500 4 997 4 927 5 057 86 500 86 600 5 003 4 933 5 063 86 600 86 700 5 009 4 939 5 069 86 700 86 800 5 015 4 945 5 075 86 800 86 900 5 021 4 951 5 081 86 900 87 000 5 027 4 957 5 087 86(g) individuals granted innocent spouse relief under Section 87 000 87 000 87 100 5 033 4 963 5 093 87 100 87 200 5 039 4 969 5 099 87 200 87 300 5 045 4 975 5 105 87 300 87 400 5 051 4 981 5 111 87 400 87 500 5 057 4 987 5 117 87 500 87 600 5 063 4 993 5 123 87 600 87 700 5 069 4 999 5 129 87 700 87 800 5 075 5 005 5 135 87 800 87 900 5 081 5 011 5 141 87 900 88 000 5 087 5 017 5 147 88 000 88 100 5 093 5 023 5 153 88 100 88 200 5 099 5 029 5 159 88 200 88 300 5 105 5 035 5 165 88 300 88 400 5 111 5 041 5 171 88 400 88 500 5 117 5 047 5 177 88 500 88 600 5 123 5 053 5 183 88 600 88 700 5 129 5 059 5 189 88 700 88 800 5 135 5 065 5 195 88 800 88 900 5 141 5 071 5 201 88 900 89 000 5 147 5 077 5 207 89 000 89 000 89 100 5 153 5 083 5 213 89 100 89 200 5 159 5 089 5 219 89 200 89 300 5 165 5 095 5 225 89 300 89 400 5 171 5 101 5 231 89 400 89 500 5 177 5 107 5 237 89 500 89 600 5 183 5 113 5 243 89 600 89 700 5 189 5 119 5 249 89 700 89 800 5 195 5 125 5 255 89 800 89 900 5 201 5 131 5 261 89 900 90 000 5 207 5 137 5 267 9 000 9 100 9 200 359 297 419 9 200 9 300 365 302 425 9 300 9 400 371 307 431 9 400 9 500 377 312 437 9 500 9 600 383 317 443 9 600 9 700 389 322 449 9 700 9 800 395 327 455 9 800 9 900 401 332 461 9 900 10 000 407 337 467 9 Balance (Add lines 7 and 8) $ 9 Capital Gains(Losses) 9 Income tax refunds from states other than Georgia included in 9 Incorrectly completing Schedule 3 or failing to include it with your return when required 9 Portion of charitable contributions for which a qualified education 9 Tax at Georgia rates (use tax table on pages 20 22) $ 9 Total Tax Credit (Lesser of Line 7 or Line 8) to be claimed on the IND CR $ 90 000 90 100 5 213 5 143 5 273 90 100 90 200 5 219 5 149 5 279 90 200 90 300 5 225 5 155 5 285 90 300 90 400 5 231 5 161 5 291 90 400 90 500 5 237 5 167 5 297 90 500 90 600 5 243 5 173 5 303 90 600 90 700 5 249 5 179 5 309 90 700 90 800 5 255 5 185 5 315 90 800 90 900 5 261 5 191 5 321 90 900 91 000 5 267 5 197 5 327 900 1 000 11 9 14 91 100 91 200 5 279 5 209 5 339 91 200 91 300 5 285 5 215 5 345 91 300 91 400 5 291 5 221 5 351 91 400 91 500 5 297 5 227 5 357 91 500 91 600 5 303 5 233 5 363 91 600 91 700 5 309 5 239 5 369 91 700 91 800 5 315 5 245 5 375 91 800 91 900 5 321 5 251 5 381 91 900 92 000 5 327 5 257 5 387 92 100 92 200 5 339 5 269 5 399 92 200 92 300 5 345 5 275 5 405 92 300 92 400 5 351 5 281 5 411 92 400 92 500 5 357 5 287 5 417 92 500 92 600 5 363 5 293 5 423 92 600 92 700 5 369 5 299 5 429 92 700 92 800 5 375 5 305 5 435 92 800 92 900 5 381 5 311 5 441 92 900 93 000 5 387 5 317 5 447 93 100 93 200 5 399 5 329 5 459 93 200 93 300 5 405 5 335 5 465 93 300 93 400 5 411 5 341 5 471 93 400 93 500 5 417 5 347 5 477 93 500 93 600 5 423 5 353 5 483 93 600 93 700 5 429 5 359 5 489 93 700 93 800 5 435 5 365 5 495 93 800 93 900 5 441 5 371 5 501 93 900 94 000 5 447 5 377 5 507 94 100 94 200 5 459 5 389 5 519 94 200 94 300 5 465 5 395 5 525 94 300 94 400 5 471 5 401 5 531 94 400 94 500 5 477 5 407 5 537 94 500 94 600 5 483 5 413 5 543 94 600 94 700 5 489 5 419 5 549 94 700 94 800 5 495 5 425 5 555 94 800 94 900 5 501 5 431 5 561 94 900 95 000 5 507 5 437 5 567 95 100 95 200 5 519 5 449 5 579 95 200 95 300 5 525 5 455 5 585 95 300 95 400 5 531 5 461 5 591 95 400 95 500 5 537 5 467 5 597 95 500 95 600 5 543 5 473 5 603 95 600 95 700 5 549 5 479 5 609 95 700 95 800 5 555 5 485 5 615 95 800 95 900 5 561 5 491 5 621 95 900 96 000 5 567 5 497 5 627 96 000 96 100 96 200 5 579 5 509 5 639 96 200 96 300 5 585 5 515 5 645 96 300 96 400 5 591 5 521 5 651 96 400 96 500 5 597 5 527 5 657 96 500 96 600 5 603 5 533 5 663 96 600 96 700 5 609 5 539 5 669 96 700 96 800 5 615 5 545 5 675 96 800 96 900 5 621 5 551 5 681 96 900 97 000 5 627 5 557 5 687 97 100 97 200 5 639 5 569 5 699 97 200 97 300 5 645 5 575 5 705 97 300 97 400 5 651 5 581 5 711 97 400 97 500 5 657 5 587 5 717 97 500 97 600 5 663 5 593 5 723 97 600 97 700 5 669 5 599 5 729 97 700 97 800 5 675 5 605 5 735 97 800 97 900 5 681 5 611 5 741 97 900 98 000 5 687 5 617 5747 98 100 98 200 5 699 5 629 5 759 98 200 98 300 5 705 5 635 5 765 98 300 98 400 5 711 5 641 5 771 98 400 98 500 5 717 5 647 5 777 98 500 98 600 5 723 5 653 5 783 98 600 98 700 5 729 5 659 5 789 98 700 98 800 5 735 5 665 5 795 98 800 98 900 5 741 5 671 5 801 98 900 99 000 5 747 5 677 5 807 99 100 99 200 5 759 5 689 5 819 99 200 99 300 5 765 5 695 5 825 99 300 99 400 5 771 5 701 5 831 99 400 99 500 5 777 5 707 5 837 99 500 99 600 5 783 5 713 5 843 99 600 99 700 5 789 5 719 5 849 99 700 99 800 5 795 5 725 5 855 99 800 99 900 5 801 5 731 5 861 99 900 99 999 5 807 5 737 5 867 a copy of Federal Form 4868 or the IRS confirmation letter on a copy of these statements with your return or this amount A Depreciation must be computed one way for Federal purposes a Federal extension you may use Georgia Form IT 303 to a health reimbursement arrangement and have not been included in A login is required to do the following: a non compensated physician who provides a minimum of three and a a nonresident A nonresident who receives deferred compensation or income from the exercise of stock options that were earned in Georgia in a prior a return containing a two dimensional (2D) barcode A 2D A taxpayer who fails to notify the Commissioner within 180 days above the account number is 978653421 Do not include accordance with rules and regulations promulgated Accordingly the gain should not be reported directly on the account accurately compute the appropriate tax liability with the intent to delay or impede Georgia tax law or is based on a activities under I R C Section 199 additional deduction applies if you and/or your spouse are age 65 Additional Deduction: $1 300 additional depreciation on the Federal return additional mailing addresses please check the section called Where Do You File? in the tax instruction booklet Additionally the provisions listed above may have an indirect Address Changes You may notify the Department of your address 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 to Adjusted Gross Income The percentage on Schedule 3 Line 9 is zero if Georgia adjusted gross income (AGI) is zero or negative adjusted gross income You must document your adjustments on adjusted income and the expenses have not been provided from Adjustment is only allowed for the portion of income on which the tax adjustment results in a change in net income for any year you Adjustments for the items listed below should be added Adult Education The Office of Adult Education after January 1 2014 (thus it also includes the 2015 after May 3 2007 I R C Section 1400N(k) after receiving preapproval from the Department After the limitation the taxpayer is only allowed to deduct $2 000 of after they come back to the continental U S No penalties or age number of full time employees at the certified agencies that are eligible to offset an individual Agreement agreement among the partners members or agreement qualified taxpayers can prepare and file their All claims for the low income credit including all or part of a kidney liver pancreas intestine