Georgia Individual Income Tax Booklet

Individual Income Tax Booklet
Form IT-511
2024

Georgia
Individual Income Tax
Forms and Instructions

Form 500

Individual Income Tax Return

Form 500EZ

Short Individual Income Tax Return

Form IND-CR
Individual Credit Form

Filing Tips

Instructions and Help for Taxpayers

Tax Credits

List of Credits and Codes

dor.georgia.gov
1-877-423-6711
Follow us on social media:

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2024 IT-511 Instructions Booklet

From The
Commissioner
Did you know that by registering an account with the Department of Revenue’s Georgia Tax Center (GTC),
you can sign up to receive notifications when any activity takes place on your account? These notifications
help you closely monitor your tax status and help combat fraudulent activity. Visit https://gtc.dor.ga.gov to
register. For assistance, you may visit our self-service instructional videos:
https://dor.georgia.gov/taxes/georgia-tax-center-help/how-videos.
Did you also know that taxpayers who file their returns electronically and have their refunds directly deposited into their bank accounts receive their refunds much more quickly than those who file a paper return? If
you have been considering electronic filing, some of the benefits include:
• Faster and more accurate processing
• Receiving your refund more quickly by either mail or direct deposit
• The ability to file from your home PC or have your taxes prepared by a professional electronic return
originator
• Elimination of mailing paper returns
The Department of Revenue encourages taxpayers to take time to review and adjust their Georgia income
tax withholding if they received a substantial refund last year. By reducing withholding amounts, taxpayers
have immediate use of their earnings and will not have to wait until the following year to get their money.
Please use the Form G-4 (or G-4P if you are receiving a pension) to determine your withholding allowances.
These forms can be found on the Department’s website at https://dor.georgia.gov.
If you file electronically and need to make a payment, you may pay by electronic check using the Georgia
Tax Center. Visit gtc.dor.ga.gov or visit our self-service instructional videos:
https://dor.georgia.gov/taxes/georgia-tax-center-help/how-videos.
For additional information, contact the Taxpayer Customer Contact Center at 1-877-423-6711.
The Department of Revenue, as outlined in the Taxpayer Bill of Rights, will provide “fair, courteous and timely
service” to the taxpayers of Georgia. We have implemented several initiatives to ensure we uphold that standard. Our mission is to administer the tax laws of the state of Georgia fairly and efficiently in order to promote
public confidence and compliance while providing excellent customer service.
Visit https://dor.georgia.gov/taxpayer-bill-rights to view a copy of the Taxpayer Bill of Rights.
Frank M. O’Connell
Revenue Commissioner

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2024 IT-511 Instructions Booklet

Georgia Department of
Revenue

Inside this Booklet

Online Assistance

Find us Online by going to dor.georgia.gov:

Checkoff Georgia/Donations........................................39
Estimating GA Income Taxes.......................................35
Filing Requirements............................................................12
Form 500 Instructions.......................................................15
Form 500.................................................................................41
Free Electronic Filing...........................................................3
Georgia Tax Center.............................................................4
Mailing Addresses................................................................7
Net Operating Loss Instructions..................................28
Other State’s Tax Credit Worksheet..........................34
Requesting an Extension..................................................10
Retirement Income Exclusion......................................24
Return Filing Tips................................................................8
Tax Credits.............................................................................36
Taxpayer’s Assistance.......................................................5

•
•
•
•
•

Download Tax Forms
Find Answers to Frequently Asked Questions
Access Where’s My Refund
View the Taxpayer Bill of Rights
Find Georgia Regulations

Get help with:
•
•

Refunds
Web Access

Customer Contact Center:
1-877-423-6711
https://dor.georgia.gov/taxes/taxes-individuals

Where’s My Refund?

Check the status of your refund online at https://gtc.dor.ga.gov or by calling 1-877-423-6711.
Please allow 12 weeks to receive refunds. The Department is taking additional fraud prevention measures to
ensure tax refunds are issued to the correct individuals.
You will receive your refund via paper check if you are a first-time Georgia filer or if you have not filed your
taxes in five or more years. This applies for both electronic and paper return filers.
Note: A claim for refund must be made within three (3) years from the later of the date the tax was paid or
the due date of the return, including extensions.

Free Electronic Filing
The Department of Revenue has partnered with certain software companies to offer free and/or low cost
online filing services to Georgia taxpayers under the Free File Alliance Program. Under this agreement,
qualified taxpayers can prepare and file their Georgia individual income tax returns for free or a low cost
using approved software.
Each software company has income limitations and other restrictions for their free services. Please review
each company’s offer before selecting a product. For more information, visit our website at dor.georgia.
gov/free-file-alliance.
If you do not qualify for free electronic services, you may file electronically using software produced by an
approved software provider listed on our website https://dor.georgia.gov/approved-software-providers.

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2024 IT-511 Instructions Booklet

What is the Georgia Tax Center?
The Georgia Tax Center (GTC) is the Department of Revenue’s secure self-service customer facing portal for
making online Individual or Business Tax payments and for corresponding with the Department of Revenue.

Who can Sign Up for GTC?
Any individual who has filed an Individual Income Tax Return or would like to submit a Georgia estimated tax
payment is eligible to use GTC.
GTC Features
You will be able to do the following without a GTC login:
•

Check refund status

•

Protest proposed assessments

•
•
•

Make quick payments (estimated tax payments or assessment payments)
Request penalty waivers

Submit additional documentation

A login is required to do the following:
•

Receive notification when a return is filed with your Social Security Number (SSN) or Individual Tax

•

Submit a Payment Plan Request

•

Submit a Power of Attorney (POA)

•
•
•
•
•
•

Identification Number (ITIN), or a refund has been issued

Request an Offer in Compromise (OIC)
View your 1099-G electronically
View account balance

Manage your tax credits

Make payments as a direct debit from a US bank and/or using credit or debit cards

Perform general account maintenance - address change, preapproval of credits, view credits, etc.

How Do I Sign Up?
To use GTC, visit our website at gtc.dor.ga.gov. First-time users must register before accessing tax accounts.
To register, you will need:

•

Social Security Number (SSN) or Individual Tax Identification Number (ITIN)

•

A valid e-mail address

•

Federal Adjusted Gross Income (Federal AGI) from the most recently filed Georgia return

Note: Third-party filers can sign up for GTC to access their client’s information with the proper documentation and authorization. For more information see:
https://dor.georgia.gov/taxes/information-tax-professionals/third-party-filers
Please visit our website to sign up for access to GTC, find helpful links, instructions, and how to videos:
https://dor.georgia.gov/georgia-tax-center-help/how-videos

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2024 IT-511 Instructions Booklet

Taxpayer’s Assistance and Resources
Find us on the web by going to dor.georgia.gov
• Download Tax Forms
• Find Answers to Frequently Asked Questions
• Access Where’s My Refund
• View the Taxpayer Bill of Rights
• Find Georgia Regulations
Customer Contact Center: 1-877-423-6711
https://dor.georgia.gov/taxes/taxes-individuals
Get help with:
• Refunds
• Billing
• GTC Web Access
Helpful Resources and Services
•
•

