State tax docs / States / Georgia
Georgia state income tax: engine rules, 2026
How the QuantCalc engine computes Georgia tax for tax year 2026, rule by rule, with the official source for each rule. Verification status: Worksheet-tested (what this means).
On this page: How the tax is computed · Rate schedule · Deductions, exemptions and credits · Social Security · IRA, 401(k) and private pensions · Public pensions · Military retirement pay · Wages · Roth conversions · Capital gains · Blindness and disability · Part-year and nonresident returns · Worked examples · After 2026 · Not calculated ·
Verification. Machine-readable: this state's entry in the
engine config and the provenance file
(key GA).
How the tax is computed
Every step the engine takes for Georgia, in the order it takes them. Steps marked with a filing status or household type apply only there. Each step links the section below that carries Georgia's figures and the official sources for it; the calculation order page describes every step for all jurisdictions.
What each filing status gets, read back from the engine for a household with $1 of income (so below every phase-out and income test):
| Single | Married filing jointly | Married filing separately | Head of household | |
|---|---|---|---|---|
| Rate schedule used | single schedule | joint schedule | joint schedule, thresholds halved | single schedule |
| Top rate | 4.99% flat | 4.99% flat | 4.99% flat | 4.99% flat |
| Standard deduction, under 65 | $15,000 | $30,000 | $15,000 | $15,000 |
| Standard deduction at 70 (joint: both 70) | $15,000 | $30,000 | $15,000 | $15,000 |
| Personal exemption | none | none | none | none |
| Age subtractions at 70 (joint: both 70) | none | none | none | none |
- Per-person mode joint returns with the spouse's age given On a joint return with the spouse's age given, every age test the state applies per taxpayer is evaluated for each spouse at their own age. Without it one household age applies to both.
engine step (compute_state_tax_detail). Engine convention, no external source: The engine cannot know the second spouse's age unless told. - Blindness and disability, per person only when the caller says a person is blind or disabled The filer is person one; the spouse counts only on a joint return and only when the caller says so (there is no household convention as for age). Where a state lets a disabled person (and, where it says so, a blind one, or one whose spouse is disabled) qualify for its general retirement exclusion before the age, that person is treated as having reached the age for that exclusion only. Of the 42 taxing jurisdictions, these have a blind amount: Arizona, Arkansas, California, Colorado, Delaware, the District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Dakota, Oklahoma, Oregon, Utah, Vermont and Virginia; these have none: Alabama, Connecticut, Georgia, Louisiana, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, West Virginia and Wisconsin. A disability route is calculated in Arkansas, the District of Columbia, Georgia, Hawaii, Idaho, Iowa, Maryland, Michigan, New Jersey, Oregon and West Virginia.
engine step (compute_state_tax_detail). Engine convention, no external source: Who is blind or disabled is the caller's statement; the engine has no household convention for it. - Rate schedule and standard deduction by filing status Single uses the single schedule and deduction; married filing jointly the joint ones. Head of household and married filing separately follow the two steps below.
Georgia's values · engine step (select_brackets). Sources (Rate schedule): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11) (checked 2026-10-12) - Married filing separately Where the state publishes its own separate schedule, that one (with half the joint deduction unless a separate deduction is set). Where one schedule applies to every status, that schedule unscaled with the single deduction. Otherwise the joint schedule with every threshold and the deduction halved (computed as the joint tax on twice the income, halved).
Georgia's values · engine step (select_brackets). Sources (Rate schedule): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11) (checked 2026-10-12) - Head of household The state's head-of-household schedule where it has one, else the single schedule; the head-of-household deduction where set, else the single deduction.