lung or bone marrow allowed See the worksheet on page 15 and the IND CR for allowed the Section 199 deduction directly but instead passes Amended Returns American Express MasterCard and Discover credit cards amount being used amount due Mail your return and payment along with Form amount paid should be entered on Form 500 Line 21 An adjustment to the Georgia partnership or S Corporation An extension to file does not extend the date for paying the and 100% bonus depreciation rules) except for I R C Section and 1099s (where Georgia income tax was withheld) Include and a check will be mailed: and airmen of the Georgia National Guard and other qualified members of the Georgia Department and another way for Georgia purposes To compute and associated tangible personal property by nonresidents of and claimed in accordance with provisions of any and corresponding to the Department of Revenue and from repurchase agreements is taxable and is applicable to certified rehabilitations and leave any unused boxes blank On the sample check and lost wages incurred as a direct result of a taxpayer s donation of and previously claimed but not used by such tax and process each tax refund check Last year the State of and should be claimed on Form IND CR and special symbols Enter the number from left to right and the related phase out is $200 000 Georgia has not adopted and U S local income tax only No other income taxes such as foreign local foreign city foreign province foreign country and whether sufficient funds are available and you file jointly Enter the number of boxes checked in box 6c and Youth with Special Needs / 404 657 2700 / http://dph georgia gov/children and youth special any amount to the Georgia Student Finance Commission any Georgia adjustment to the gain (due to the Federal acts) Any Individual that has filed an Individual Income Tax return or would like to submit an estimate payment Anyone paid to prepare a return must also sign it application for any individual certified structure April 18 2016 Fiscal year taxpayers must file on or before the 15th are allowed a tax credit against their individual income tax are only required to file a Georgia income tax return if they are required to furnish under separate cover within 180 days a are subject to offset of their state tax refund in as a dependent on another taxpayer s Federal or Georgia income tax return Part year residents may only claim the credit if they were residents As an alternative to withholding an entity may file a composite return as itemized deductions the taxpayer should multiply the expense by as the angel investor tax credit) to qualified Ask your financial institution for the correct routing number assistance with filing both Federal and Georgia income tax forms assistant core clerkship or nurse practitioner core clerkship For purposes at 404 417 2122 or via e mail to ipa@dor ga gov At But Less at the end of the tax year Taxpayers filing a separate return for a taxable year in which a joint return could have been filed can only claim the ATLANTA GA 30345 3205 ATLANTA GA 30348 5597 ATLANTA GA 30348 5613 Attach a statement to the return explaining these differences Authority / 233 Peachtree St NE Suite 900 / Atlanta GA 30303 / 404 584 1101 authorize an electronic funds withdrawal or use a credit card or a debit card For more information on electronic payment options automobiles if the passenger automobile is qualified property available on pages 17 through 18 B Depreciation must also be computed for Georgia purposes bank account barcode is similar to the one located on the back of your based faculty physician for a medical core clerkship physician based instruction in family medicine internal medicine pediatrics basic skills education tax credit and is applicable be approved in any 120 month period be deducted to the extent the deduction has not been included in federal be earned income Use the worksheet on page 14 to calculate the be filed electronically pursuant to the Internal Revenue Code 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 held be recomputed if the provisions of the Federal Acts are claimed be repealed on January 1 2020 because Georgia has its own standard deduction before January 1 2015 For 2015 for Georgia purposes the Before making an inquiry please allow: before the year of the loss I R C Section 1400N(o) beginning on or after January 1 2008 the payee of any non periodic bill is applicable to taxable years beginning on or bond treated as a Qualified Bond under Section 6431(f) of the Internal Bonds under Section 1400U 2 of the Internal Revenue Code or any other box to ensure your direct deposit is accepted The routing but not taxable to Georgia or vice versa you must adjust your Federal by an announcement after the beginning of the tax year Use of this by Code Section 48 7 21 1 An authorized employee is someone by individuals corporations or partnerships that are party to state by or assigned to a partnership limited liability by Section 223 of the Internal Revenue Code The amount may only by the Commission by the Commission including repayments and refunds by the Internal Revenue Service C; enter the total on Line 14a Multiply the number on Line calculate the penalty calendar year calling 1 877 GADOR11 (1 877 423 6711) can be applied to a balance due for another year that is a result of cannot exceed $2 000 per beneficiary captured by a machine readable barcode rather than manually casualty losses I R C Section 1400N(j) cation test or $1 200 00 for each employee who cats as well as education to the public about the healthy benefits of animal sterilization DCSF / cells from postnatal tissue and fluid; make such stem cells available for medical research and certain preferred stock after Dec 31 2007 I R C Section 1221 certified structure (other than a historic home): change box change via the following methods: electronically through Georgia Checkoff Georgia charitable organizations For details go to www checkoffgeorgia com checks Please consider choosing Direct Deposit which claimed there will be a difference in the gain or loss on the claims on amended returns must be filed on claims the credit must be subject to Georgia tax clerkship means a clerkship for a student who is enrolled in a Georgia code and the appropriate codes to be used will be announced to tax Code Name of Credit Code Section 48 7 29 8 historic rehabilitation Code Section 48 7 40 11 tax credit for shift from collected in the prior calendar year and the aver com or call OPC toll free at 1 800 2PAY TAX When calling Combat Zone Pay Effective tax year 2003 military income Commissioner Commissioner receives this information in a report from the United COMMON MISTAKES THAT WILL DELAY YOUR REFUND company s offer before selecting a product For more company Subchapter S corporation or other compensated at their normal rate of pay and completed on or after January 1 2017 The bill completed) For applications on projects over completing Schedule 3 ) component of the armed services while stationed in a combat computation of Federal Adjusted Gross Income Consent Requirement for Nonresident Shareholders contracts For more information call the Department of Administrative convenience these forms are