Volunteer Income Tax Assistance (VITA) see dor.georgia.gov/need-help-your-taxes or call
1-800-906-9887
Free File Alliance see dor.georgia.gov/free-file-alliance

•

AARP - Senior citizens call 1-888-AARPNOW (1-888-227-7669) from February 1 to April 15

•

Georgia Relay - Deaf and hard of hearing taxpayers (TDD) visit georgiarelay.org

•

Department of Labor visit www.dol.georgia.gov

•

Internal Revenue Service (IRS) visit www.irs.gov

Federal Tax Changes/Conformity, Legislation, and other Policy Information
Visit dor.georgia.gov/taxes/tax-rules-and-policies for more information on:
•
•
•

Federal Tax Changes/Conformity with Federal Changes
Regulations
Rules and Policies

For legislative information see: dor.georgia.gov/legislation-summaries
Georgia did not adopt the revised net operating loss provisions in the 2020 CARES Act and the modification
to the Code Section 461(l) limitation in the 2020 CARES Act and the American Rescue Plan Act of 2021.
•

For losses incurred in taxable years beginning on or after January 1, 2018, there is an 80% limitation on the
usage of net operating losses (the 80% limitation is based on Georgia taxable net income).

•

The I.R.C. Section 461(l) adjustment (limitation on losses for noncorporate taxpayers) is required in the
same manner as was required before the CARES Act.

•

For more information on Georgia’s treatment of the Cares Act, see https://dor.georgia.gov/taxes/taxrules-and-policies/income-tax-federal-tax-changes.

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2024 IT-511 Instructions Booklet

2-D Barcode

Payment requests may be submitted online via the
Georgia Tax Center (GTC) at gtc.dor.ga.gov. Please
contact the Payment Agreement Section at 404417-2122 or via e-mail to [email protected]
to determine eligibility. For more information on
Payment Agreements, visit our website at https://dor.
georgia.gov/installment-agreements-faq.

The two-dimensional (2D) barcode that appears on
your return is the encoded information you entered
on your return. This barcode reduces errors and
saves time in processing the return. The 2D barcode
is only visible after your return has been printed.

Payment Options
GTC accepts individual income and estimated tax
payments. For information about GTC payment options, visit our website at gtc.dor.ga.gov or visit our
self-service instructional videos at dor.georgia.gov/
georgia-tax-center-help.

Volunteer Income Tax
Assistance (VITA)

The Georgia Department of Revenue accepts Visa,
American Express, MasterCard, Discover, PayPal,
or electronic check as payment for current year
individual income tax due on original Forms 500,
500EZ, and 500ES, as well as for liabilities presented
to taxpayers via Georgia Department of Revenue
assessment notices. Payments can be made on GTC.
There is a convenience fee for this service that is paid
directly to the credit card processing company.

The VITA program was established by the IRS to
assist qualified individuals with free electronic tax
preparation services. Assistance is geared towards
individuals with low to moderate income (less than
$67,000 per year). The preparers are IRS-certified
and can prepare basic income tax returns. There
are several VITA locations in the metro area and
throughout Georgia. For more information, visit our
website at dor.georgia.gov/need-help-your-taxes.

Payment Agreement
You must meet the following criteria for a payment
agreement:
•

Returns for all years must be filed

•

Agreements are up to 60 months

•

Payments should be made through automatic
debit from your bank account

For more information on payments, visit our website
at https://dor.georgia.gov/taxes/how-do-i-maketax-payment or contact the Taxpayer Services
Customer Contact Center at 1-877-423-6711. 	

Note: There is a set up cost associated with initiating
a payment agreement.

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2024 IT-511 Instructions Booklet

NOTE: Sending your return by certified mail delays the processing of your
return and refund.

Mailing Address
Tax Returns
Form 500 without payment:

Form 500 with payment:

PROCESSING CENTER					
GEORGIA DEPARTMENT OF REVENUE
PO BOX 740392
					
ATLANTA, GA 30374-0392				

PROCESSING CENTER
GEORGIA DEPARTMENT OF REVENUE
PO BOX 740399
ATLANTA, GA 30374-0399

Form 500X Amended:

PROCESSING CENTER
GEORGIA DEPARTMENT OF REVENUE
PO BOX 740318
ATLANTA, GA 30374-0318

Payments without Return
Form 500-ES Individual Estimate Tax Voucher
PROCESSING CENTER
GEORGIA DEPARTMENT OF REVENUE
PO BOX 740319
ATLANTA, GA 30374-0319

Form 525-TV Payment Voucher

Note: If you filed electronically and are making a payment by check
PROCESSING CENTER
GEORGIA DEPARTMENT OF REVENUE
PO BOX 740323
ATLANTA, GA 30374-0323

Form IT-560 Extension Payment Voucher
PROCESSING CENTER
GEORGIA DEPARTMENT OF REVENUE
PO BOX 105198
ATLANTA, GA 30348-5198

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2024 IT-511 Instructions Booklet

Return Filing Tips
Filing Checklist
√ Have you considered filing your return electronically? It is safe and convenient to file electronically.
For more information, visit dor.georgia.gov/why-should-i-file-electronically
√ Checked that the Social Security Number(s) and/or Individual Tax Identification Number (ITIN) on
the return are accurate and complete
√ Added all the dependents’ information, if applicable
√ Reviewed each line for accuracy and verified calculations
•

Amounts are rounded to the nearest dollar

√ Correctly calculated the tax amount using the applicable rate

√ Completed the Income Statement Detail section where Georgia income tax was withheld on Forms
W-2s, 1099s, G2-RPs, G2-LPs, G2-As, and/or G2-FLs. Attached/included the forms with my returns.
√ Signed and dated the return
√ Both spouses signed the joint return, even if only one spouse earned the income
• Note: Anyone paid to prepare the return must also sign the return
√ Completed Form 500 Pages 1-5 and included all applicable schedules and IND-CRs
• Note: Schedule 2 credits must be filed electronically
√ Completed and submitted Form 500 Pages 1-5 or completed Form 500EZ Pages 1-3 and any
applicable schedules and IND-CRs
√ Mailed the return to the correct address

Dos and Don’ts for Filing Returns
Do
√ Do complete and submit Form 500 Pages 1-5 or Form 500EZ Pages 1-3
√ Do include your W-2(s), 1099(s), G2-RP(s) and other supporting income statements
√ Do complete the Income Statement Details section for Georgia tax withheld
√ Do send your return, check/money order, along with the 525-TV voucher to the address on the return
√ Do use GTC or the Form IT-560 to make an extension payment
√ Do make your check or money order payable to the Georgia Department of Revenue

Don’t
X	 Do not include cents on your return. Round to the nearest dollar
X	 Do not staple your W-2(s), 1099(s) and other forms to your return
X	 Do not use the Form 500 to correct a previously filed return - Use Form 500X
Note: Sending your return by certified mail delays the processing of your return and refund.

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2024 IT-511 Instructions Booklet

What's New

separate returns to $2,500. The maximum credit for
individuals who are members of an LLC, a shareholder
of an S corporation, or partner in a partnership is
the lesser of $25,000 or the amount donated. The
aggregate amount of credits allowed is now $15
million and the credit sunsets on December 31, 2029.