Georgia's values · engine step (select_brackets). Sources (Rate schedule): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11) (checked 2026-10-12) - The income total every income test uses Other ordinary income + retirement distributions (before any exclusion) + conversion + federally taxable Social Security + long-term gains + Railroad Retirement Tier 2. It stands in for federal adjusted gross income in every threshold, cliff and phase-out below; state subtractions do not reduce it.
engine step (compute_state_tax_detail). Engine convention, no external source: The inputs are the federal AGI components, so their sum is federal AGI for these income types. - Attributing income to each spouse joint returns with each spouse's own amounts given With a caller's split (the API's
spouseobject), each spouse's own distributions (employer-plan money included), pension, public pension, conversion, wages and military pay; spouse 2's shares are clamped into the household totals and spouse 1 gets the rest. Without a split, in per-person mode, every item is divided 50/50. Social Security is divided by each spouse's own gross benefits where the caller givesspouse.socialSecurityGross, else 50/50; other ordinary income and gains are always divided 50/50 where a rule needs a per-person amount. The split is used only where a state's rule is per taxpayer; household totals stay authoritative for the base and the income tests.
engine step (compute_state_tax_detail). Engine convention, no external source: Equal attribution is the neutral split when the owner of a dollar is not known. - Keeping the per-spouse shares inside the household joint returns with each spouse's own amounts given After the public-pension and employer-pension carve-outs, if the two spouses' remaining shares add up to more than the household's exclusion-eligible distributions (an inconsistent split), spouse 1's share is reduced so they do not.
engine step (compute_state_tax_detail). Engine convention, no external source: Input normalisation. - Military retirement pay The state's military rule runs first, on military pay alone, per taxpayer: each spouse's own pay at their own age when attributed, otherwise half each at the household age on a joint return. Exempt dollars leave the base; the rest become pension dollars for the general retirement rules. Where the state lets a disabled retiree qualify at any age, a disabled person is treated as having reached the rule's age.
Georgia's values · engine step (compute_state_tax_detail). Sources (Military retirement pay): Retirement income exclusion (checked 2026-09-27); 2025 it 511 individual income tax booklet (checked 2026-09-27); O.C.G.A. 48-7-27 (Justia; Internet Archive capture) (checked 2026-09-28) - Military pay received by a survivor only when the caller gives the person facts (a civil service annuity, disability pay, Social Security disability, survivor benefits, an IRA basis or an exception) Where the state excludes it, military pay a survivor receives (the person's survivor fact; on the household path the top-level fact, for the household) is excluded in full, at any age, apart from the military rule's caps.
Georgia's values · engine step (compute_state_tax_detail). Sources (Military retirement pay): Retirement income exclusion (checked 2026-09-27); 2025 it 511 individual income tax booklet (checked 2026-09-27); O.C.G.A. 48-7-27 (Justia; Internet Archive capture) (checked 2026-09-28) - One taxpayer's military exemption Exempt: all of it (below the age split, up to the younger cap). Capped: up to the cap for the age tier, plus the earned-income bonus below the age split when the taxpayer's own wages exceed the threshold, less the taxpayer's own Social Security where the rule says so. Percentage: the percentage (below the age split, up to the younger cap). Then the income limit: above it the exemption is lost, or phased out over the range where one is set.
Georgia's values · engine step (military_exempt_one). Sources (Military retirement pay): Retirement income exclusion (checked 2026-09-27); 2025 it 511 individual income tax booklet (checked 2026-09-27); O.C.G.A. 48-7-27 (Justia; Internet Archive capture) (checked 2026-09-28) - Capital-loss deduction off the base The deduction comes off the other ordinary income (negative income, as Form 1040 line 7a is), so the base and every state-AGI figure summed from it carry it; WI no more than Wisconsin ordinary income (Schedule WD line 28(c)). States whose base is federal taxable income (with the caller's figure) already have it there and take it only once. Engine 1.13.1: the allowed rental loss comes off the same way, on its own line (rental_loss_deduction).
Georgia's values · engine step (compute_state_tax_detail). Sources (Capital gains): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Social Security exempt None of the federally taxable benefit enters the base.
Georgia's values · engine step (ss_amount_in_state_base). Sources (Social Security): 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12) - Retirement exclusion per spouse (both ages known) joint returns with the spouse's age given Full-exclusion states exclude each qualifying spouse's own dollars. Capped states give each spouse the single cap for their own age against their own eligible dollars (pension dollars only where the exclusion is pension-only; employer dollars only below the IRA age), less their military exclusion and their own Social Security offset (by the spouse's stated gross benefits, else half). Per-return states (and the pooled-if-both-qualify rule when both qualify) apply the joint cap to the couple's pooled eligible dollars when either spouse qualifies. The income tests then apply once to the summed deduction.