available on the Department s copy of your return filed with the other state(s) Corporation s (OPC) secure website at www officialpayments cost on line filing services to Georgia taxpayers Under this could delay processing of your return CREDIT CARD PAYMENTS credit shall be $0 00 for any vehicle purchased credit submit the appropriate Federal child care credit Credit Table: Federal Adjusted Gross Income Credit credit that would have been allowed had a joint return been filed You cannot claim this credit if you are an inmate in a correctional facility Credit You must complete Schedule 2 and the IND CR and credited from a previous return and any payments made credits provides that in no event shall the aggre credits shall not exceed $30 million per calendar current year IRS Form 4562 and attach it to the Georgia return customer facing portal for making online Individual or Business Tax payments date for making the payment Additional penalties may apply as follows: date the project is eligible for credits up to dates you lived in Georgia If you did not live in Georgia enter 3 in the day of the fourth month after the close of their taxable year Deaf and hard of hearing taxpayers who have access to TDD equipment can use the Georgia Relay program For more death certificate and the information specified on Form debt at a discount in 2009 and 2010; federally deferred debts owed to the Georgia Lottery Corporation December 31 1989 that were reported to and taxed by Georgia declared after 2007 I R C Section 168(n) deduct $750 pursuant to this paragraph deduction for sales tax on the purchase of a new vehicle in 2009 deductions If your filing status is qualifying widow(er) on your Federal deductions on Line 11b Enter the total standard deduction on Line 11c Department at 1 877 423 6711 Department of Corrections and State Board of Par Department of Revenue Department of Revenue P O Box 740380 Atlanta Georgia 30374 DEPARTMENT OF REVENUE WEBSITE: http://dor georgia gov dependents Write the total number of dependents on Line 7a Do not deposited to an individual account The State of Georgia is Depreciation Differences Depreciation differences due to the depreciation for Federal purposes taxpayers should use the designated as Build America Bonds under Section 54AA of the Internal determine the amount that is not allowed to be deducted pursuant to Did you also know that if you file electronically and choose direct deposit you can receive your refund in less than 30 days? Did you know that by registering an account with the Department of Revenue s Georgia Tax Center (GTC) you can sign up difference between Georgia and Federal law for tax years 1981 different from the one at which you have your checking Direct Deposit Option disaster area I R C Sections 1400N(f) and 1400N(k) distributed or not from Partnerships Limited Liability Companies and distributions from a pension annuity or similar fund Such an election district individually listed on the National Register Do not check more than one box You must check the correct Do not write both a street address and post office box in document For additional assistance contact the Taxpayer Services Division at 1 877 423 6711 or the Taxpayer Advocate s documentation could delay your refund documents to your return dons and Paroles to the Department of Community dor ga gov You may also check the status of your refund by due date of the return including extensions due date to avoid late payment penalty and interest The Due Dates Calendar year taxpayers are required to file on or before due to the address listed on the return Please do not staple during tax years 1981 through 1986 during the taxable year during the taxable year for high deductible health plans as defined each employee who passes the basic skills edu each must qualify on a separate basis If both spouses qualify each Each software company has income limitations and other earned by a member of the National Guard or any reserve effect on the calculation of Georgia taxable income ELECTRONIC FILING electronic filing some of the benefits include: ELECTRONIC PAYMENTS electronically using software produced by an approved vendor eligible please contact the Installment Payment Agreement Section emission vehicles These credits do not extend to hybrid vehicles Enter the Total Tax Credit on the IND CR Enclose a copy of tax return(s) filed with other state(s) The credit is for state enter zero) and include the 500 UET with the return entered on Form 500 Line 20 entered on Form 500 Line 20 Include a copy of Form G2 RP with entered which reduces processing errors The 2D barcode entertainment production companies through tax entities income has been taxed at the entity level by another state entity information and credit type code must be included Additional documentation for claiming a credit is required where equipment I R C Section 168(e)(3)(B)(vii) estimated tax exceed 25 percent of the tax not paid by the original due date An extension of time for filing the return does not extend the Exceptions exceptions as discussed below Georgia has adopted the exclusion and document the adjustment on Form 500 Schedule 1 exempted by Federal law or treaty exemption and dependent exemptions and deductions or a joint return claiming total allowable deductions If one spouse is a resident and expenditure to state that it means any qualified expense credit was claimed expenses which are attributable to the income Interest received from expenses which means they have total medical expenses of $8 000 Express MasterCard and Discover credit cards as payment extent that they are unable to perform any type of Federal act it is not necessary to make a separate adjustment Federal acts mentioned above should be treated as follows (If Federal adjusted gross income Do not subtract Georgia income Federal Audit Whenever a Federal audit or other Federal Federal deduction for income attributable to domestic Federal Form 8396 credit Federal return before starting your Georgia return If you owe tax mail your return and payment along with Payment Voucher Federal return The Georgia return must be filed along with FEDERAL TAX CHANGES FEDERAL TAX CHANGES (continued) file electronically and their software does not allow attachments the certification File Form 500X to correct information reported on Form file Georgia Form 500 Similar to Federal income tax rules filed return or Form 500X as an original return Form 500X is located on the DOR website at http://dor georgia gov Please mail 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 Finally it provides that beginning on January 1 following apply your direct deposit request will be rejected For additional information on the below listed credits please visit the Georgia Department of Revenue website at for current year individual income tax due on original Forms for each act): for each column on Line 8 A B and C respectively for each taxpayer claiming the credit for a certified for Georgia purposes and attach it to the Georgia return For information about the GTC visit our website at https:// For information concerning a notice or letter from the Department of Revenue call the telephone number listed on the for its nonresident members Form IT CR may be