2024 Income Tax Changes: Effective January 1, 2024,
the income tax rate is 5.39%. Additionally, personal
exemptions have been repealed except for the
$4,000 dependent exemption. Finally, Georgia standard deductions have increased to $24,000 for Married
filing jointly returns and $12,000 for Single, Head of
household, and Married filing separately returns. The
Department encourages taxpayers to review their
estimated tax payments and wage withholdings for
2024.

Rural Zone Credit (Credit Code 142) The Rural Zone
Credit has been extended to December 31, 2032.
The Historic Rehabilitation Credit for Historic Homes
and for Other Certified Structures (Credit Codes
152 and 153) These credits have been extended to
December 31, 2029.
New Definition of Rural County: For purposes of the
Rural Physician Credit (IND-CR 207) and the Rural
Health Care Professional Credit (Credit Code 154), a
“rural county” is defined as a county with a population
of less than 50,000 according to the United States
decennial census of 2020 or any future such census;
provided, however, that for counties which contain
a military base or installation, the military personnel
and their dependents living in such county shall be
excluded from the total population of such county.

Georgia Resident Itemizer Tax Credit: Full-year and
part-year residents who itemize their deductions
shall be entitled to a credit up to the amount of $300
per taxpayer. The credit cannot be greater than the
tax liability and cannot be carried forward to future
returns. This credit is claimed on Form 500, Line 19.
Retirement Income Exclusion Change: Taxpayers
can now exclude up to $5,000 of earned income
when they claim the retirement income exclusion.

New Tax Credit: Rural Healthcare Professional Credit
(Credit Code 154): A rural health care professional
can claim a credit in the amount of $5,000 for each
12-month period of employment as a rural health care
professional. The tax credit may be claimed each year
for up to five years, provided that the rural health care
professional continues to qualify as a rural health care
professional. The credit cannot exceed the taxpayer’s
income tax liability and cannot be carried forward or
back. A “rural health care professional” includes both
rural physicians and rural dentists. No rural health
care professional who, on May 15, 2024, is currently
practicing in a rural county is eligible to receive the
credit. No credit shall be allowed for a rural health
care professional who has previously practiced in
a rural county, unless after May 15, 2024, that rural
health care professional returns to practice in a rural
county after having practiced in a county other than
a rural county for at least three years. See Tax Credit
Summaries for qualifications and more information:
https://dor. georgia.gov/tax-credit-summaries.

Exclusion of PTSD Benefits Received by First
Responders: To the extent insurance benefit
payments for occupational PTSD received by a first
responder are included in the Federal AGI, it is exempt
from Georgia taxation. However, insurance coverage
for first responders’ occupational PTSD does not
begin until January 1, 2025.
Qualified Payments to Classified Subcontractors:
Effective January 1, 2024, a corporation that is a party
to state contracts may subtract from Federal taxable
income 10% of qualified payments to classified
subcontractors. A classified subcontractor is defined
as a small business certified as a minority business
enterprise, women-owned business, or veteranowned business. Previously, the subtraction was
available only for qualified payments to minority
businesses. See page 22 for more information.

Tax Credit Changes
Qualified Education Donation Credit (Credit Code
140): The maximum qualified education donation
credit amounts for an individual or head of household
is increased to $2,500, for a married couple filing a
joint return to $5,000 and for married couples filing

Note: This credit is to be claimed on Schedule 2 of
the Form 500.

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2024 IT-511 Instructions Booklet

General Information
When to File. Calendar year taxpayers are required
to file on or before April 15, 2025. Fiscal year
taxpayers must file on or before the 15th day of the
fourth month after the close of their taxable year.
Extension to File. The Georgia return must be filed
along with a copy of Federal Form 4868 or the
IRS confirmation letter on or before the extended
Federal due date. If you do not need a Federal
extension, you may use Georgia Form IT-303 to
request an extension to file your Georgia return.

at a rate of 5 percent of the tax not paid by the original
due date. Interest accrues until the tax due has been
paid in full. The combined total of late filing and late
payment penalty cannot 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 date
for making the payment. Additional penalties may
apply as follows:
• Frivolous Return Penalty - $1,000. (A frivolous
return is one that contains incorrect or
insufficient information necessary to accurately
compute the appropriate tax liability with the
intent to delay or impede Georgia tax law or is
based on a frivolous position.)

An extension to file does not extend the date for
paying the tax. Taxes must be paid by the statutory
due date to avoid late payment penalties and
interest. The amount paid should be entered on Form
500, Line 26.
Amended Returns. File Form 500X to correct
information reported on Form 500. Do not
use Form 500 to correct a previously filed
return or use Form 500X as an original return.

When is Electronic Filing Required?
Electronic filing is required for the following:
• Taxpayers that remit payments by electronic
funds transfer, whether on a mandatory or
voluntary basis, must file all associated returns
electronically.
• A return preparer who prepares an income
tax return, must electronically file the return
when the Federal counterpart of such return is
required to be filed electronically pursuant to
the Internal Revenue Code of 1986 or Internal
Revenue Service regulations.
• A return is required to be electronically filed if
the return generates, allocates, claims, utilizes,
or includes in any manner a series 100 tax
credit (see page 36).
Penalty and Interest. Tax not paid by the statutory
due date of the return is subject to interest and 0.5
percent late payment penalty per month, or fraction
thereof. Also, a monthly late filing penalty is imposed

• Negligent Underpayment Penalty - 5 percent
of the underpaid amount.
• Fraudulent Underpayment Penalty
percent of the underpaid amount.

-

50

• Failure to File Estimated Tax Penalty - 9 percent
per year for the period of underpayment. Use
Form 500 UET to calculate the penalty.
Interest that accrues beginning July 1, 2016 accrues
at an annual rate equal to the Federal Reserve
prime rate plus 3 percent. The interest rate will
be reviewed and may be adjusted in January
of each subsequent calendar year. See https://
dor.georgia.gov/annual-notice-interest-rateadjustment for the annual interest rate. For more
information on Penalties and Interest, see: https://
dor.georgia.gov/penalty-and-interest-rates.
Assessments. If your return is reviewed and it is
determined that you owe additional taxes, generally,
you will be issued a Proposed Assessment. Once a
Proposed Assessment is issued, you have 30 days
to submit a protest on the Georgia Tax Center (GTC)
website. After 30 days, the Department will issue
an Official Assessment and Demand for Payment.
You then have 30 days to file an appeal with either
the Georgia Tax Tribunal or in the appropriate
Superior Court. For more information and rights as
a taxpayer, see the Taxpayer Bill of Rights on the
Department’s website at https://dor.georgia.gov.
Supporting Documents. The Department will request
information to support the amounts listed on your
Georgia income tax return and related schedules

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2024 IT-511 Instructions Booklet

when necessary. However, in addition to withholding
statements (W-2s, 1099s, G2-RPs, etc.) where
taxes were withheld you must include the following
documentation with your Georgia return when it is
filed for the following situations:
• The amount on Form 500, Line 8 is $40,000 or
more, or less than the total income on your
W-2(s) - submit a copy of Pages 1, 2, and
Schedule 1 of your Federal return (the Federal
Schedule 1 must be included if a copy was
submitted with your Federal return).
• You itemize deductions - submit a copy of
Federal Form 1040 Schedule A.
• You claim the Georgia child and dependent
care expense credit - submit the appropriate
Federal child care credit schedule.
• You claim a credit for taxes paid to another
state(s)- submit a copy of your return filed
with the other state(s).