Georgia's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - Retirement exclusion (household) The distributions eligible for the exclusion go through the exclusion below. Taxable public-pension dollars left by a cap are not eligible; below the IRA age only employer-plan dollars are.
Georgia's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - Conversion taxed or exempt In full-exclusion states a conversion is exempt at the qualifying age (at any age where the state says so). Elsewhere, unless pooled above, it is ordinary income taxed in full.
Georgia's values · engine step (compute_state_tax_detail). Sources (Roth conversions): 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12) - Cap by age tier The full cap at or above the exclusion age, the lower cap at or above the partial age, otherwise none. Joint returns use the joint cap; every other status the single cap.
Georgia's values · engine step (retirement_distributions_in_state_base). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - The capped deduction Deduction = the smaller of the eligible distributions and the cap, then reduced by the income limit above; the rest of the distributions stays in the base.
Georgia's values · engine step (retirement_distributions_in_state_base). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - One taxpayer's cap joint returns with the spouse's age given For per-spouse calculations, each spouse's cap is the single-column cap for their age tier.
Georgia's values · engine step (per_taxpayer_cap_single). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - Long-term gains in the base Where gains are taxed as ordinary income: net long-term gain less the flat exclusion (never below zero), times the inclusion share. Elsewhere none enters.
Georgia's values · engine step (compute_state_tax_detail). Sources (Capital gains): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Short-term gains in the retirement pool Where the state's retirement exclusion covers the net capital gain without a short/long split, the net short-term gain (inside other ordinary income, never more than its non-wage part) moves into the pool beside the long-term gain; in per-person mode half is each spouse's.
Georgia's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - Interest and dividends in the retirement pool Where the state's retirement exclusion covers investment income, the other ordinary income that is not wages (interest, dividends and other income; the API's ordinaryIncome) joins the pool, split half and half between spouses in per-person mode. Internal callers whose ordinary income is untyped keep it out.
Georgia's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - Retirement and investment pool per spouse joint returns with the spouse's age given Each spouse's pool = own distributions + own conversion + half the long-term gain in the base (+ half the interest and dividends where the state pools them, pool-ordinary) + (where the state counts earned income) up to the earned-income amount of their own wages, against the cap for their own age. The pool above the caps is taxed.
Georgia's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - Retirement and investment pool Distributions + conversion + long-term gain in the base (+ wages up to the earned-income amount per qualifying person) form one pool against the cap for the household age (each spouse's own pool and cap with a split in a per-taxpayer state). The pool above the cap is taxed as ordinary income; conversions and gains are not added separately.
Georgia's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); Retirement Income Exclusion (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); 2025 IT-511 booklet (Schedule 1 retirement income exclusion) (checked 2026-10-12) - Capital loss inside the retirement pool (GA, DE) Where gains join the retirement pool (GA, DE), the pool holds gains net of losses: the exclusion is at most the pool less the deducted loss (half each spouse in per-person mode); the loss itself leaves the base at capital-loss-deduction.
Georgia's values · engine step (compute_state_tax_detail). Sources (Capital gains): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Dependent exemptions and deductions only when the caller lists dependents An amount per dependent subtracted like the personal exemption: the state's flat amount, or the stepped per-exemption amount the filer gets, or the state's own income steps; nothing above an income limit where there is one; a percentage phase-out per income step where there is one; one more for a dependent in an age band or a student up to an age, for a dependent born in the year, and for a disabled dependent; a deduction per dependent beyond the first on joint and head-of-household returns; and a child deduction by an income table for dependents under an age. A head of household's status exemption that already holds one dependent's amount counts one fewer. Where the state says so, the phase-out is measured on the state AGI (the base before deductions).
Georgia's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); Georgia Department of Revenue: qualifying-child-credit (checked 2026-10-12); Georgia Department of Revenue: low-income-tax-credit (checked 2026-10-12) - State taxable income Other ordinary income + Social Security, retirement income, conversion and gains left in the base − standard deduction − personal exemption − age subtractions.
engine step (compute_state_tax_detail). Engine convention, no external source: The order of subtraction follows the state forms; each amount is sourced at its own step. - No tax at or below zero State taxable income at or below zero returns a tax of 0 (credits are not refundable), unless the state has a tax computed apart from taxable income that still applies (next step).