downloaded and For more information visit our website at http://dor georgia for payment of: for qualified restaurant property (allowing buildings to now be For tax years beginning on or after January 1 2008 nonresident for taxable years beginning on or after January 1 2015 with for the gain from asset sales for which an I R C Section for up to five years then included ratably over five years I R C forfeits any Georgia refund as a result of an audit if the normal statute FORM 500 INSTRUCTIONS FORM 500 INSTRUCTIONS (continued) Form 500 Line 14c $ Form 500EZ Form 500EZ Form 500EZ Form 500EZ Form 500EZ Form 500EZ form in the year in which the S Corporation is first required to file a Forms and General Instructions frivolous position ) from Line 18 to calculate the balance due from Line 22 to calculate your overpayment from nonqualified deferred compensation plans if the income is paid out over the life expectancy of the person or at least 10 years See from taxing it Federal law prohibits state taxation of some types of retirement income including pensions as well as income received FROM THE COMMISSIONER from the previous year to the current year the income from the previous from the Statewide Area Health Education Centers Program Office If they FULL YEAR RESIDENTS Full year residents are taxed on all income except tax exempt Furthermore in 2003 the IRS started requiring separate reporting G2 LP and/or G2 RP Include a copy of these statements GA 30060 / 678 569 5704 / http://www georgiaguardfamily org/ gainful employment gate amount of tax credits exceed $25 million per GENERAL INFORMATION Georgia allows a credit for tax paid to another state on income taxable to Georgia and the other state Use these worksheets Georgia Cancer Coalition / 50 Hurt Plaza Suite 700 / Atlanta GA 30303 / 404 584 7720 Georgia Department of Natural Resources / 2070 U S Hwy 278 S E / Social Circle GA 30025 / GEORGIA DEPARTMENT OF REVENUE Georgia Department of Revenue's website at http://dor georgia gov Georgia driver s license Information from your return is 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 income tax return Form 600S CA may be downloaded and GEORGIA INCOME TAX TABLE GEORGIA INCOME TAX TABLE Georgia individual income tax returns for free using approved Georgia itemized deductions Georgia or who are otherwise residents of Georgia are subject Georgia part of the year enter 2 in the residency status box and list the Georgia return when you receive an extension to file your Georgia spent over 1 Million dollars processing tax refund Georgia Tax Center (GTC) is the Department of Revenue s secure self service GEORGIA TAX RATE SCHEDULE Georgia Tax withheld is reported on Form G2 RP and should be Georgia taxable income Georgia whose spouse is a nonresident with no Georgia source income may file either a separate return claiming only their own personal Governor Revenue Commissioner ground water usage on December 31 2016 GTC accepts individual income and estimated tax payments gtc dor ga gov or visit our self service Instructional Videos at GTC Features have earned income from Georgia sources other than military HB 170 (O C G A 48 7 40 16) The income tax HB 237 (O C G A 48 7 40 30) This bill extends HB 275 (O C G A 48 7 161) This bill allows HB 292 (O C G A 48 1 2) This bill adopts certain HB 308 (O C G A 48 7 29 8) This bill amends HB 310 (O C G A 48 7 161) This bill changes HB 320 (O C G A 20 3 236) The income tax HB 339 (O C G A 48 7 40 26) This bill extends HB 464 (O C G A 48 7 40 10 48 7 40 11 and HB 63 (O C G A 48 7 41) This bill amends the Head of Head of Head of Head of Head of Head of Head of Head of health insurance premiums They also have $7 000 of other medical healthcare needs cyshn Household Household Household Household Household Household Household Household http://dor georgia gov http://dor georgia gov/georgia tax center info for additional http://glcp georgia gov/ https://gtc dor ga gov or visit our self service instructional videos at http://dor georgia gov/georgia tax center info For additional I R C Section 168(k) I R C Section 179 deduction is currently limited to $25 000 I R C Section 85(c) I R C Sections 163(e)(5)(F) and 163(i)(1) I R C Sections 172(b)(1)(H) and 810(b)(4) If Georgia taxable income is Amount of Tax is If Georgia taxable income is Amount of Tax is If the adjusted Federal AGI is zero or negative the Line 9 percentage is 100% The percentage is also considered to be 100% if both If the Proposed Assessment is not protested or paid within If you are audited and it is believed that you owe additional If you choose to file a paper return we recommend using 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 file electronically and need to make a payment you may pay by electronic check using the Georgia Tax Center Visit If you have a disability and need additional assistance please contact one of the Revenue Offices If you itemize deductions on your Federal return or if you are If you use the standard deduction on your Federal return you must If you were eligible for an estimated tax penalty exception on Form 500 In cases where the Sub S election is recognized by another state(s) in the Kansas Disaster Area I R C Section 1400N(d)(1) in the spaces provided Include a schedule if you have more than five in the state of Georgia is eligible to use GTC Include a copy of Form G2 A with your return include a copy of the return filed with the other state(s) with Include all completed schedules with your Georgia return include that it is located within a national historic include yourself or your spouse Add Lines 6c and 7a; write the total included) I R C Section 168(e)(7) including bald eagles sea turtles and other animals that are not hunted trapped or fished Income income exclusion is $35 000 for taxpayers who are: 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 regardless of the source or where derived You are income tax income tax return filed with that state(s) with a copy of their Georgia return Otherwise the credit will not be allowed income tax table on pages 20 22 to determine your tax and enter on Form 500 Line 16 income tax The exclusion from income is only with respect income to total unearned retirement income computed as if the taxpayer were a resident of Georgia for the entire year income; resident shareholders and partners must report their total indicated indicated documentation with your Georgia return in the following Individual Income Tax Individual Income Tax Online Services Individual Retirement Accounts The provisions concerning individual taxpayer s state income tax refund for Individuals who are required to file Federal Form 1040NR must information ) information about additional tax credits information contact the Taxpayer Services Call Center at 1 877 423 6711 information or contact the Taxpayer Services Call Center at information visit http://georgiarelay org information visit our website at http://dor georgia gov Innocent Spouse Relief In accordance with O C G A 48 7 installment payment agreement: Installment payment requests may be submitted online via Georgia Installment Payments You must meet the following criteria for an instructional videos at http://dor georgia gov/georgia tax center info 