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.
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
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
email@example.com or call 1-877-GADOR11 (1-877-423-6711) for
Who can I ask about my refund?
Click here for information about obtaining the status
of your refund.
What are the filing requirements