Form It 511 - Individual Income Tax 500 And 500ez Forms And General Instructions - 2015 Page 8
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34FILING REQUIREMENTS
Full-year Residents
Military Personnel
Residents. Military personnel whose home of record is
Full-year residents are taxed on all income, except tax exempt
Georgia or who are otherwise residents of Georgia are subject
income, regardless of the source or where derived. You are
required to file a Georgia income tax return if:
to Georgia income tax on all income regardless of the source
or where earned, unless specifically exempt by Georgia law.
You are required to file a Federal income tax return;
Military personnel who serve outside of the continental U.S.
You have income subject to Georgia income tax
may file their Georgia income tax return within six months
after they come back to the continental U.S. No penalties or
that is not subject to Federal income tax;
interest will accrue during this period.
Your income exceeds the standard deduction and
Members of the National Guard or Air National Guard who are
personal exemptions as indicated below:
on active duty for a period of more than 90 consecutive days
A. Single, Head of Household or Qualifying Widow(er)
are allowed a tax credit against their individual income tax.
1. Under 65, not blind
$ 5,000
The credit cannot exceed the amount expended for qualified
2. Under 65, and blind
6,300
life insurance premiums or the taxpayer’s income tax liability
and should be claimed on Form IND-CR.
3. 65 or over, not blind
6,300
Nonresidents. Military personnel whose home of record is
4. 65 or over, and blind
7,600
not Georgia and who are not otherwise residents of Georgia
B. Married filing Joint
are only required to file a Georgia income tax return if they
1. Both under 65, not blind
$ 10,400
have earned income from Georgia sources other than military
2. One 65 or over, not blind
11,700
pay. If required, nonresident military personnel should file
3. Both under 65, both blind
13,000
Georgia Form 500 and use Schedule 3 to calculate Georgia
taxable income. (See pages 17-18 for instructions on
4. Both under 65, one blind
11,700
completing Schedule 3.)
5. Both 65 or over, not blind
13,000
Combat Zone Pay. Effective tax year 2003, military income
6. One 65 or over, and blind
13,000
earned by a member of the National Guard or any reserve
7. One 65 or over, and both blind
14,300
component of the armed services while stationed in a combat
8. Both 65 or over, and blind
15,600
zone or stationed in defense of the borders of the United
C. Married filing Separate
States pursuant to military orders is not subject to Georgia
1. Under 65, not blind
$ 5,200
income tax. The exclusion from income is only with respect
to military income earned during the period covered by such
2. Under 65, and blind
6,500
military orders. A copy of the Federal return must be enclosed
3. 65 or over, not blind
6,500
with the Georgia return to claim this exclusion. The exclusion
4. 65 or over, and blind
7,800
is limited to the amount included in Federal Adjusted Gross
These requirements apply as long as your legal residence
Income.
is Georgia, even if you are absent from or live outside the
Taxpayers Required to File Form 1040NR
State temporarily. A credit for taxes paid to another state is
Individuals who are required to file Federal Form 1040NR must
allowed. See the worksheet on page 15 and the IND-CR for
file Georgia Form 500. Similar to Federal income tax rules,
more information.
most of these Georgia taxpayers are only allowed to deduct
Filing for Deceased Taxpayers
the applicable Georgia personal exemption and expenses
reflected on Form 1040NR. Most taxpayers are not allowed to
The surviving spouse, administrator, or executor may file a
take the standard deduction and they are allowed only limited
return on behalf of a taxpayer who dies during the taxable
itemized deductions as shown on Form 1040NR, Schedule A.
year. When filing, use the same filing status that was used
Other State’s Tax Return
on the Federal income tax return. The due date for filing is
If you claim a credit for taxes paid to another state(s), you
the same as for Federal purposes.
must include a copy of your return filed with that state along
To have a refund check in the name of a deceased
with your Georgia return. No credit for taxes paid to another
taxpayer reissued, mail Georgia Form 5347, a copy of the
state will be allowed unless the other state’s return is enclosed
death certificate, and the information specified on Form
with the Georgia return.
5347 along with the check to the address on the form.
Amended Returns
Part-year Residents and Nonresidents
File Form 500X to correct information reported on Form
500. Do not use Form 500 to correct a previously filed
Instructions for part-year residents and nonresidents are
return or Form 500X as an original return.
available on pages 17 through 18.
Page 6
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