Georgia State Tax Help

How will contributions to the Georgia National Guard Foundation be used?

Contributions provide emergency relief assistance to soldiers and airmen of the Georgia National Guard and other qualified members of the Georgia Department of Defense. For more information, contact the foundation at 678-569-5704 or visit www.georgiaguardfamily.org.

How will contributions to the Dog and Cat Sterilization Fund be used?

This fund provides financial support for the sterilization of dogs and cats, as well as education to the public about the benefits of animal sterilization. For more information, visit www.agr.georgia.gov or call 404-656-3667.

What are some examples of other additions to income?

Enter on this screen any other income or losses that are not taxable or deductible at the federal level, but ARE taxable or deductible at the state level.

Other Georgia additions include the following:

  • Loss carryovers from years when you were not subject to Georgia income tax
  • Depreciation because of differences in Georgia and federal law during tax years 1981 through 1986
  • Adjustments due to federal tax changes
  • Payments for more than $600 in a taxable year made to employees which are not authorized employees and which are not accepted by Code Section 48-7-21.1
  • Portion of charitable contributions for which a qualified education expense credit was claimed
  • Taxable portion of withdrawals on the Georgia Higher Education Savings Plan
  • Charitable donations related to the Land Conversation Credit

Who qualifies for the Rural Physicians Credit?

To qualify for the Rural Physicians Credit, the following conditions must be met:
  1. The physician must have started working in a rural county after July 1, 1995. If the physician worked in a rural county prior to that date, a period of at least three years must have elapsed before the physician returns to work in a rural county.
  2. The physician must practice and reside in a rural county. For taxable years beginning on or after January 1, 2003, a physician qualifies for the credit if they practice in a rural county and reside in a county contiguous to a rural county. A rural county is defined as one with 65 or fewer persons per square mile according to the United States Decennial Census of 1990 or any future such census. For taxable years beginning on or after January 1, 2012, the United States Decennial Census of 2010 is used. A listing of rural counties for the purposes of this credit can be found on Georgia's website.
  3. The physician must be licensed to practice medicine in Georgia, primarily admit patients to a rural hospital, and practice in the fields of family practice, obstetrics and gynecology, pediatrics, internal medicine, or general surgery. A rural hospital is defined as an acute-care hospital located in a rural county that contains 80 or fewer beds. For taxable years beginning on or after January 1, 2003, a rural hospital is defined as an acute-care hospital located in a rural county that contains 100 or fewer beds.

What disaster assistance qualifies for the Disaster Assistance Credit?

The following types of assistance qualify:
  • Grants from the Department of Human Services Individual and Family Grant Program
  • Grants from the Georgia Emergency Management Agency (GEMA) and/or the Federal Emergency Management Agency (FEMA)
  • Loans from the Small Business Administration that are due to disasters declared by the President or Governor

What driver education expenses are eligible for the Driver Education Credit?

Only expenses paid on behalf of a dependent minor child for a successfully completed course of driver education at a private driver training school licensed by the Department of Driver Services under Chapter 13 of Title 43, "The Driver Training School License Act" are eligible.

This does not include schools owned or operated by local, state, or federal governments. An amount paid for a completed course of driver education to a private or public high school does not qualify for this credit.

A completed course of driver education includes additional courses offered by private driver training schools such as defensive driver education. This tax credit is only allowed once for each dependent minor child of a taxpayer.

What caregiving expenses qualify for the Qualified Caregiving Expense Credit?

Qualified services include home health agency services, personal care services, personal care attendant services, homemaker services, adult day care, respite care, or health care equipment and other supplies which have been determined by a physician to be medically necessary. Services must be obtained from an organization or individual not related to the taxpayer or the qualifying family member.

The qualified caregiving expenses cannot be used for both the tax credit and as a deduction on your return. Qualified caregiving expenses do not include expenses that were subtracted to arrive at Georgia net taxable income or for which amounts were excluded from Georgia net taxable income.

Who qualifies as an elderly or disabled family member for the Qualified Caregiving Expenses Credit?

The qualifying family member must be at least age 62 or been determined disabled by the Social Security Administration. A qualifying family member includes the taxpayer or an individual who is related to the taxpayer by blood, marriage, or adoption.

What kind of adjustments could lower my Georgia itemized deductions?

Any item that was deducted as part of your itemized deductions that is not allowed to be deducted by Georgia should be entered on this screen to lower your Georgia itemized deductions. Some examples include state income taxes paid to a state other than Georgia and investment interest expense on income that is exempt from Georgia tax.

What other subtractions can I enter on this screen?

Other Georgia subtractions include the following:
  • 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 zone 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. 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.
  • Interest eliminated from federal itemized deductions due to the federal Form 8936 credit.

