- Salaries and wages reduced from federal taxable income because of the Federal Jobs Tax Credit
- Individual retirement account, Keogh, SEP and SUB-S plan withdrawals where tax has been paid to Georgia because of the difference between Georgia and federal law for tax years 1981 through 1986
- Depreciation because of differences in Georgia and federal law during tax years 1981 through 1986
- Dependent's unearned income included in parents' federal adjusted gross income
- Income tax refunds from states other than Georgia included in federal adjusted gross income. Do not subtract Georgia income tax refunds.
- Income from any fund, program or system which is exempted by federal law or treaty
- Adjustment to federal adjusted gross income for Georgia resident shareholders for Subchapter S income where the Sub S election is not recognized by Georgia or another state in order to avoid double taxation. This adjustment is allowed only if tax was actually paid by the corporation to another state(s). In cases where the Sub S election is recognized by another state(s) the income should not be subtracted. Credit for taxes paid to other states may apply.
- 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
- 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
- An adjustment of 10% of qualified payments to minority 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 at http://doas.ga.gov/Suppliers/Pages/supplierMBE.aspx
- Adjustments due to federal tax changes
- Combat Pay Exclusion, which is military income earned by a member of the national guard or any reserve component of the armed services while stationed in a combat zone is not subject to Georgia income tax. The exclusion from income is only with respect to military income earned in the combat zone during the period covered by the soldier's military orders.
- Up to $10,000 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
- Adjustments to federal adjusted gross income for Georgia residents partners in a partnership or member(s) in a LLC where such entities income has been taxed at the entity level by another state. Adjustment is only allowed for the portion of income on which the tax was actually paid.
- 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.
- 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.
Other Georgia subtractions include the following: