Georgia State Income Tax Instructions

You may have to file Georgia tax even if you are exempt from filing federal income taxes, according to the Georgia tax instructions. File a Georgia income tax return each year before April 15 and pay any tax due to avoid penalties. Georgia income tax laws are slightly different from federal laws, so make necessary adjustments to your income on your Georgia tax return before calculating your tax.

Things You'll Need

• Form 500

Instructions

1. File state tax in Georgia if you make more than the minimum income for your filing status. As of 2010, you must file a Georgia return if you make more than $5,000 as a single person or head of household, $8,400 as a married couple filing jointly or $4,200 as a married person filing separately. The income limits are higher if you are blind or over the age of 65. In some cases, you must file a Georgia return even if you did not have to file a federal return.

2. Indicate whether you are a full-time or part-time resident of Georgia on Line 4 of Form 500. Write "1" on this line if you are a full-time resident and write "2" and the dates you lived in Georgia if you are a part-time resident. If you do not live in Georgia but must file a tax due to business income in Georgia, write "3".

3. Write the first letter of your filing status on line 5 and claim exemptions for you and your spouse on line 6. List dependents on line 7 and attach a schedule if you have more than three dependents.

4. Report your federal taxable income and make adjustments as needed on lines 8 and 9. Georgia requires you to add to your income if you take certain deductions that are allowable on the federal level but not on the state level. Subtract types of income that are not taxable on the state level, such as the first $35,000 of retirement income.

5. Take your standard deduction or itemize deductions. If you take a standard deduction on your federal taxes, you cannot itemize on your Georgia taxes.

6. Calculate your taxable income amount on line 14, and calculate your refund or tax owed on lines 16 through 25.

7. Complete Form 525TV, the payment voucher, if you owe Georgia income tax.

8. Mail your tax return and any attachments to the Georgia Department of Revenue. Include payment for your taxes with your tax forms.

References

• Georgia Department of Revenue: 2009 Individual Income Tax Forms and Instructions