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable, so nothing below can make a zero tax negative; each credit is sourced at its own step. - Separate-return scaling married filing separately For the halved-joint rule, taxable income is doubled before the schedule and the result halved.
Georgia's values · engine step (compute_state_tax_detail). Sources (Rate schedule): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11) (checked 2026-10-12) - The rate schedule Each bracket's rate on the part of taxable income inside it, summed. No rounding: the result is carried in full precision.
Georgia's values · engine step (apply_state_brackets). Sources (Rate schedule): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11) (checked 2026-10-12) - Low income credit Under the federal AGI limit, the credit for the AGI band times the exemptions (the filer, the spouse on a joint return, one more per person 65 or older); none on a separate return.
Georgia's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); Georgia Department of Revenue: qualifying-child-credit (checked 2026-10-12); Georgia Department of Revenue: low-income-tax-credit (checked 2026-10-12) - Child credits only when the caller lists dependents A credit per dependent at or under the child age and another per older dependent; none above an income limit where there is one; where the credit is a share of the federal child tax credit, the share of the federal credit the household is allowed (the nonrefundable part up to the federal tax, the refundable part from earned income); reduced per dollar over a threshold, or by a percentage per thousand dollars over a start, where the state says so. Also a credit per disabled dependent child at or under an age, while income is at most the limit. Where the state says so, the child credit is prorated by the state AGI (the base before deductions) over the federal AGI when the state AGI is lower. The federal tax that limits the nonrefundable part is the tax before credits when given; with only the tax after the nonrefundable credits, any tax left means the whole credit was allowed, and none left means the nonrefundable part is taken as zero. Where the state says so, the refundable part for three or more children is the larger of the earned-income route and the Social-Security-tax route.
Georgia's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); Georgia Department of Revenue: qualifying-child-credit (checked 2026-10-12); Georgia Department of Revenue: low-income-tax-credit (checked 2026-10-12) - Credits cannot make the tax negative The credits are subtracted and the result floored at zero.
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable; each credit is sourced at its own step. - Qualifying surviving spouse qualifying surviving spouse returns A qualifying surviving spouse (
filingStatusqss) is one person on the return, taxed from the single figures with the state's own treatment of the status laid over them: where the state says so, the joint rate schedule, the joint standard deduction, the joint personal exemption, the joint income limits and phase-outs (only those the state sets for joint returns), the married 65+ and blindness amounts, or the head-of-household return; where the state gives the status nothing of its own, the single return. The federal figures the engine derives for the status are the federal qualifying-surviving-spouse ones (the joint standard deduction, the married 65+ amount).
Georgia's values · engine step (state_tax_effective_config). Sources (Rate schedule): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11) (checked 2026-10-12) - Railroad Retirement benefits only when the caller gives Railroad Retirement benefits Railroad Retirement benefits are never taxed by a state (45 U.S.C. §231m). Tier 2 (
railroadRetirementTier2) is in the income total the tests use but never in the base. Tier 1 (railroadRetirementTier1) is a part of the gross benefits (socialSecurityGross); its share of the taxable benefits is taken out of the Social Security every state rule sees, so a state that taxes Social Security never reaches it. Where a state's worksheet says so, the benefits reduce a retirement cap or subtraction (ID, IN, MD, ME, MN: both tiers; MI: the taxable railroad benefits); Minnesota's and Utah's Social Security rules test an income without them, Minnesota's, New Jersey's and California's retirement income tests an income without Tier 2; Ohio and Delaware test their own AGI everywhere, which never holds the benefits.