Insurance Payments, etc.
Documentation that is needed for an Injured Spouse
claim:
• Federal Form 8379 “Injured Spouse Allocation”
• Original or amended Federal return
• All W-2’s and W-2G’s for both spouses and
any Forms 1099 showing state income tax
withholding
Send the information to revenue.taxpayerservice@
dor.ga.gov
Innocent Spouse Relief. Individuals who were granted
innocent spouse relief by the Internal Revenue Service
may be eligible for relief from liability for Georgia tax,
interest and penalty.
Georgia law O.C.G.A. §48-7-86(g) allows relief
from a Georgia liability when:
• The liability was caused by the unreported or
incorrectly reported income of a person on a
joint return.

Address Changes. You must notify the Department
of your address change. Notification of an address
change can be made through GTC inside a logon, or
by calling 1-877-423-6711 or writing the new address
on your tax return and checking the address change
box.

• The person requesting relief has proof that he
or she did not know, and did not have reason
to know, the income was omitted or reported
incorrectly.
• Under the circumstances, it is inequitable
to hold the person responsible for tax on the
unreported or incorrectly reported income.

Name Changes. The Department currently requires a
copy of one of the following documents plus a copy
of a photo ID reflecting name change.

• The person was granted relief from a Federal
tax balance under Section 6015 of the Internal
Revenue Code.

Legal document reflecting name change:
• Superior Court order/Decree/Certificate
• Marriage Certificate/Divorce decree
• Social Security Card

Documentation that is needed for the Innocent
Spouse claim:

Valid photo ID issued reflecting name change:
• US State or US Territory issued ID card (front
and back)
• US Passport
These documents should be submitted with your tax
return.
Injured Spouse Relief. If the IRS has taken your share
of a refund to pay for a liability owed by your spouse,
you are an injured spouse. Offsets may have been
for Child Support, Student Loan, Unemployment

• IRS final determination letter-email
[email protected]

to

Individual Retirement Accounts. The provisions
concerning taxability and conversion from a
traditional IRA to a Roth IRA are the same for Georgia
and the Internal Revenue Service.
Withholding on Lump-sum Distributions. The payee
of any non-periodic payment may elect to have
withholding made on the non-periodic distributions
from a pension, annuity, or similar fund. The election

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2024 IT-511 Instructions Booklet

FILING REQUIREMENTS

shall remain in effect until revoked by the payee. See
Form G-4P for more information.
Income from Partnerships and S Corporations.
Nonresident partners must pay Georgia income tax
on their portion of the partnership’s Georgia income.
Nonresident shareholders must pay Georgia income
tax on their portion of the S Corporation's Georgia
income; resident shareholders and partners must
report their total S Corporation or partnership income
(but may be eligible for the credit for taxes paid to
other states or a subtraction when the income is
taxed at the entity level in Georgia or another state).
Federal Audits. Whenever a Federal audit or other
Federal adjustment results in a change in net income
for any year, you are required to furnish, within 180 days,
a Form 500X with supporting schedules and a copy
of Form 1040 to the Georgia Department of Revenue
reflecting all changes. Additionally, if the changes
result in a refund, the refund must be claimed within
one year from the date the changes are submitted.
If you do not submit a return reflecting all changes
and the State Revenue Commissioner receives
this information in a report from the United States
Government, the Commissioner will issue an assessment for tax due within five years from the date the
report is received from the United States Government.
A taxpayer who fails to notify the Commissioner
within 180 days forfeits any Georgia refund as
a result of an IRS audit if the normal statute of
limitations has expired. However, 90 percent of any
overpayment can be applied to a balance due for
another year that is a result of the same IRS audit.

Full-year Residents
Full-year residents are taxed on all income, except
tax-exempt income, regardless of the source or
where derived. You are required to file a Georgia
income tax return if:
• You are required to file a Federal income tax;
• You have income subject to Georgia income
tax that is not subject to Federal income tax;
• Your income exceeds the standard deduction
as indicated below:
Married filing jointly

$24,000

Single

$12,000

Married filing separately

$12,000

Head of household

$12,000

Qualifying surviving spouse

$12,000

These requirements apply as long as your legal
residence is Georgia, even if you are absent from or
live outside the state temporarily. A credit for taxes
paid to another state is allowed. See the worksheet
on page 34 for more information.

Part-year and Nonresidents
1.

Part-year residents and nonresidents who work in
Georgia or receive income from Georgia sources
are required to file Georgia Form 500 and complete Form 500 Schedule 3 to calculate Georgia taxable income. Note: Form 500 Schedule 3 should only be attached if it is applicable.

2.

Married part-year residents with income earned
in Georgia whose spouse is a nonresident can file
a separate return claiming their own allowable
exemptions, and deductions, or file a joint return.

3.

If one spouse is a resident and one is a partyear resident or nonresident, enter 3 in the residency status box and complete Form 500,
Schedule 3 to calculate Georgia taxable income.

Withholding
Withholding is required on the member’s share of
the taxable income sourced to this state, whether
distributed or not, from Partnerships, Limited Liability
Companies, and S Corporations. Withholding should
be reported on Form G2-A and entered on Form 500,
Line 25. Include a copy of Form G2-A with your return.
Withholding is also required on the sale or transfer
of real property and associated tangible personal
property by nonresidents of Georgia. Tax withheld is
reported on Form G2-RP and should be entered on
Form 500, Line 25. Include a copy of Form G2-RP with
your return.

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2024 IT-511 Instructions Booklet

Part-year Residents
1.

2.

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 return, you are required to file
a Georgia income tax return.
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
income tax return filed with that state(s) with their
Georgia return. Otherwise, the credit will not be
allowed.

Nonresidents
1.

Nonresidents who work in Georgia or receive
income from Georgia sources and are required to
file a Federal return are required to file a Georgia
income tax return.

2.

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
of performing services for an employer as an
employee where the wages for such services do
not exceed the lesser of five percent of the income
received from performing services in all places
during the taxable year or $5,000.

3.

A nonresident who receives deferred compensa-

tion or income from the exercise of stock options
that were earned in Georgia in a prior year is required to pay tax on the income, but only if the
prior year’s income exceeds the lesser of: 5 percent of the income received by the person in all
places during the current taxable year; or $5,000.
However, the income is not taxed if Federal law
prohibits the state from taxing it. Federal law prohibits state taxation of some types of retirement
income including pensions as well as income received from nonqualified deferred compensation
plans if the income is paid out over the life expectancy of the person or at least 10 years. See Regulation 560-7-4-.05 for more information.