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 accrues until the tax due has been paid in full; the combined total of late filing and late payment penalty cannot interest will accrue during this period investments made in 2016 2017 and 2018 IRS Form 4972 is free to the State of Georgia for your tax refund method is Georgia even if you are absent from or live outside the is jointly owned should be allocated to each taxpayer at 50% of the is limited to the amount included in Federal Adjusted Gross is only visible after your return has been printed is subject to the passive loss rules and is not able to claim the issued by the State of Georgia and certain authorities or agencies of the IT 511 It costs the State of Georgia approximately $1 to print mail it requires preapproval for such companies and itemized deductions as shown on Form 1040NR Schedule A itemized deductions In the event the taxpayer claims the expenses January 1 2016 This bill: jointly jointly jointly jointly jointly jointly jointly jointly jointly the income or loss should be allocated to each taxpayer at 50% Keep them for your records law from Georgia tax on such interest Least Than Least Than Least Than Least Than Least Than Least Than Least Than Least Than 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 consists legally allowed to work in the United States 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 liability for tax interest and penalty to the extent relief was granted life insurance premiums or the taxpayer s income tax liability LINE 10 Georgia adjusted gross income (net total of Line 8 and Line 9) LINE 10: If itemizing enter the amount from Federal Schedule A reduced by income taxes paid to other states or expense for the production LINE 12: Add Lines 10 and 11c Line 12a; enter the total on Line 12c 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 the Line 15 Form Line 15 Form Line 15 Form Line 15 Form Line 15 Form Line 15 Form Line 15 Form 500 Line 15 Form 500 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 Enter the credits from Schedule 2 If you claim LINE 18 Subtract Line 17 from Line 16 If zero or less enter LINE 19 Enter Georgia income tax withheld from all W 2s 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 23 If Line 18 is more than Line 22 subtract Line 22 LINE 24 If Line 22 is more than Line 18 subtract Line 18 LINE 25 Enter the amount you want credited to next year's 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 Line 36a Check the appropriate box for the type of account LINE 4 If you lived in Georgia the entire year regardless of temporary 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 should use LINE 6a c Check box 6a for yourself and box 6b if you claim your spouse LINE 8 Enter Federal adjusted gross income from Form 1040 1040A LINE 9 If you have income that is taxable by the Federal Government Line 9 instructions on pages 11 and 12 for adjustments allowed by Georgia law 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 apartment 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 to your 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 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 the 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 & c List the requested information about your dependents 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 through listed on our website http://dor georgia gov living arrangements enter 1 in the residency status box If you lived in LLP or Partnership Interest which will be reflected on the Individual s K 1 and must be listed on Form 500 Schedule 2 The loss carryback to 3 4 or 5 years for tax years 2008 and 2009 losses I R C Section 1400N(k) Low and Zero Emission Vehicle Credit O C G A 48 7 40 16 Low Income Credit Worksheet Lynne Riley@dor ga gov Lynnette T Riley Mail your return and documents including Form 525 TV if tax is makes certain other changes for such companies marital status as indicated below on Line 11a and any additional 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 you Married Filing Separate: $1 500 maximum of ten clerkships within a calendar year As such a physician may be carried forward and does not increase the may be claimed may file their Georgia income tax return within six months medical expenses The $1 000 deduction must be reduced by $250 medical school a Georgia physician assistant school or a Georgia nurse Members of the National Guard or Air National Guard who are members share of the taxable income sourced to this state whether military orders A copy of the Federal return must be enclosed Military Personnel Military personnel who serve outside of the continental U S million per calendar year; and that no single employer Minimum Tax they are not required to include the refund for Georgia more information Mortgage Association Federal Home Loan Mortgage Corporation most of these Georgia taxpayers are only allowed to deduct municipal bonds must be attached to the employer s income tax must be claimed within one year of the date the changes are must include a copy of your return filed with that state along must itemize deductions on your Georgia return Include a copy must pay Georgia income tax on their portion of Georgia corporate must preapprove or deny the application within Nathan Deal Lynnette T Riley needs plus home delivered meals and transportation for elders DHS Division Aging Services 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 are not extend the period for which a credit not Georgia and who are not otherwise residents of Georgia not in your name (such as your tax preparer s own account) 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 recognized by Georgia or another state in order to avoid double not responsible if a financial institution rejects a direct deposit 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 to include notices To make a payment use Official Payments number if applicable) and social security number(s) in the spaces provided number is 5678 number must be nine digits The first two digits must be 01 numbers and letters) Include hyphens but omit spaces obligations These must be reduced by direct and indirect interest obstetrics and gynecology emergency medicine psychiatry or general of $100 000 00 per calendar year of 1986 or Internal Revenue Service regulations of a new vehicle in 2009 I R C Sections 164(a)(6) and 164(b)(6) of cancer Funds often provide seed money for pilot projects to help scientists obtain data needed of Defense Georgia National Guard Foundation/ 1000 Halsey Ave BLDG 447/ Marietta of federal adjusted gross income (AGI) for individuals or federal of Federal Schedule A with your Georgia return of Historic Places of income exempt from Georgia tax on Line 12b Subtract Line 12b from of limitations has expired However 90 percent of any overpayment of non Georgia income Enclose a copy of Federal Schedule A with your Georgia income tax return If using the standard deduction enter of Pages 1 and 2 of your Federal return of performing services for an employer as an employee where the wages for such services does not exceed the lesser of five percent of of the credit of the Federal Jobs Tax Credit of this subtraction a community based faculty physician means Office at 404 