Form It 511 - Individual Income Tax 500 And 500ez Forms And General Instructions - 2012 Page 8
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27FILING REQUIREMENTS
Military Personnel
Full-year Residents
Full-year residents are taxed on all income, except tax exempt
Residents. Military personnel whose home of record is Georgia
income, regardless of the source or where derived. You are
or who are otherwise residents of Georgia are subject to Georgia
required to file a Georgia income tax return if:
income tax on all income regardless of the source or where
earned, unless specifically exempt by Georgia law. Military
You are required to file a Federal income tax return;
personnel who serve outside of the continental U.S. may file
You have income subject to Georgia income tax that is
their Georgia income tax return within six months after they
not subject to Federal income tax;
come back to the continental U.S. No penalties or interest
Your income exceeds the standard deduction and
will accrue during this period.
personal exemptions as indicated below:
Members of the National Guard or Air National Guard who are
A. Single, Head of Household or Qualifying Widow(er)
on active duty for a period of more than 90 consecutive days
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
3. 65 or over, not blind
6,300
and should be claimed on Form IND-CR.
4. 65 or over, and blind
7,600
Nonresidents. Military personnel whose home of record is
B. Married filing Joint
not Georgia and who are not otherwise residents of Georgia
1. Both under 65, not blind
$ 8,400
are only required to file a Georgia income tax return if they
have earned income from Georgia sources other than military
2. One 65 or over, not blind
9,700
pay. If required, nonresident military personnel should file
3. Both under 65, both blind
11,000
Georgia Form 500 and use Schedule 3 to calculate Georgia
4. Both under 65, one blind
9,700
taxable income. (See pages 17-18 for instructions on
5. Both 65 or over, not blind
11,000
completing Schedule 3.)
6. One 65 or over, and blind
11,000
Combat Zone Pay. Effective tax year 2003, military income
7. One 65 or over, and both blind
12,300
earned by a member of the National Guard or any reserve
8. Both 65 or over, and blind
13,600
component of the armed services while stationed in a combat
zone or stationed in defense of the borders of the United States
C. Married filing Separate
pursuant to military orders is not subject to Georgia income
1. Under 65, not blind
$ 4,200
tax. The exclusion from income is only with respect to military
2. Under 65, and blind
5,500
income earned during the period covered by such military
3. 65 or over, not blind
5,500
orders. A copy of the Federal return must be enclosed with the
Georgia return to claim this exclusion. The exclusion is limited
4. 65 or over, and blind
6,800
to the amount included in Federal Adjusted Gross Income.
These requirements apply as long as your legal residence is
Georgia, even if you are absent from or live outside the State
Taxpayers Required to File Form 1040NR
temporarily. A credit for taxes paid to another state is allowed.
Individuals who are required to file Federal Form 1040NR must
See the worksheet on page 15 and the instructions for Line 17
file Georgia Form 500. Similar to Federal income tax rules,
on page 13 for more information.
most Georgia taxpayers are only allowed to deduct the
applicable Georgia personal exemption and expenses reflected
Filing for Deceased Taxpayers
on Form 1040NR. Most taxpayers are not allowed to take the
The surviving spouse, administrator, or executor may file a
standard deduction and they are allowed only limited itemized
return on behalf of a taxpayer who dies during the taxable
deductions as shown on Form 1040NR, Schedule A.
year. When filing, use the same filing status that was used on
the Federal income tax return. The due date for filing is the
Other State’s Tax Return
same as for Federal purposes.
If you claim a credit for taxes paid to another state(s), you
must include a copy of your return filed with that state along
To have a refund check in the name of a deceased
taxpayer reissued, mail Georgia Form 5347 and a copy
with your Georgia return. No credit for taxes paid to another
of the death certificate along with the check to the
state will be allowed unless the other state’s return is enclosed
address on the form.
with the Georgia return.
Part-year Residents and Nonresidents
Amended Returns
Instructions for part-year residents and nonresidents are
File Form 500X to correct information reported on Form
available on pages 17 through 18.
500. Do not use Form 500 to correct a previously filed
return or Form 500X as an original return.
Page 6
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