Georgia's values · engine step (compute_state_tax_detail). Sources (Social Security): 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12) - The capital-loss deduction the state allows With a net capital loss (capitalLoss): the smaller of the loss and the state's limit (the federal $3,000 / $1,500 where the state follows the federal return; MA $2,000, and no more than the interest and dividends); AL the loss less the part carried in, unlimited; PA and NJ none. It comes off the income total the income tests use (and the Social Security worksheets' income); the gross-income filing test (LA) reads the total before it. Engine 1.13.1: with a rental loss (rentalNetIncome below 0, the federal Schedule E line 26 amount) the state allows, the whole loss where the state starts from federal AGI or follows the federal schedule, none in PA and NJ (rental_loss_no_offset): it comes off the same income the same way; a rental profit is other ordinary income.
Georgia's values · engine step (compute_state_tax_detail). Sources (Capital gains): HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Each spouse's own Social Security joint returns On a joint return, each spouse's own Social Security is the spouse's share of the benefits by
spouse.socialSecurityGrosswhen the caller gives it (Tier 1 railroad benefits left out), else half each. It is what the per-spouse rules read: Colorado's per-spouse subtraction, Rhode Island's per-spouse modification, and the Maine, Maryland and other retirement caps reduced by the benefits each spouse received (with each spouse's own railroad benefits where the state counts them).
Georgia's values · engine step (compute_state_tax_detail). Sources (Social Security): 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12) - Refundable state credits The credits paid beyond the tax (reported in refundableCredits; netTax = totalTax less them): earned income credits as a share of the federal EIC with each state's own age band (OK on the 2020 federal credit, DC's own childless schedule, the CalEITC table, MN's Working Family Credit), the NYC EIC and school tax credits, and the property-tax, renter, grocery and senior credits of MA, MI, NJ, ID, HI, NM, OK, AZ, NY, RI, WV, ME, DC, MN, MO, WI, IN and MT, each on its own income measure. Engine 1.13.1: a part-year NYC resident's school tax credits (the Table 2 proration chart and the rate-reduction amount on IT-360.1 line 47; IT-203 lines 60 / 60a for a part-year state resident).
Georgia's values · engine step (state_tax_refundable_credits). Sources (Deductions, exemptions and credits): Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); Georgia Department of Revenue: qualifying-child-credit (checked 2026-10-12); Georgia Department of Revenue: low-income-tax-credit (checked 2026-10-12)
Rate schedule
A flat 4.99% on state taxable income.
- HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026, Georgia General Assembly. HB 463 amends O.C.G.A. 48-7-20(a.1) so the flat individual income tax rate is 4.99% for taxable years beginning on or after January 1, 2026. Checked 2026-10-12.
- Employer's Withholding Tax Guide 2026 (revised), Georgia Department of Revenue. The Department of Revenue states that HB 463 reduced the flat income tax rate from 5.19% to 4.99%, retroactive to taxable years beginning on or after January 1, 2026. Checked 2026-10-12.
- Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (2026-05-11), Office of the Governor of Georgia. The Governor signed HB 463 on May 11, 2026, lowering the income tax rate from 5.19% to 4.99% beginning January 1, 2026. Checked 2026-10-12.
Deductions, exemptions and credits
- Standard deduction (or the exemption the engine carries in its place): $15,000 single, $30,000 married filing jointly, and the single amount for head of household.
Source review notes (what the sources do not state outright, or what the engine does not carry):
- The low income credit table ($26 under $6,000; $20 to $7,999; $14 to $9,999; $8 to $14,999; $5 to $19,999 per exemption) is printed as an image on booklet page 35: read from the rendered page, not machine-checkable.
- Employer's Withholding Tax Guide 2026 (revised), Georgia Department of Revenue. The Department of Revenue states that under HB 463, retroactive to January 1, 2026, the Georgia standard deduction is $15,000 (single, head of household, married filing separately) and $30,000 (married filing jointly). Engine 1.7.0: Form 500 line 14: $5,000 per dependent for 2026 (HB 463; $4,000 in 2025); O.C.G.A. 48-7-29.27: a nonrefundable $250 credit per qualifying child who has not reached 6 (new for 2026). Checked 2026-10-12.
- HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026, Georgia General Assembly. HB 463 amends O.C.G.A. 48-7-27(a)(1)(B) replacing the $12,000 single / $24,000 joint standard deduction with $15,000 / $30,000 (then +$375 / +$750 a year from January 1, 2027), and the Act applies to taxable years beginning on or after January 1, 2026. Engine 1.7.0: Form 500 line 14: $5,000 per dependent for 2026 (HB 463; $4,000 in 2025); O.C.G.A. 48-7-29.27: a nonrefundable $250 credit per qualifying child who has not reached 6 (new for 2026). Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Instruction Booklet, Georgia Department of Revenue. For tax year 2025 the Georgia standard deduction was $12,000 single and $24,000 married filing jointly (the values the engine still carries). Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Booklet (archived copy), Georgia Department of Revenue. Line 17 Low Income Credit: federal AGI under $20,000; the table amount per exemption (self, spouse, one more per spouse 65 or older); a separate filer is limited to the joint-return credit (engine 1.6.0: none on a separate return). Checked 2026-09-27.
- Georgia Department of Revenue: qualifying-child-credit, Georgia Department of Revenue. Engine 1.7.0: Form 500 line 14: $5,000 per dependent for 2026 (HB 463; $4,000 in 2025); O.C.G.A. 48-7-29.27: a nonrefundable $250 credit per qualifying child who has not reached 6 (new for 2026). Checked 2026-10-12.
- Georgia Department of Revenue: low-income-tax-credit, Georgia Department of Revenue. Engine 1.7.0: The Low Income Credit worksheet (line 17) counts the filer's natural or adopted children among the exemptions. Checked 2026-10-12.
IRA, 401(k) and private pensions
- Retirement distributions, Roth conversions and net long-term capital gains together: up to $65,000 excluded per taxpayer ($130,000 on a joint return) at age 65 or older.
- A lower cap of $35,000 ($70,000 MFJ) applies from age 62 until age 65.
- Joint returns: the cap is per taxpayer. With the spouse's age given (couples), each spouse's own dollars are tested against that spouse's own age and cap; without it one household age applies and the $130,000 joint cap covers pooled income.
- HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026, Georgia General Assembly. O.C.G.A. 48-7-27(a)(5)(A)(xiii) as amended: through December 31, 2026, retirement income from any source is excluded up to $35,000 per taxpayer age 62-64 (or disabled) and $65,000 per taxpayer age 65+; the $65,000 rises to $70,000 from 2027. Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Instruction Booklet, Georgia Department of Revenue. The exclusion is $35,000 for taxpayers age 62-64 and $65,000 for age 65+, each spouse qualifies separately, and the retirement income it covers includes taxable IRA distributions, pensions and capital gains. Checked 2026-10-12.
- Retirement Income Exclusion, Georgia Department of Revenue. Taxpayers 62 or older may exclude retirement income, defined to include pensions and annuities, interest, dividends, net rental income, capital gains, royalties and up to $5,000 of earned income. Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Booklet (archived copy), Georgia Department of Revenue. Schedule 1 page 2 line 9 is one net capital-gain line inside the retirement exclusion (no short/long split), so a net short-term gain draws on the $35,000 / $65,000 cap like a long-term gain (engine 1.6.0). Checked 2026-09-27.
- 2025 IT-511 booklet (Schedule 1 retirement income exclusion), Georgia Department of Revenue. The retirement income exclusion worksheet pools interest, dividends, alimony, capital gains, other income, IRA and pension income. Engine 1.8.0 pools ordinaryIncome with them. Checked 2026-10-12.
Public pensions
No separate treatment: public pensions follow the rules for other retirement income above.
- Retirement Income Exclusion, Georgia Department of Revenue. Georgia has no separate public-pension exemption for non-military pensions; government pensions are pension income that draws the same age-62/65 retirement income exclusion as private pensions. Checked 2026-10-12.
Military retirement pay
- Below age 62, up to $17,500 of military retirement pay is exempt per taxpayer. From age 62 there is no separate military exemption: the pay is pension income under the general retirement rules above.
- A further $17,500 is exempt below age 62 for a taxpayer whose own earned income exceeds $17,500.
- Military pay the military rule does not exempt is pension income under the general retirement rules.
- Rules are applied per taxpayer at that person's own age when the spouse's age is given. API value:
rules.militaryRetirement.treatment: "capped_exclusion".
