[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-12598":3},{"rec_id":4,"title":5,"text":6},"12598","Why are my Georgia itemized deductions smaller than my federal itemized deductions?","Georgia requires the following adjustments to your federal itemized deductions:\n\u003Col>\u003Cli>New for the 2025 tax return, the federal return allows taxpayers to exclude up to $40,000 ($20,000 for \u003Ci>Married Filing Separately\u003C\u002Fi>) of state and local taxes. Georgia still limits these taxes to the previous limitation of $10,000 ($5,000 for \u003Ci>Married Filing Separately\u003C\u002Fi>), so any excess taxes will deducted.\u003C\u002Fli>\n\u003Cli>Any state and local income taxes paid to a state other than Georgia will be deducted. Georgia only allows you to deduct state and local income taxes paid to Georgia.\u003C\u002Fli>\n\u003Cli>Investment interest expense that was for the production of income exempt from Georgia tax will be deducted.\u003C\u002Fli>\u003C\u002Fol>",1793131298726]