417 2251 or via e mail to taxpayer advocate@dor ga gov For additional assistance with e file contact the on active duty for a period of more than 90 consecutive days 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 Line 7b on Lines 14a and 14b; enter the total on Line 14c on the Federal income tax return The due date for filing is on Ways and Means and the chairperson of the one is a part year resident or nonresident enter 3 in the residency status box and complete Form 500 Schedule 3 to calculate Georgia one of the special funds one state use the total of the other state s income and the or 1040EZ Do not use Federal taxable income or after July 1 2015 Visit http://dor georgia gov for more information or before the end of the 12th month following or before the extended Federal due date If you do not need or leased on or after July 1 2015 or Line 3 Form or Line 3 Form or necessary federal returns and schedules or over and/or blind or sponsors an approved adult basic skills program or subtracted on your Georgia income tax form or where earned unless specifically exempt by Georgia law Other Differences Other differences should be placed on Other State s Tax Return other than Georgia and investment interest expense for the production our website at http://dor georgia gov for information about alternate payment methods 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 $ 10 000 $ 340 00 plus 6% of the amount over $10 000 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 $ 500 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 $100 000 ownership interest of the partners members or Page 1 Page 10 Page 11 Page 12 Page 14 Page 15 Page 17 Page 19 Page 2 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 pages 20 through 22 to determine your tax liability part by such taxpayer to another Georgia taxpayer 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 must be 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 individual partners in a partnership or member(s) in a LLC where such partners members or shareholders of that entity partners must pay Georgia income tax on their portion of the partnership s net Georgia income Nonresident shareholders pass through entity may be allocated to the passes the basic skills education test Specifies pay If required nonresident military personnel should file payer may be transferred or sold in whole or in payment may elect to have withholding made on such non periodic payment use a payment voucher with a valid scanline from the Department of Revenue s website at http://dor georgia gov Payments: PENALTY AND INTEREST per month or fraction thereof Also a late filing penalty is imposed at 5 percent of the tax not paid by the original due date permanent jobs or $5 million in annual payroll personal exemptions as indicated below: physician should attach to their return a copy of the certification received Pick an amount and make it count by donating on your State Income Tax Return form to one or more of the following Please note for tax years beginning on or after January 1 2010 the credit cannot exceed the taxpayer s income tax liability Please note that before determining how much NOL can be carried Please note: Georgia also does not allow the increased standard Please visit our website for instructions: http://dor georgia gov/georgia tax center info Plus 6% of the amount PO BOX 105597 PO BOX 105613 portion of this bill (Section 5 1) eliminates both portion of this bill provides that individuals who owe posting to your account If you file electronically mail the voucher and your payment to the address on the voucher practitioner school and who completes a minimum of 160 hours of community preparers as well as posted to the Georgia Department of Revenue's prepares an income tax return must electronically file the return printed from the Department's website prior election to forego the net operating loss carryback period prior to these changes) This bill: PROCESSING CENTER production activities (IRC Section 199) This adjustment production activities) property I R C Section 168(m) property) and I R C Section 168(k)(2)(E) (special rules for proval with the Department (preapproval is re proval with the Department (preapproval may be re provides a tax credit for the purchase or lease of low and zero provides that it shall stand repealed on December provisions of all federal acts (as they relate to the computation provisions of all federal laws related to the purposes qualified property) and Georgia has not adopted I R C Section quested before the certified rehabilitation is quested before the class is taken) The Department Railroad Retirement Board included in Federal adjusted gross income rately rately rately rately rately rately rately rately Reasons your direct deposit may be rejected If any of the received from mutual funds that derived income from non Georgia recognize same sex marriage reflected on Form 1040NR Most taxpayers are not allowed to refund return Refunds and No Balance Due: refunds within an average of 30 days Refunds from paper returns can take up to 12 weeks to be issued If you ve been considering Regents University administers the program and certifies rotations The Regulation 560 7 4 04) Regulation 560 7 4 05 for more information rehabilitation expenditure as defined by Section relating to any scholarship or grant made Remember the extension of time to file is not an extension of time to pay Please use form IT 560 to make an extension payment REMINDERS report to the chairperson of the House Committee reporting treatment of the gain and the Section 179 deduction request an extension to file your Georgia return request You must complete the appropriate form For your REQUESTING AN EXTENSION required to file a Georgia income tax return required to file a Georgia income tax return if: required to receive a GED diploma requirements are satisfied This certification residency status box If one spouse is a resident and one is a part year resident or nonresident enter 3 in the residency status box and complete Residents Military personnel whose home of record is resources and increase the state s economic competitiveness Georgia Environmental Finance Resources shall not accept new applications for restrictions for their free services Please review each RETIREMENT INCOME EXCLUSION WORKSHEET (Keep for your records) return RETURN FILING TIPS return For additional mailing addresses please check the section called Where Do You File? in the tax instruction booklet Sending return is not required if the partnership or S Corporation is not return on behalf of a taxpayer who dies during the taxable return or Form 500X as an original return return use filing status D on your Georgia return Also Georgia does return you are required to file a Georgia income tax return returns electronically Also a return preparer who Revenue Code are considered Build America Bonds for this purpose Revenue Code of 1986 Recovery Zone Economic Development REVIEW OF ASSESSMENTS revised penalty on line 34 of the Form 500 (if the revised penalty is zero routing number on your checks routing number unless their financial institution instructed them S Corporation or partnership income S Corporation or partnership return but