- Retirement income exclusion, Georgia Department of Revenue (archived copy). Under 62, up to $17,500 of military retirement pay is excluded, plus $17,500 more for a retiree with over $17,500 of Georgia earned income; at 62 and older it falls within the Retirement Income Exclusion. Checked 2026-09-27.
- 2025 it 511 individual income tax booklet, Georgia Department of Revenue (archived copy). Under 62, up to $17,500 of military retirement pay is excluded, plus $17,500 more for a retiree with over $17,500 of Georgia earned income; at 62 and older it falls within the Retirement Income Exclusion. Checked 2026-09-27.
- O.C.G.A. 48-7-27 (Justia; Internet Archive capture), State of Georgia (via Justia). (a)(5)(E)(ii): military pay a survivor receives on a deceased veteran's service is excluded in full at any age (engine 1.8.0 final). Checked 2026-09-28.
Wages
- Wages are ordinary income.
- Up to $5,000 of each taxpayer's own earned income counts toward the retirement income exclusion, inside its cap and at its age tiers.
- Retirement income exclusion, Georgia Department of Revenue (archived copy). Up to $5,000 of each qualifying taxpayer's earned income counts toward the Retirement Income Exclusion, inside its cap. Checked 2026-09-27.
- 2025 it 511 individual income tax booklet, Georgia Department of Revenue (archived copy). Up to $5,000 of each qualifying taxpayer's earned income counts toward the Retirement Income Exclusion, inside its cap. Checked 2026-09-27.
Roth conversions
A conversion counts toward the same per-taxpayer pool as retirement distributions and capital gains; the part of the pool above the cap is taxed.
- 2025 IT-511 Individual Income Tax Instruction Booklet, Georgia Department of Revenue. Georgia follows federal treatment of traditional-to-Roth IRA conversions, so the converted amount is in Georgia income via federal AGI; as a taxable IRA distribution it is retirement income that can draw the retirement income exclusion. Checked 2026-10-12.
Capital gains
- Net long-term gain is taxed as ordinary income.
- Short-term gains are ordinary income.
- HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026, Georgia General Assembly. Georgia taxable net income starts from federal adjusted gross income, so long-term capital gains are taxed at the single flat rate like other income. Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Instruction Booklet, Georgia Department of Revenue. Capital gains are an item of retirement income on the exclusion worksheet, so for eligible taxpayers they share the same per-taxpayer exclusion cap as pension and IRA income. Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Booklet, Georgia Department of Revenue. The state return starts from federal adjusted gross income (federal taxable income in CO, IA, ND), so the federal capital-loss deduction (up to $3,000, $1,500 married filing separately) and its carryover are in the state base (engine 1.9.0: cap_loss_limit). Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Booklet, Georgia Department of Revenue. Georgia's retirement exclusion pools income and losses item by item, so a capital loss lowers the pool the exclusion is taken from (engine 1.9.0: retirement-pool-loss). Checked 2026-10-12.
- 2025 Schedule D (Form 1040), Capital Gains and Losses, Internal Revenue Service. The federal return deducts a net capital loss up to $3,000 ($1,500 married filing separately) on Form 1040 line 7a; a state that starts from federal adjusted gross income or federal taxable income carries that deduction. Checked 2026-10-12.
Blindness and disability
- The retirement income exclusion's age test is met by a disabled person: the engine treats them as 62 for that exclusion only.
- The API applies these through its
blind,disabled,spouse.blindandspouse.disabledfields; absent means false.
- 2025 IT-511 booklet (archived copy), Georgia Department of Revenue. The $35,000 retirement exclusion also goes to a taxpayer under 62 who is permanently and totally disabled. Georgia has no blind amount. Checked 2026-09-28.
Part-year and nonresident returns
- Part-year resident (Form 500 Schedule 3): the tax on the state's own income (what was received while a resident, plus the state-source income while a nonresident), with the deductions and exemptions the form prorates scaled by its ratio.
- Nonresident (Form 500 Schedule 3): the tax on the state's own income (what was received while a resident, plus the state-source income while a nonresident), with the deductions and exemptions the form prorates scaled by its ratio.