Taxpayers Required to File Form
1040NR
Individuals who are required to file Federal Form
1040NR must file Georgia Form 500. Similar to Federal
income tax rules, most of these Georgia taxpayers
are only allowed to deduct the applicable Georgia
expenses reflected on Form 1040NR. Most taxpayers
are not allowed to take the standard deduction and
are allowed only limited itemized deductions as
shown on Form 1040NR, Schedule A.

Military Personnel Residents
Military personnel who are legal residents of Georgia
are subject to Georgia income tax on all income
regardless of the source or where earned, unless
specifically exempt by Georgia law. Military personnel
who serve outside of the continental U.S. may file
their Georgia income tax return within six months
after they come back to the continental U.S. No
penalties or interest will accrue during this period.
Members of the National Guard or Air National
Guard who are on active duty for a period of more
than 90 consecutive days are allowed a tax credit
against their individual income tax.
The credit
cannot exceed the amount expended for qualified
life insurance premiums or the taxpayer’s income tax
liability and should be claimed on Form IND-CR 203.

Nonresidents
Military personnel who are not legal residents of
Georgia are only required to file a Georgia income
tax return if the person earns income during their off
duty hours from sources in Georgia, if the person has
income from property located in Georgia, the person
receives business income from Georgia sources. If
required, nonresident military personnel should file
Georgia Form 500 and use Schedule 3 to calculate
Georgia taxable income. (See pages 26-27 for instructions on completing Schedule 3.)

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2024 IT-511 Instructions Booklet

Spouses of Military Personnel

15 of the taxable year, except if the estimated tax
requirements are first met on or after April 1 and
A spouse of a military person shall neither lose
before June 1, estimated tax must be filed by June
nor acquire their legal residence solely to be with
15; on or after June 1 but before September 1, by
the military person serving in compliance with
September 15; and on or after September 1, by
military orders but this provision only applies if the
January 15 of the following year. Individuals filing on
legal residence of the spouse is the same as the
a fiscal year basis ending after December 31 must
military person or the spouse of a military person
file on corresponding dates.
has elected to use the same residence for purposes
of taxation as the military person. Income for
services performed by the spouse of a military
person shall not be considered Georgia income if If you claim a credit for taxes paid to another
the military person is not a legal resident of Georgia state(s):

Other State’s Tax Return

but this only applies if the spouse is in Georgia solely
• You must include a copy of your return filed
to be with the military person serving in compliance
with that state along with your Georgia return.
with military orders and the legal residence of the
• No credit for taxes paid to another state will be
spouse is the same as the military person or the
allowed unless the other state’s return is
spouse of a military person has elected to use the
enclosed with the Georgia return.
same residence for purposes of taxation as the
military person. The affected taxpayer should exclude
the income on Schedule 3, Column C, Line 7 of the
Form 500. No amounts should be entered on If the parent or guardian prepared the minor child or
Schedule 3, Column A, Line 7 of Georgia Form 500.
dependent’s return, the Department recommends
that the parent or guardian check the box allowing the
preparer to discuss the return with the Department. If
this is not done, and the parent did not sign the return
Military income earned by a member of the National
on the child’s behalf as allowed by IRS Publication 929,
Guard or any reserve component of the armed serthen the parent or guardian will have to be included
vices while stationed in a combat zone or stationed
on a Power of Attorney (Form RD-1061) prepared by
in defense of the borders of the United States purthe minor in order for the Department to discuss the
suant to military orders is not subject to Georgia
return with the parent or guardian.
income tax. The exclusion from income is only with
respect to military income earned during the period
covered by such military orders. A copy of the Federal return must be enclosed with the Georgia return The surviving spouse, administrator, or executor
to claim this exclusion. The exclusion is limited to the may file a return on behalf of a taxpayer who dies
amount included in Federal Adjusted Gross Income.
during the taxable year. When filing, use the same

Filing for Dependents

Combat Zone Pay

Filing for Deceased Taxpayers

Estimated Tax
Estimated tax is required for each individual subject
to Georgia income tax who reasonably expects to
have gross income during the year which exceeds
(1) exemption for dependents, plus (2) estimated
deductions, plus (3) $1,000 of income not subject to
withholding.

filing status that was used on the Federal income
tax return. The due date for filing is the same as for
Federal purposes.

Note: To have a refund check in the name of a deceased taxpayer reissued, mail Georgia Form GA5347, a copy of the death certificate, and the information specified on Georgia Form GA-5347 along
with the check to the address on the form.

Estimated tax required from persons not regarded as
farmers or fishermen shall be filed on or before April

14

2024 IT-511 Instructions Booklet

FORM 500 INSTRUCTIONS
Lines 1 - 3:
Print or type your name(s), address (including
apartment number if applicable), and Social Security
Number(s) in the spaces provided. Do not write both
a street address and post office box in the address
field.

Line 6:
Enter your date of birth. If you are married filing jointly, also enter your spouse’s date of birth.

Lines 7a - d: Dependents
7a: Enter the total number of qualified dependents.
•

Line 4:

•

Enter the appropriate number for your residency
status.

•

1 - You lived in Georgia the entire year, regardless
of temporary living arrangements.
2 - You lived in Georgia part of the year. List the
dates you lived in Georgia and you must complete
Schedule 3 to calculate Georgia taxable income.
3 - You did not live in Georgia or if one spouse
is a resident and one is a part-year resident or
nonresident. You must complete Schedule 3 to
calculate Georgia taxable income.

dependents.
claim the dependent and the prior Federal rules
(those applicable when Federal exemptions were
available for dependents) are used to determine
who is entitled to claim the dependent.

7b: Enter the number of unborn dependents.
•

The Unborn Dependent Exemption cannot be
claimed if the child is born during the same tax
year.

•

If the child is born during the tax year, include
that dependent on Line 7a, not 7b. For more
information, see https://dor.georgia.gov/life-actguidance.

Line 5:
Enter the appropriate letter for your filing status. Use
the same status that is on your Federal return.

Do not include yourself, your spouse, and/or
dependent unborn children.

7c: Enter the total number of dependents.

A - Single

•

B - Married filing jointly;

7d: List the requested information about your
qualified dependents in the spaces provided.

C - Married filing separately;
D - Head of household or Qualifying surviving
spouse 		
Georgia recognizes same sex marriage.

Exceptions:
If one spouse is a resident and the other is a
nonresident without any Georgia-source income, your
Georgia return may be filed jointly or separately with
each spouse claiming the appropriate exemptions
and deductions.

•

Add Lines 7a and 7b.

Do not include yourself, spouse and/or
unborn dependents in this section.

Line 8:
Enter Federal adjusted gross income from Form 1040.
Do not use Federal taxable income.
If the amount on Form 500, Line 8 is greater than
$40,000 or less than the total income on your W-2s
you must submit a copy of your Federal Form 1040
pages 1, 2, and Schedule 1. The Federal Schedule 1
must be included if a copy was submitted with your
Federal return.

15

2024 IT-511 Instructions Booklet

Line 9:
You must adjust your Federal adjusted gross income
if you have income that is taxable by the Federal
Government but not taxable to Georgia or vice versa.
You must document your adjustments on Schedule
1 and enter the total amount here. There are certain
adjustments that must be added if applicable
and some adjustments that may be subtracted.
Please see pages 20-24 for more information about
additions and subtractions. Note: Part-year residents
and nonresidents must skip Lines 9-14 and follow
the Schedule 3 instructions that begin on page 26.