the gain along with S Corporations Withholding should be reported on Form G2 A and sale of the property schedule Schedule 3 to calculate Georgia taxable income Schedule A on Line 12a; enter adjustments for income taxes SCHEDULE FOR ESTIMATING GEORGIA INCOME TAXES schedule reflecting all changes to the Taxpayer Services Division Schedule1 and enter the total amount here schedules when necessary However you must enclose the Section 108(i) Section 168(k)(2)(D)(i) (exceptions to the definition of qualified Section for more information Security numbers for each person listed Incorrect or illegible Social Security numbers can delay or reduce a tax refund See the Line 9 instructions on pages 11 and 12 for adjustments allowed by Georgia law Senate Finance Committee by June 30 of each Senior citizens may call AARP Tax Aide toll free at 1 888 AARPNOW (1 888 227 7669) from February 1 to April 18 for separately prorated The earned income portion shall be prorated using the ratio of Georgia source earned income to total earned income computed as if Services at 404 657 6000 or visit their website: http://doas ga gov/ shall issue the certification if all the above shall receive income tax credits in excess shall remain in effect until revoked by the payee shareholders for Subchapter S income where the Sub S election is shareholders in the rehabilitated certified struc shareholders of an S Corporation will only need to file a single consent shareholders of that entity and without regard to the should be entered on the addition line of the applicable return should be reported separately to the shareholders or partners should be retained and provided if requested by the Department Single Single Single Single Single Single Single Single Single/Head of Household: $2 300 situations: skills education program consisting of at least Social security and railroad retirement paid by the Railroad Retirement Board exempt interest or other income that is not taxable to Georgia should not software software bought after May 4 2007 and placed in service source income your Georgia return may be filed jointly or separately Special Program Code This code is only used when designated spouse is a resident and the other is a nonresident without any Georgia spouse may claim the amounts above Income from property that State of Georgia State of Georgia for which there is a special exemption under Georgia state purchasing/suppliers State temporarily A credit for taxes paid to another state is state will be allowed unless the other state s return is enclosed States Government the Commissioner will issue an assessment for states may apply States pursuant to military orders is not subject to Georgia Statewide Area Health Education Centers Program Office at Georgia status and help combat fraudulent activity Visit https://gtc dor ga gov to register For assistance you may visit our self service structure and the total value of credits claimed structure other than a historic home subcontractors or $100 000 whichever is less per taxable year submitted If you do not submit a return reflecting all changes and the successfully completes an approved adult basic Supervision Supporting Documents We will request information to support surgery under the guidance of a community based faculty physician The System of Georgia for contributions paid between July 1 1987 and take the standard deduction and they are allowed only limited Tax Center (GTC) at https://gtc dor ga gov To determine if you are Tax Center (GTC) at https://gtc dor ga gov; call 1 877 423 6711; or tax credit It is effective on January 1 2016 tax credit on December 31 2016 It also repeals tax credits by providing that the amount of the tax tax credits preapproved shall not exceed $1 tax due within five years from the date the report is received from Tax not paid by the statutory due date of the return is subject to 1 percent interest and of 1 percent late payment penalty tax paid on employee cash tips tax payments; tax refunds tax Tax must be paid with Form IT 560 by the statutory tax year) Please see the Federal Tax Changes tax years beginning on or after January 1 2016 taxability and conversion from a traditional IRA to a Roth IRA are taxable income taxable income (See pages 17 18 for instructions on taxable income for non individuals) that were enacted on or taxation This adjustment is only allowed for the portion of income on taxes you will generally be issued a Proposed Assessment taxpayer reissued mail Georgia Form 5347 a copy of the taxpayer s state income tax refund from both the TAXPAYER SERVICES DIVISION taxpayers of Georgia We have implemented several initiatives to ensure we uphold that standard Our mission is to provide 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 directly deposited into their bank accounts received their TELEPHONE SERVICE FOR DEAF AND HARD OF HEARING PERSONS (TDD) that appears on the return The check or money order should be made payable to Georgia Department of Revenue Make sure that the credit cap the aggregate amount of income that the project creates 200 or more full time The account number can be up to 17 characters (both the address field the amount for your filing status as indicated below the amounts listed on your Georgia income tax return and related the annual $25 million limitation those applica the applicable Georgia personal exemption and expenses the best customer service and operational performance of any state taxing authority the check number On the sample check above the check the close of the tax year for which the credit the conservation tax credit after December 31 2016 The credit cannot exceed the amount expended for qualified the credit See Regulation 560 7 8 50 for more information The deduction is limited on a return to the amount contributed but 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 The Dog and Cat Sterilization Fund provides financial support for the sterilization of dogs and The exclusion is available for the taxpayer and his/her spouse; however the Federal National Mortgage Association Government National the film tax credit for qualified interactive The following adjustments may be SUBTRACTED: The following adjustments must be ADDED if applicable: The following Pass Through Credits from the Ownership of a Sole Proprietorship or from the ownership of a S Corp LLC the Form 500 NOL and the related instructions on page 4 of the Form the Form 500 NOL Please see the schedule at the top of page 3 of The Georgia Cancer Research Fund supports innovative and promising research on all types The Georgia Department of Revenue accepts Visa The Georgia Department of Revenue accepts Visa American 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 the Georgia Lottery Corporation to offset an The Georgia National Guard Foundation Inc provides emergency relief assistance to the soldiers The Georgia Wildlife Conservation Fund protects and preserves Georgia s nongame wildlife The Governor signed House Bill 292 into law Consequently the income received from performing services in all places during the taxable year or $5 000 the income should not be subtracted Credit for taxes paid to other the low emission vehicle and zero emission vehicle the order in which the application