Individual Income Tax

General Information and Forms

The Individual Income Tax Section handles individual income, trust, and estate tax returns. The Georgia individual income tax is a graduated tax based upon a taxpayer's federal adjusted gross income. The tax is paid by:

  • All resident individuals, estates, and trusts who file a federal return.
  • All nonresident individuals, estates, and trusts who file a federal return which includes income from sources in Georgia, however, nonresident individuals whose only activity for financial gain or profit in Georgia consists of performing services in Georgia for an employer as an employee when the remuneration for services does not exceed the lesser of 5% of wages in all places or $5,000 are not considered as “taxable nonresidents” subject to tax and filing requirements.
  • All residents or nonresidents who have income subject to Georgia income tax that is not subject to federal income tax.

Click here to download or print individual income tax forms. If you do not see the form you need, or for additional information and assistance, contact the Individual Income Tax Section at 1-877-GADOR11 (1-877-423-6711) or by email to taxpayer.services@dor.ga.gov .

Retirement Income Exclusion

Taxpayers who are 62 years of age or older, or permanently and totally disabled regardless of age, may be eligible for a retirement income adjustment on their Georgia tax return. Retirement income includes income from pensions and annuities, interest income, dividend income, net income from rental property, capital gains income, and income from royalties. For married couples filing joint returns with both members receiving retirement income, the maximum adjustment for the applicable year may be up to twice the individual exclusion amount. Retirement income exceeding the maximum adjustable amount will be taxed at the normal rate.

See Form IT-511 to obtain the worksheet for calculating the maximum allowable adjustment.

Answers to Frequently Asked Questions

Who do I contact to find out why my return was changed?

You may e-mail the Taxpayer Services Division at taxpayer.services@dor.ga.gov or call 1-877-GADOR11 (1-877-423-6711) for assistance.

Who can I ask about my refund?

Click here for information about obtaining the status of your refund.

What are the filing requirements ?

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