Line 12b: Enter adjustments for income taxes other
than Georgia and investment interest expense for
the production of income exempt from Georgia tax.
Line 12c: Subtract Line 12b from Line 12a, enter the
total.

Note: For all taxpayers (full year, part year, and
nonresident), if state & local income taxes were
limited on the Federal return to $10,000 ($5,000 if
married filing separately), the following formula
should be used to determine the disallowed other
state income taxes:

Line 10:
Enter Georgia adjusted gross income (net total of
Line 8 and Line 9).

Line 11:
Standard Deductions (Leave Line 11 blank if you use
itemize deductions on your Federal return)
Enter the standard deduction that corresponds to
your marital status. If you use the standard deduction
on your Federal return, you must use the Georgia
standard deduction on your Georgia return.
Married filing jointly

$24,000

Single

$12,000

Married filing separately

$12,000

Head of household

$12,000

Qualifying surviving spouse

$12,000

•

Other state income taxes divided by the total
taxes on Line 5d of Schedule A multiplied by the
lesser of the amount on Line 5d of Schedule A or
$10,000 ($5,000 if married filing separately).

•

For part-year and nonresidents on the Schedule
3, the same computation should be used in
arriving at the amount of itemized deductions
that would then be subject to proration using
the part-year/nonresident income ratio on Form
500 Schedule 3 Line 9. Do not include state taxes
paid by entities that pay income tax at the entity
level.

Line 13:
Subtract Line 11 or 12c from Line 10, enter the total.

Lines 14: Dependent Exemption
Multiply the number of dependents on Line 7c by
$4,000 and enter the total.

Lines 12a-c: Itemized Deduction
(Leave Lines 12a-c blank if you use
the standard deduction)

Line 15a:
Subtract Line 14 from Line 13 (or enter Schedule 3,
Line 14) to get your Georgia taxable income before
Georgia Net Operating Losses (NOLs).

Note: If you itemize deductions on your Federal return, or if you are married filing separately and your
spouse itemizes deductions, you must itemize deductions on your Georgia return. Include a copy of
Federal Schedule A with your Georgia return.

Line 15b: Georgia NOL Utilized
Net operating losses (NOLs) for tax years 2018 and
later that are applied to Georgia income cannot
exceed 80% of Georgia income before NOLs. Use the
following worksheet to compute the net operating
losses that can be used in the current year.

Line 12a: Enter the itemized deductions from your
Federal Schedule A.

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2024 IT-511 Instructions Booklet

1. NOL carry forward available for
current year from years before 2018
2. NOL carry forward available for
current year from years 2018 and
later
3. Income before GA NOL (Line 15a of
Form 500)
4. NOL from Line 1 applied to current
year
5. NOL from Line 2 applied to current
year (cannot exceed 80% of Line 3)
6. Total NOL applied - add Lines 4 and
5, also enter on Line 15b of Form 500

tax to more than one state, use the total of the other
state’s income and the worksheet on page 34 to
calculate the Other State’s Tax Credit.
Note: You must include a copy of the return filed
with the other state(s) with your Georgia return or
the credit will not be allowed.

Line 19: Georgia Resident Itemizer
Credit

Subtract Line 15b from Line 15a.

If you were a Full Year Resident or a Part-Year
resident living in Georgia at the end of the year and
you itemized on your returns you are allowed up to
$300 per taxpayer as a credit. This amount cannot be
greater than your tax liability from Line 16.

Line 16:

Line 20:

Multiply the amount on Line 15c by 5.39%. Round to
nearest dollar.

Enter the amount of credits used from the last line
of the IND-CR Summary Worksheet. The IND-CRs are
located between Schedule 3 and Schedule 4 of the
Form 500. You must include any applicable IND-CR
forms when submitting your return.

Line 15c:

Line 17:
Complete the Low Income Credit Worksheet on page
35 to determine your credit amount. On Line 17a,
enter the amount from Line 4 of the worksheet. On
Line 17b, enter the credit amount from Line 5 of the
worksheet. On Line 17c, enter the result from Line 6 of
the worksheet.
Note: You may claim the low income credit if your
Federal adjusted gross income is less than $20,000
and you are not claimed or eligible to be claimed
as a dependent on another taxpayer’s Federal or
Georgia income tax return. Part-year residents may
only claim the credit if they were residents 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 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. This credit must be claimed on or before
the end of the 12th month following the close of the
tax year. The credit cannot exceed the taxpayer’s
income tax liability.

Line 18:

Line 21:
Enter the amount of credits used from Schedule 2.
The return must be filed electronically if series 100 tax
credits are claimed or generated. If claiming credit
code 125 (QEE), enter your Social Security Number
and not the Federal Employer Identification Number
of the Student Scholarship Organization. See page 9
and 36 for more information regarding credits.

Line 22:
Add Lines 17-21 to get the amount for total credits
used. The amount cannot exceed Line 16.

Line 23:
Subtract Line 22 from Line 16. If zero or less, enter zero.

Line 24:
Only enter Georgia income tax withheld from W-2s
and 1099s. Include a copy of these statements with
your return or this amount will not be allowed.

Enter the other state(s) tax credit used. If you paid

17

2024 IT-511 Instructions Booklet

Line 25:

Line 30:

Enter Georgia income tax withheld on G2-A, G2-FL, G2LP, and/or G2-RP. Include a copy of these statements
with your return or this amount will not be allowed.

If Line 28 is more than Line 23, subtract Line 23 from
Line 28 to calculate your overpayment.

Note: Please complete the Income Statement Details
Section. Only report income on which Georgia tax was
withheld. Enter income form W-2s, 1099s, and G2-As
on Line 4 GA Wages/Income. For other statements,
complete Line 4 using the income reported from
Form G2-RP Line 12 or Line 13; Form G2-LP Line 11, or for
Form G2-FL enter zero.
Claim of right under IRC § 1341. In most cases, if the
deduction option is used, a claim of right deduction
is included in Federal Adjusted Gross Income or
itemized deductions, no adjustment is necessary on
the Georgia return since that flows to the Georgia
return.
However, if the credit option is used, the calculated
credit may be included on the “Georgia Income Tax
Withheld” line of Form 500 or 500X, with an attached
statement showing the calculation.
Note: If the credit option is used, the taxpayer does
not get a credit for the entire amount repaid, only the
reduced tax from the prior year computed as if they
did not receive the income in the prior year.

Line 26:
Enter estimated tax payments, including amounts
credited from a previous return, and any payments
made electronically or with Form IT-560.

Line 27:
Enter Schedule 2B Refundable Tax Credits. The return
must be filed electronically to claim these credits.

Line 28:
Add Lines 24 through 27 and enter the total amount.

Line 29:

Line 31:
Enter the amount you want credited to next year's
estimated tax.

Lines 32 - 41:
Enter the amount you want to donate to the charities
listed on the form. Amounts must be rounded to the
nearest dollar and cannot be less than $1.