was received the other addition or subtraction line of the applicable return the other state(s) tax credit and if you paid tax to more than the partners or shareholders the person in all places during the current taxable year; or 2) $5 000 However the income is not taxed if federal law prohibits the state the qualified investor tax credit (also known the ratio of total allowed itemized deductions after the federal limitation the reduced amount should be used as the starting point to compute the refund in Federal AGI since they were subject to Federal Alternative The retirement exclusion is $65 000 if the taxpayer is 65 or older the routing number is 807100013 John Doe would use that the same as for Federal purposes the same for Georgia as they are for the Internal Revenue Service the same IRS audit the same status that you use on your Federal return However if one The Saving the Cure Fund is designed to encourage the donation collection and storage of stem the Section 179 deduction for certain real property The surviving spouse administrator or executor may file a the tax table or tax rate schedule the taxpayer has depreciation differences from more than one the taxpayer were a resident of Georgia for the entire year The unearned portion shall be prorated using the ratio of Georgia source unearned retirement the Technical College System of Georgia Office of the United States Government then the employer must request certification from then this code section shall exist as it was These requirements apply as long as your legal residence 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 credit is no longer available for vehicles purchased or leased on THIS PAGE INTENTIONALLY LEFT BLANK THIS PAGE INTENTIONALLY LEFT BLANK THIS PAGE INTENTIONALLY LEFT BLANK THIS PAGE INTENTIONALLY LEFT BLANK this paragraph For example the taxpayer has $1 000 in high deductible This should be entered on the other addition line of the return This should be entered on the other subtraction line of the return through 12 or 21 through 32 On the sample check below through 1986 through the information needed to compute the deduction to tions shall be given priority the following year to $5 million for any taxable year except in the case to all taxable years beginning on or after to compute the other state(s) tax credit for full year and part year residents Do not file these worksheets with your return to enter on line 36a if: to Frequently Asked Questions You may also order forms by submitting an e mail to taxforms@dor ga gov to Georgia income tax on all income regardless of the source To have a refund check in the name of a deceased to include the Social Security number and tax year on all payments and correspondence For faster more accurate posting of your to May 4 2007 Kansas storms and tornadoes in the fifth tax year to military income earned during the period covered by such to receive notifications when any activity takes place on your account? These notifications help you closely monitor your tax to retail space I R C Sections 168(e)(3)(E)(ix) 168(e) to shareholders of S Corporations and partners of partnerships to the total allowed itemized deductions before the federal limitation to to use a different routing number for direct deposits to win grants from national cancer organizations to write checks or total amount of the credit that may be claimed total value Up to $4 000 of the maximum allowable exclusion may treatment; promote principled and ethical stem cell research; and to encourage stem cell research ture provided that the entity or person that TWO DIMENSIONAL BARCODE RETURNS U S Possession etc qualify for this credit UET please check the 500 UET Exception Attached box include the use Jurisdiction Code 2000 use ordinary gain or loss treatment for the sale or exchange of use the Georgia standard deduction on your Georgia return The v Current year and Prior year individual and corporate v Individual and corporate estimated tax payments v Liabilities on Department of Revenue issued assessment Visit http://dor georgia gov for more information about these and other topics of interest Visit our website to download tax forms view a list of the mailing addresses for commonly used forms and obtain answers visit the DOR website at http://dor georgia gov or GTC at https://gtc dor ga gov was actually paid website at http://dor georgia gov were enacted on or before January 1 2015 This What is Georgia Tax Center? What s Inside? WHEN ELECTRONIC FILING IS REQUIRED When Federal itemized deductions are reduced because of high income when the federal counterpart of such return is required to WHERE S MY REFUND? WHERE TO FILE FOR INDIVIDUAL TAXPAYERS whether on a mandatory or voluntary basis must file all associated which are not authorized employees and which are not excepted which the tax was actually paid by the corporation to another state(s) Who Can Sign Up? who provide more than 10) for any physician who served as the community who provides more than 10 clerkships may only subtract $10 000 A core who took a credit instead of a deduction on the Federal return for FICA will be issued When either of these assessments is issued will not be allowed with certain software companies to offer free and/or low with each spouse claiming the appropriate personal allowances and with Form IT 560 with immediate clinical and medical applications www savingthecure com with the Georgia return with the Georgia return to claim this exclusion The exclusion with your Georgia return No credit for taxes paid to another with your return or this amount will not be allowed withdrawals where tax has been paid to Georgia because of the 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 within two years of the placed in service WORKSHEET FOR OTHER STATE(S) TAX CREDIT worksheet on page 15 to calculate the Other State s Tax write the new address on your tax return and the check the address year and it provides that the Department of Natural 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 received by year must be recomputed using the schedule at the top of page 3 of year Such report shall contain the total sales tax year When filing use the same filing status that was used year! years beginning before January 1 2019 Also for years from the later of the date the tax was paid or the you are entitled to an administrative review upon written You are not required to submit 1099 forms with your Georgia return unless Georgia income tax was withheld you can receive your refund in less than 30 days You have an automatic six month extension to file your You may check the status of your refund on line at https://gtc 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 You will be able to do the following without a GTC login: your completed Form 500X to Georgia Department of Revenue PO Box 740318 Atlanta GA 30374 0318 Your extension payment can be paid via the DOR website https://gtc dor ga gov then choose Make a quick payment your Georgia return or the credit will not be allowed your return your return via certified mail or courier will not speed processing of your return and will delay your refund zone or stationed in defense of the borders of the United Zone property I R C Section 1400N(d)(1)