Georgia Individual Income Tax Booklet

Individual Income Tax Booklet
2025 IT-511 Individual Income Tax Instructions
2025

Georgia
Individual Income Tax
Forms and Instructions

Form 500

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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2025 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.
David J. Burge
Revenue Commissioner

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2025 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............................................................13
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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2025 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
Identification Number (ITIN), or a refund has been issued
Submit an Installment Agreement Request (Payment Plan)
Request an Offer in Compromise (OIC)
Submit a Power of Attorney (POA)
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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2025 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 https://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 conforms to the Internal Revenue Code, as amended, provided for in federal law enacted on or
before January 1, 2025. Georgia has not adopted the federal tax law changes in the federal One Big Beautiful
Bill Act because the Act was signed on July 4, 2025. For more details on Georgia’s conformity to federal tax
laws, please see https://dor.georgia.gov/taxes/tax-rules-and-policies/income-tax-federal-tax-changes.

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2025 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 and
500ES, as well as for liabilities presented to taxpayers
via Georgia Department of Revenue assessment
notices. Payments can be made on GTC. Electronic
check payments can be made outside a GTC logon;
all other payments require a GTC account.

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.

There is a convenience fee added to credit cards
and PayPal for this service that is paid directly to the
payment processing company (This does not apply
to electronic checks).

Payment Agreement
Request
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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2025 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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2025 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 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
√ Do include your W-2(s), 1099(s), G2-RP(s) and other supporting income statements
√ Do include a copy of your federal return and all applicable schedules if your Federal Adjusted Gross
Income (AGI) is higher than $40,000 or if your gross income is less than your W-2s
√ 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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2025 IT-511 Instructions Booklet

What's New

allowed to the extent the payments were included in
Federal adjusted gross income.
Georgia Tax Court and Pending Tax Tribunal Cases
Starting July 1, 2026, the Georgia Tax Court will officially
succeed the Tax Tribunal and begin accepting tax
appeal petitions. Also, any cases pending before
the Tax Tribunal as of June 30, 2026, are transferred
to the Georgia Tax Court. Any petitioner with a case
pending before the Tax Tribunal has until December
31, 2025, to submit a written demand to not transfer
their case to the Georgia Tax Court. On June 30, 2026,
any unresolved cases that were requested not to be
transferred to the Georgia Tax Court are dismissed.

2025 Income Tax Changes: Effective January 1, 2025,
the income tax rate is 5.19%. Form 500EZ has been
discontinued and is no longer accepted for tax years
beginning on or after January 1, 2025. Taxpayers
should use Georgia Form 500 for all filings from the
2025 tax year forward.
45-day Period to File an Appeal or Protest Beginning
July 1, 2025, taxpayers will have 45 days to take action
based on the following notices:
•	 From the date of a notice of proposed
assessment, they have 45 days to file a protest.

Subtraction for Federal Crop Insurance Proceeds
Received for Hurricane Helene: For taxable years
beginning on or after January 1, 2025, and ending
on or before December 31, 2025, taxpayers can
subtract from Georgia taxable income federal crop
insurance proceeds received for the destruction or
damage to crops due to Hurricane Helene during the
2024 calendar year. The subtraction is only allowed
to the extent the proceeds were included in Federal
adjusted gross income.

•	 Following a notice of refund denial or notice
of partial payment, they also have 45 days to
submit a protest.
•	 Upon issuance of the Official Assessment and
Demand for Payment Notice, taxpayers have
45 days to file a petition with the Tax Tribunal
or the Georgia Tax Court.
Update to Final Determination Date for Reporting
Federal Changes: Taxpayers must report any federal
changes or corrections resulting from a federal audit
within 180 days of the final determination date. When
those changes result from an amended federal
return, a federal refund claim, an administrative
adjustment request, or a similar report filed under
Section 6225(c) of the Internal Revenue Code, the
final determination date is the date the amended
return, claim, adjustment request, or related report is
filed.

Tax Credit Changes
Georgia Eligible 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.
Child and Dependent Care Expense Credit (Credit
Code 202): The amount of the credit has been
increased to 50 percent of the federal child and
dependent care expense credit.