Line 42:
Enter the estimated tax penalty from Form 500 UET
and include form. If you were eligible for an estimated
tax penalty exception on Form 500 UET, please check
the “500 UET Exception Attached” box, include the
revised penalty on Line 42 of the Form 500, and
include the 500 UET with the return. If the revised
penalty is zero, enter zero.

Line 43:
Enter the amount of late payment and/or late filing
penalty.

Line 44:
Enter the amount of interest.

Line 45:
Add Lines 29 and 32 through 44 and enter the total
amount due. Mail your return, 525-TV payment
voucher, and payment to the address on the Form
500.

Line 46:
Subtract the sum of Lines 31 through 44 from Line 30
and enter the amount to be refunded to you. Enter
this total as your refund amount

If Line 23 is more than Line 28, subtract Line 28 from
Line 23 to calculate the balance due.

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2024 IT-511 Instructions Booklet

Direct Deposit Option

Example

Note: If you are a first-time Georgia filer or if you
have not filed Georgia taxes in five or more years,
you will receive your refund via paper check. This
applies both to electronic and paper return filers.

On the sample check below, the routing number is
807100013. John Doe would use that routing number
unless their financial institution instructed them to
use a different routing number for direct deposits.
The account number is 978653421. Do not include
the check number. On the sample check below, the
check number is 5678.

Line 46a: Complete the direct deposit information
NOTE: To prevent fraud, the Department will only refund electronically made payments to the account
from which they were paid. E.g., if you made estimated payments through GTC, they will not be refunded
to a different account.
Check the appropriate box (Checking or Savings) for
the type of account. Do not check more than one box.
You must check the correct box to ensure your direct
deposit is accepted.

Direct Deposit Rejects

Enter your nine digit routing number. The first two digits must be 01 through 12 or 21 through 32. Ask your
financial institution for the correct routing number to
enter on Line 46a if:

If any of the following apply, your direct deposit
request may be rejected and a check will be mailed:

• The routing number on a deposit slip is different
from the routing number on your checks.

• An invalid checking, savings, or routing number
was entered.

• Any numbers or letters are crossed out or
whited out.

• The deposit is to a savings account that does
not allow you to write checks, or
• Your checks state they are payable through a
financial institution different from the one at
which you have your checking account.
Enter your account number from left to right and
leave unused boxes blank. Include hyphens, but omit
spaces and special symbols. The account number
can be up to 17 characters (both numbers and letters).

• Your financial institution may not allow a
joint refund to be deposited into an individual
account. The State of Georgia is not responsible
if a financial institution rejects a direct deposit.

Signature Section
Please sign and date your return. If filing a joint return,
you and your spouse must sign and date the return.
The paid preparer must sign the return. If the taxpayer
and/or spouse is deceased, check the box under the
taxpayer's signature and provide the date of death.

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2024 IT-511 Instructions Booklet

Schedule 1 Instructions

4. Depreciation because of differences in Georgia
and Federal law during tax years 1981 through
1986.

Lines 1 - 6:
Enter your additions to income (see Additions section
for detailed information)

Lines 7 - 13:
Enter your subtractions from income (see Subtractions section for detailed information).
Note: A taxpayer with multiple additions (Schedule 1,
Line 5) and subtractions (Schedule 1, Line 12) should
include a separate worksheet listing all adjustments
and write the total for those lines respectively.

Line 14:
Enter your total net adjustments here and on Line 9 of
page 2 of Form 500.
Note: Please complete and include your Retirement
Income Exclusion calculation (Page 2 of Schedule
1), if you entered information on Schedule 1, Lines 7a,
7d, 7c, and/or 7f. Also, please complete and include
the Military Retirement Income Exclusion calculation
(Page 3 of Schedule 1) if you entered information on
Schedule 1, Lines 7b and/or 7e.

Additions
The following
applicable:
1.

adjustments

must

be

added

if

Interest received from non-Georgia municipal
bonds and dividends received from mutual funds
that derived income from non-Georgia municipal
bonds. These may only be reduced by direct and
indirect interest expenses which are attributable
to the income and which have not already been
deducted in arriving at Federal adjusted gross
income or itemized deductions.

2. Loss carryovers from years when you were not
subject to Georgia income tax.
3. Lump sum distributions from employee benefit
plans reported on IRS Form 4972.

5. Adjustments due to Federal tax changes (see dor.
georgia.gov/rules-policies/income-tax/incometax-federal-tax-changes).
6. Net operating loss carryover deducted on Federal
return.
7. Payments for more than $600 in a taxable year
made to employees who are not authorized
employees and who are not excepted by Code
Section 48-7-21.1. An authorized employee is
someone legally allowed to work in the United
States.
8. Taxable portion of withdrawals on the
Path2College 529 Plan (see Regulation 560-7-4.04).
9. For the
the
deduction relating to the credit. See Regulation
560-7-8-.47.
10. For the Land Conservation credit, the deduction
relating to the credit. See Regulation 560-7-8-.50
for more information.
11. For the
Expense tax credit, the deduction relating to

the credit. See Regulation 560-7-8-.57 for more
information.

12. For the
,
the deduction relating to the credit. See Regulation
560-7-8-.60 for more information.
13. For the
,
the deduction relating to the credit. See regulation
560-7-8-.68 for more information.
14. For the
credit, the deduction relating to the credit. See
regulation 560-7-8-.69 for more information.
If the contribution relating to the above credits
is treated as a deduction of state taxes, then the
following formula should be used to determine the
disallowed state income taxes: Contribution treated
as state income taxes divided by the total taxes on

20

2024 IT-511 Instructions Booklet

Line 5d of Schedule A multiplied by the lesser of the
amount on Line 5d of Schedule A or $10,000 ($5,000 if
Married Filing Separately).
When other state income taxes and when the
contribution relating to the above credits is treated
as a deduction of state taxes, the Federally taxable
state income tax refund that is later received may
be eligible to be reduced. The reduction equals the
Federally taxable refund times the proportion that
was used to figure out how much of the deduction
had to be reduced in the year of the deduction
(contribution treated as state income taxes divided
by the total taxes on Line 5d of Schedule A).
If a taxpayer receives a state refund and is not
required to include the refund in Federal AGI since
they were subject to Federal Alternative Minimum
Tax, they are not required to include the refund for
Georgia purposes. Surplus refunds are not taxable
for Georgia individual income tax purposes but may
be Federally taxable.
Georgia does not allow the 20% qualified business
income deduction. (I.R.C. Section 199A). However,
since Georgia starts with Federal AGI, no adjustment
is necessary on the Georgia return.
For owners of a pass-through entity or entities that
have elected to pay tax at the entity level, see 5607-3-.03(9)(a). Note: Enter your allocable share of
loss that was apportioned and allocated at the entity
level on Schedule 1, Line 5. Use description PTEADD.