How will contributions to the Save the Cure Fund be used?

This program is designed to encourage the donation, collection, and storage of stem cells collected from postnatal tissue and fluid and to make such stem cells available for medical research and treatment. It is to promote principled and ethical stem cell research and to encourage stem cell research with immediate clinical and medical applications. For more information visit www.savingthecure.com.

What is the Georgia Higher Education Savings (529) Plan deduction?

For tax years beginning on or after January 1, 2007, all taxpayers may now contribute and deduct up to $2,000 on behalf of any beneficiary of a Georgia Higher Education Savings Account regardless of their annual income. Georgia taxpayers are not required to itemize deductions to make this adjustment to income.

Contributions or payments for such taxable years may be made during or after such taxable year but on or before the deadline for making contributions to an individual retirement account under federal law.

Who qualifies for the Low Income Credit?

If you weren't an inmate in a correctional facility, answer Yes to whether or not you qualify for the Low Income Credit and we'll calculate your credit for you.

If you are Married Filing Separately and you would have qualified for the Low Income Credit had you filed a joint return with your spouse, you may qualify for the Low Income Credit. You'll need to use the Low Income Credit Worksheet to calculate the total possible credit and then divide it between you and your spouse.

What is the Permanently Disabled Deduction?

If you or your spouse is at least 62 years of age or totally and permanently disabled to such an extent that you are unable to perform any type of gainful employment, a portion of your retirement and/or earned income may be excluded for state tax purposes. You need to provide the type of qualifying disability and the date you became disabled. We'll automatically calculate the deduction for you.

What is the Low Emission Vehicle Credit?

This credit is the lesser of 10% of the cost of the vehicle or $2,500 for the purchase or lease of a new low emission vehicle. You may also claim a credit for the conversion of a standard vehicle to a low emission vehicle which is equal to 10% of the cost of conversion, not to exceed $2,500 per converted vehicle.

Certification approved by the Environmental Protection Division of the Department of Natural Resources must be included with the return for any credit claimed under this provision. A statement from the vehicle manufacturer is not acceptable.

A low emission vehicle is defined as an "alternative fuel" vehicle and does not include any gasoline powered vehicles (i.e. hybrids). A "low speed vehicle" does not qualify for this credit. For more information, refer to O.C.G.A. 48-7-40.16.

What is the Adopted Foster Child Credit?

Effective for taxable years beginning on or after January 1, 2008, a taxpayer is entitled to an income tax credit for the adoption of a qualified foster child. This credit applies to adoptions occurring in taxable years beginning on or after January 1, 2008.

The amount of the credit is $2,000 per qualified child per taxable year, beginning with the year in which the adoption became final and ending in the year in which the adopted child attains the age of 18.

The child must be claimed as a dependent on your tax return to qualify.

How will contributions to the Georgia Student Finance Authority Fund be used?

The Georgia Student Finance Fund provides individual taxpayers the opportunity to contribute to student loan funds and will be used for the low cost 1% student loans, Graduate on Time Loans, and Education for Public Service Loans.

For more information contact:

Georgia Student Finance Commission
2082 East Exchange Place
Tucker, GA 30084

or visit www.gsfc.org.

What are estimated tax payments? What do I enter on this screen?

Estimated tax payments include payments you have already made to the state that were credited to your taxes owed this year.

Use this screen to enter:
  • Any estimated tax payments you made for 2013
  • Any amounts credited from your 2012 return
  • Any amount prepaid with extension requests
Do NOT enter any amount of your 2013 Georgia income tax withheld by your employer(s) as shown on any wage or tax statements.

How will contributions to the Wildlife Conservation Fund be used?

This fund protects and preserves Georgia's nongame wildlife, including bald eagles, sea turtles, and other animals that are not hunted, trapped, or fished. For more information, visit www.georgiawildlife.com.

How will contributions to the Children & Elderly Fund be used?

This fund provides programs for preschool children with special needs, as well as elderly services such as home-delivered meals and transportation to medical appointments. Call the Division of Aging Services at 404-657-5258 or Children and Youth with Special Needs at 404-657-4855 for more information.

How will contributions to the Cancer Research Program Fund be used?

This fund supports innovative and promising research on all types of cancer. Funds often provide seed money for pilot projects to help scientists obtain data needed to win grants from national cancer organizations. For more information, visit www.georgiacancer.org or call 404-584-7720.

How will contributions to the Statewide Land Conservations Program be used?

This fund provides money for land conservation that will protect natural resources, and increase the state's economic competitiveness. Visit www.glcp.ga.gov or call 404-584-1101 for more information.

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