Subtraction for Hurricane Helene Disaster Relief
Payments: For taxable years beginning on or after
January 1, 2025, and ending on or before December
31, 2029, taxpayers can subtract from Georgia
taxable income payments received from a Federal or
Georgia disaster relief or assistance grant program
for agricultural losses suffered due to Hurricane
Helene during the 2024 calendar year.
The programs must be administered by Georgia or
its instrumentalities or the United States Department
of Agriculture and established specifically to address
agricultural losses suffered due to Hurricane Helene
during the 2024 calendar year. The subtraction is only

Credit Carryforward Years Reduced for Several
Credits: The number of carryforward years for several
2025 income tax credits have been reduced. In
addition, installment periods for certain credits have
been reduced. For more information on income tax
credits and their carryforward periods, please see
https://dor.georgia.gov/tax-credits.

9

New Tax Credit: Timber Tax Credit (2025) (Credit
Code 155): This is a refundable income tax credit for
taxpayers that suffered damage due to Hurricane
Helene during 2024. Taxpayers must request

2025 IT-511 Instructions Booklet

preapproval electronically from the Department
through the Georgia Tax Center by December 31, 2025.
The aggregate amount of tax credits allowed is $200
million. The credit can be sold to a Georgia taxpayer,
but the credit is not refundable for the purchaser of
the credit. The credit must be claimed on or before
December 31, 2030. For more information, refer to
O.C.G.A. §48-7-40.37.
Converted Vehicle Tax Credit (Credit Code 156): This
is a credit for the conversion of a conventionally fueled
vehicle to a converted vehicle that is registered in
Georgia. A converted vehicle is a motor vehicle that
is retrofitted to be fueled solely by an alternative fuel
and meets the emission standards for low-emission
vehicles when operating on such alternative fuel or
the emission standards for zero emission vehicles as
defined under the rules of regulations of the Board
of Natural Resources. The amount of the credit is
the lesser of 10 percent of the cost of conversion or
$2,500.00. A certification issued by the Environmental
Protection Division of the Department of Natural
Resources must be provided with the return to claim
the credit. Any credit claimed but not used may
be carried forward for three years from the year of
conversion. For more information, refer to O.C.G.A.
§48-7-40.16
Qualified Rural Hospital Organization Expense
Tax Credit (Credit Code 136): The credit has been
extended through December 31, 2029. For the first
half of each calendar year, the individual credit limit
is now set at $25,000 for members of limited liability
companies, Subchapter “S” corporation shareholders,
and partners in partnerships. Additionally, the annual
aggregate cap has been raised to $100 million.
Taxpayers who receive preapproval on or before
September 30 must make their contributions within
180 days of preapproval, but not later than October 31.
Those preapproved after September 30 must make
their contributions by December 31. If a taxpayer
submits a credit preapproval request for an amount
that exceeds the yearly contribution cap for their
chosen rural hospital organization, the request will
not be denied. Instead, the requested amount will be
attributed to the chosen rural hospital organization
up to its yearly contribution cap, and the remaining
amount will be attributed to the next available rural
hospital organization with the highest financial need

that has not yet reached its yearly contribution cap.
For more information, refer to O.C.G.A. §48-7-29.20
and Regulation 560-7-8-.57.

General Information
When to File. Calendar year taxpayers are required
to file on or before April 15, 2026. 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.
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).

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2025 IT-511 Instructions Booklet

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
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:

Supporting Documents. The Department will request
information to support the amounts listed on your
Georgia income tax return and related schedules
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).

•	 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.)

•	 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.

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

-

•	 You claim a credit for taxes paid to another
state(s)- submit a copy of your return filed
with the other state(s).

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 45 days
to submit a protest on the Georgia Tax Center (GTC)
website. After 45 days, the Department will issue
an Official Assessment and Demand for Payment.
You then have 45 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.

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.
Name Changes. The Department currently requires a
copy of one of the following documents plus a copy
of a photo ID reflecting name change.
Legal document reflecting name change:
•	 Superior Court Order/Decree/Certificate
•	 Marriage Certificate/Divorce Decree
•	 Social Security Card
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.

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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
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.
•	 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.
•	 The person was granted relief from a Federal
tax balance under Section 6015 of the Internal
Revenue Code.
Documentation that is needed for the Innocent
Spouse claim:
•	 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 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.
For more information see https://dor.georgia.gov/
individual-income-tax-audits.
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,

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2025 IT-511 Instructions Booklet

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.