Subtractions
The following adjustments may be SUBTRACTED:
1. Retirement income. The maximum retirement income exclusion is $35,000 for taxpayers who are:
A. 62 - 64 years of age, or
B. less than 62 and permanently disabled to such
an extent that they are unable to perform any
type of gainful employment
The maximum retirement income exclusion is $65,000
for taxpayers who are 65 years of age or older.
The exclusion is available for the taxpayer and their
spouse; however, each must qualify on a separate
basis. If both spouses qualify, each spouse may claim

the amounts above. Income from property that is
jointly owned should be allocated to each taxpayer at
50% of the total value. Up to $5,000 of the maximum
allowable exclusion may be earned income. See
the instructions on page 24 and complete Form 500,
Schedule 1, Page 2.
Part-year and nonresident filers are required to
prorate the amount of retirement exclusion. For
more information on how to calculate the prorated
exclusion amount, see the instructions on page 24.
2. Military Retirement Income. Up to $17,500 of military
retirement income can be excluded for taxpayers
under 62 years of age. An additional $17,500 can be
excluded for such taxpayers with more than $17,500
of earned income in Georgia.
The exclusion is available for the taxpayer and their
spouse; however, each must qualify on a separate
basis. If both spouses qualify, each spouse may claim
the amounts above.
Part-year residents and nonresidents are allowed
to claim the military retirement income exclusion of
$17,500 against the total military retirement income
they received, but these taxpayers can only claim
the additional military retirement exclusion of $17,500
after meeting the earned income threshold with
Georgia-source earned income.
3. Depreciation because of differences in Georgia
and Federal law during tax years 1981 through 1986.
4. Interest and dividends on U.S. Government bonds
and other U.S. obligations. These must be reduced
by direct and indirect interest expenses which are
attributable to the income.
Note: Interest received from the Federal National
Mortgage
Association,
Government
National
Mortgage Association, and Federal Home Loan
Mortgage Association, and/or from a repurchase
agreement is taxable and should not be subtracted.
5. Social Security or Railroad Retirement (Tier 1 and
Tier 2) paid by the Railroad Retirement Board included
in Federal adjusted gross income.
6. Salaries and wages reduced from Federal taxable
income because of the Federal Jobs Tax Credit.

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2024 IT-511 Instructions Booklet

7. Individual retirement account, Keogh, and SEP
plan withdrawals where tax has been paid to Georgia
because of the difference between Georgia and
Federal law for tax years 1981 through 1986.
8. Dependent’s unearned income included in parents’
Federal adjusted gross income.
9. Income tax refunds from states other than Georgia
included in Federal adjusted gross income. Do not
subtract Georgia income tax refunds.
10. Income from any fund, program, or system which
is specifically exempted by Federal law or treaty.
11. Adjustment to Federal adjusted gross income for
Georgia residents:
•

Shareholders with Subchapter S corporation
income where the Subchapter S corporation
election is not recognized by Georgia or another
state; or

•

Partners in a partnership or members in an LLC
where such entities’ income has been taxed at
the entity level by another state.

This adjustment is only allowed for the portion of
income on which the tax was actually paid by the
corporation or partnership to another state(s).
The subtraction amount is calculated as follows:
1.

2.

Determine the Georgia taxable net income
received from the entity. This should include
any income, gains, losses, and deductions from
the entity which are separately reported and
included on the taxpayer’s return including
any guaranteed payments received from a
partnership. This does not include wages paid to
the partner, shareholder, or member. However,
if such wages are taxed by another state, the
partner, shareholder, or member may be eligible
for the other state(s) tax credit.
Multiply the above income by the entity’s
apportionment ratio in such other state.

A Georgia individual resident may take a subtraction
for the entity’s income taxed in another state which
imposes on the entity a tax on or measured by income.
Income subject to the Texas Margin Tax is eligible for

this subtraction. Please see Code Section 48-7-27(d)
and Regulation 560-7-4-.01 for more information.
In cases where the Subchapter S election is
recognized by another state(s), the income should
not be subtracted. Credit for taxes paid to other
states may apply.
12. Adjustment for teachers retired from the Teacher’s
Retirement System of Georgia for contributions paid
between July 1, 1987, and December 31, 1989, that were
reported to and taxed by Georgia.
13. The amount claimed by employers in food and
beverage establishments who took a credit instead
of a deduction on the Federal return for FICA tax paid
on employee cash tips.
14. An adjustment of 10% of qualified payments to
classified subcontractors or $100,000, whichever is
less, per taxable year by individuals, corporations,
or partnerships that are party to state contracts.
For more information, call the Department of
Administrative Services at 404-657-6000 or visit their
website:
https://doas.ga.gov/state-purchasing/
information-for-suppliers-and-ga-businesses
15. Deductible portion of contributions to the
Path2College 529 Plan. The deduction is limited on a
return to the amount contributed but cannot exceed
$4,000 per beneficiary. If a married filing joint return
is filed, then the amount cannot exceed $8,000 per
beneficiary.
16. Adjustments due to Federal tax changes (see
https://dor.georgia.gov/taxes/tax-rules-andpolicies/income-tax-federal-tax-changes).
17. Combat Zone Pay Exclusion. See page 14 for more
information.
18. Organ Donation Expense Deduction up to $25,000
of unreimbursed travel expenses, lodging expenses,
and lost wages incurred as a direct result of a
taxpayer’s donation of all or part of a kidney, liver,
pancreas, intestine, lung, or bone marrow during the
taxable year.
19. An amount equal to 100 percent of the premium
paid by the taxpayer during the taxable year for
high deductible health plans as defined by Section

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2024 IT-511 Instructions Booklet

223 of the Internal Revenue Code. The amount may
only be deducted to the extent the deduction has
not been included in Federal adjusted income and
the expenses have not been provided from a health
reimbursement arrangement and have not been
included in itemized deductions. In the event the
taxpayer claims the expenses as itemized deductions,
the taxpayer should multiply the expense by the ratio
of total allowed itemized deductions after the federal
limitation to the total allowed itemized deductions
before the federal limitation to determine the
amount that is not allowed to be deducted
pursuant to this paragraph.
For example, the
taxpayer has $1,000 in high deductible health
insurance premiums. They also have $7,000 of
other medical expenses which means they have
total medical expenses of $8,000. After the
limitation, the taxpayer is only allowed to
deduct $2,000 of medical expenses.
The $1,000
deduction must be reduced by $250 ($2,000/$8,000
x $1,000), and the taxpayer is allowed to deduct $750.
20. Federally taxable interest received on Georgia
municipal bonds designated as “Build America
Bonds” under Section 54AA of the Internal Revenue
Code of 1986. “Recovery Zone Economic Development
Bonds” under Section 1400U-2 of the Internal Revenue
Code or any other bond treated as a ‘Qualified Bond”
under Section 6431(f) of the Internal Revenue Code
are considered “Build America Bonds” for this purpose.
21. Federally taxable interest received on Georgia
municipal bonds issued by the State of Georgia and
certain authorities or agencies of the State of Georgia
for which there is a special exemption under Georgia
law from Georgia tax on such interest.
22. Interest eliminated from Federal itemized
deductions due to the Federal Form 8396 credit.
23. An amount equal to 100 percent of the payments
made to and received by a disabled first responder
pursuant to O.C.G.A. § 45-9-85 (Payment of
indemnification for death or disability), provided that
and to the