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.

Part-year Residents
1.	

FILING REQUIREMENTS
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;

2.	 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.	

•	 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.

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.

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 compensation 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.

13

2025 IT-511 Instructions Booklet

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.

Military 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 26-28 for instructions on completing Schedule 3.)

Spouses of Military Personnel
A spouse of a military person shall neither lose nor
acquire their legal residence solely to be with the
military person serving in compliance with military

orders but this provision only applies if the legal residence of the spouse is the same as the military person or the spouse of a military person 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 the military person is not
a legal resident of Georgia but this only applies if the
spouse is in Georgia solely to be with the military person serving in compliance with military orders and
the legal residence of the spouse is the same as the
military person or the spouse of a military person has
elected to use the 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 Schedule 3, Column A, Line 7 of Georgia Form 500.

Combat Zone Pay
Military income earned by a member of the National Guard or any reserve component of the armed
services while stationed in a combat zone or stationed in defense of the borders of the United States
pursuant to military orders is not subject to Georgia
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
to claim this exclusion. The exclusion is limited to the
amount included in Federal Adjusted Gross Income.

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.
Estimated tax required from persons not regarded as
farmers or fishermen shall be filed on or before April 15
of the taxable year, except if the estimated tax requirements are first met on or after April 1 and before June
1, estimated tax must be filed by June 15; on or after
June 1 but before September 1, by September 15; and
on or after September 1, by January 15 of the following
year. Individuals filing on a fiscal year basis ending

14

2025 IT-511 Instructions Booklet

after December 31 must file on corresponding dates.

Other State’s Tax Return
If you claim the credit for taxes paid to another
state(s):
•

You must include a copy of your return filed with
that state along with your Georgia return.

•

No credit for taxes paid to another state will be
allowed unless the other state’s return is enclosed
with the Georgia return.

a street address and post office box in the address
field.

Line 4:
Enter the appropriate number for your residency
status.
1.

FULL YEAR RESIDENT-You lived in Georgia the entire year, regardless of temporary living arangements.

2.

PART-YEAR RESIDENT- You lived in Georgia part of
the year. Or if one spouse is a resident and one is
a part-year or nonresident. List the dates you lived
in Georgia, and you must complete Schedule 3 to
calculate Georgia taxable income.

3.

NONRESIDENT - You did not live in Georgia or,
if filing Married Filing Jointly and neither lived
in Georgia. You must complete Schedule 3 to
calculate Georgia taxable income.

Filing for Dependents
If the parent or guardian prepared the minor child’s
or 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
on the child’s behalf as allowed by IRS Publication 929,
then the parent or guardian will have to be included
on a Power of Attorney (Form RD-1061) prepared by
the minor in order for the Department to discuss the
return with the parent or guardian.

Filing for Deceased Taxpayers
The surviving spouse, administrator, or executor
may file a return on behalf of a taxpayer who dies
during the taxable year. When filing, use the same
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.

Married Filing Jointly
Taxpayers who are married filing jointly with mixed
Georgia residencies are allowed to file separate
returns claiming their own allowable exemptions,  and
deductions, or file a joint return.  If filing a joint return:
Enter 2: If  one  spouse  is  a  resident  and  the  other is a part-year resident or nonresident,
Enter 2:  If both spouses are part-year residents,
Enter 3: If both spouses are nonresidents

Line 5:
Enter the appropriate letter for your filing status. Use
the same status that is on your Federal return.
A - Single
B - Married filing jointly;

FORM 500 INSTRUCTIONS

C - Married filing separately;
D - Head of household or Qualifying surviving

Lines 1 - 3:
Print or type your name(s), address (including
apartment number if applicable), Social Security
Number(s), Date of Birth and check the checkbox if
deceased in the spaces provided. Do not write both

spouse 		
Georgia recognizes same sex marriage.

15

2025 IT-511 Instructions Booklet

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.

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 (primary pages) and Schedule 1. The Federal
Schedule 1 must be included if a copy was submitted
with your Federal return.

Line 9:

Line 6:

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 20-25 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.

Reserved

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

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

•	

Georgia follows the Federal rules for qualified
dependents.

•	

If married filing separately, only one spouse may
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.

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

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 11:
Standard Deductions (Leave Line 11 blank if you
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.

7c: Enter the total number of dependents.
•	

Add Lines 7a and 7b.

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

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

Married filing jointly

$24,000

Single

$12,000

Married filing separately

$12,000

Head of household

$12,000

Qualifying surviving spouse

$12,000

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

Line 8:
Enter Federal adjusted gross income from Form 1040.
Do not use Federal taxable income.

16

Note: If you itemize deductions on your Federal return, or if you are married filing separately and your

2025 IT-511 Instructions Booklet

spouse itemizes deductions, you must itemize deductions on your Georgia return. Include a copy of
Federal Schedule A with your Georgia return.
Line 12a: Enter the itemized deductions from your
Federal Schedule A.

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.
1. NOL carry forward available for
current year from years before 2018	

Line 12b: Enter adjustments for income taxes other
than Georgia and investment interest expense for the
production of income exempt from Georgia tax.

2.	 NOL carry forward available for
current year from years 2018 and
later	

Line 12c: Subtract Line 12b from Line 12a, and 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:
•	

•	

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, and enter the
total.

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

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).

Line 15b: Georgia NOL Utilized

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

Line 15c:
Subtract Line 15b from Line 15a.

Line 16:
Multiply the amount on Line 15c by 5.19%. Round to
nearest dollar.

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

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2025 IT-511 Instructions Booklet

tax year. The credit cannot exceed the taxpayer’s
income tax liability.

Line 18:
Enter the other state(s) tax credit used. If you paid
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 Eligible Itemizer
Tax Credit
A full-year or part-year resident who itemized and
lived in Georgia 183 days or longer, or who is living in
Georgia on the last day of the year may qualify for a
tax credit of up to $300 per taxpayer. The credit must
be claimed on Form 500, Line 19, cannot exceed the
tax liability from Line 16, and cannot exceed your total
tax liability.

Line 20:
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 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 pages
9, 21 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.

Line 25:
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.
Note: Please complete the Income Statement Details
Section. Only report income on which Georgia tax was
withheld. Enter income from 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. Enter
zero for Form G2-FL.
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.

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2025 IT-511 Instructions Booklet

Line 29:

Direct Deposit Option

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

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.

Line 30:
If Line 28 is more than Line 23, subtract Line 23 from
Line 28 to calculate your overpayment.

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 the 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 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.
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:
•	 The routing number on a deposit slip is different
from the routing number on your checks.
•	 The deposit is to a savings account that does
not allow you to write checks, or

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.

•	 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).

Example
On the sample check, 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 on the next page, the
check number is 5678.

19

2025 IT-511 Instructions Booklet

Line 14:
Enter your total net adjustments here and on Line 9 of
page 2 of Form 500.

Direct Deposit Rejects
If any of the following apply, your direct deposit
request may be rejected and a check will be mailed:
• Any numbers or letters are crossed out or
whited out.
• An invalid checking, savings, or routing number
was entered.
• 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.

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.

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, provide the
date of death in the signature section and check the
deceased checkbox on Page 1, Line 1.

Schedule 1 Instructions
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.

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

20

2025 IT-511 Instructions Booklet

8. Taxable portion of withdrawals on the
Path2College 529 Plan (see Regulation 560-7-4.04).
9. For the Qualified Education Expense credit, 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 Qualified Rural Hospital Organization
Expense tax credit, the deduction relating to
the credit. See Regulation 560-7-8-.57 for more
information.

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
Regulation 560-7-3-.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.

12. For the Qualified Education Donation tax credit,
the deduction relating to the credit. See Regulation
560-7-8-.60 for more information.

Subtractions

13. For the Qualified Foster Child Donation tax credit,
the deduction relating to the credit. See regulation
560-7-8-.68 for more information.

1. Retirement income. The maximum retirement income exclusion is $35,000 for taxpayers who are:

14. For the Qualified Law Enforcement Donation tax
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
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

The following adjustments may be SUBTRACTED:

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.

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2025 IT-511 Instructions Booklet

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.

•

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

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.

•

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

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

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.

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.

2.

Multiply the above income by the entity’s
apportionment ratio in such other state.

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.
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:

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.

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2025 IT-511 Instructions Booklet

14. An adjustment of 10% of qualified payments to
classified subcontractors or $100,000, whicheve