- The ratio: the state's own AGI (after its subtractions) of the state's income over the state AGI of the whole year, rounded to 4 places, at most 1.
- Prorated on a part-year return: the standard deduction, dependent exemptions.
- Prorated on a nonresident return: the standard deduction, dependent exemptions.
- The retirement exclusion: its earned-income part × Georgia earned / all earned income, the rest × Georgia unearned retirement income / all of it (each four places), before line 9.
- A nonresident's retirement income is not taxable by the state (4 U.S.C. §114); the API refuses it in
residency.stateIncome. The credit for tax paid to another state and the earned income credits on these returns are not computed.
Married couples whose residency differs (engine 1.13.0)
With residency.spouse on a joint request, each allowed treatment is calculated and reported in residency.couple; tax is the required one, else the state's default, else the couple's residency.election, else the joint return the request's mfj names. Each rule is quoted from the state's instructions (engine 1.14.0: and its statutes, regulations, bulletins and other official guidance) in the sources below.
| Spouses | Georgia's rule |
|---|---|
| One spouse a full-year resident, the other a part-year resident | the couple's choice: a joint part-year / nonresident return or separate returns. |
| One spouse a full-year resident, the other a nonresident | the couple's choice: a joint part-year / nonresident return or separate returns. |
| One spouse a part-year resident, the other a nonresident | the couple's choice: a joint part-year / nonresident return or separate returns. |
| Both part-year residents, different resident periods | the couple's choice: a joint part-year / nonresident return or separate returns. |
| Both nonresidents, only one with income from the state | the couple's choice: a joint part-year / nonresident return or separate returns. |
- 2025 IT-511 Individual Income Tax Instructions, Georgia Department of Revenue. Part-year / nonresident return (engine 1.12.0, residency): Checked 2026-10-12.
- 2025 IT-511 Individual Income Tax Instructions, Georgia Department of Revenue. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-12.
Worked examples
Computed by the engine for the fixed households below (the same ones for every state, so states compare directly). Federal tax is not supplied, so a federal-tax deduction is not taken; the income tests use the sum of the components as income.
| Household (engine inputs) | State tax |
|---|---|
| Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain | $0 |
| Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain | $0 |
| Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion | $4,740.50 |
| Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable) | $0 |
| Single, 58: $36,000 military retirement pay and $30,000 wages | $798.40 |
| Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given | $249.50 |
Line by line
The intermediate lines the engine records while it computes each example (its detail record, printed as it comes out; lines that are zero are left out). The engine's documentation build checks that the lines add up to the taxable income and the tax, for every state, filing status and a grid of households. Each line links the engine step that produces it.
Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain: $0
Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain: $0
| Line | Amount |
|---|---|
| Income total used by the income tests | $144,000 |
| Retirement income and conversions excluded (not in the base) | $90,000 |
| + Other ordinary income in the base | $20,000 |
| − Standard deduction | $30,000 |
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion: $4,740.50
| Line | Amount |
|---|---|
| Income total used by the income tests | $110,000 |
| + Other ordinary income in the base | $60,000 |
| + Retirement income in the base | $50,000 |
| − Standard deduction | $15,000 |
| = State taxable income | $95,000 |
| Tax from the rate schedule | $4,740.50 |
| = Tax before credits | $4,740.50 |
| = Tax | $4,740.50 |
Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable): $0
| Line | Amount |
|---|---|
| Income total used by the income tests | $95,500 |
| Retirement income and conversions excluded (not in the base) | $70,000 |
| − Standard deduction | $30,000 |
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
Single, 58: $36,000 military retirement pay and $30,000 wages: $798.40
| Line | Amount |
|---|---|
| Income total used by the income tests | $66,000 |
| Military pay excluded (not in the base) | $35,000 |
| + Other ordinary income in the base | $30,000 |
| + Retirement income in the base | $1,000 |
| − Standard deduction | $15,000 |
| = State taxable income | $16,000 |
| Tax from the rate schedule | $798.40 |
| = Tax before credits | $798.40 |
| = Tax | $798.40 |
Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given: $249.50
| Line | Amount |
|---|---|
| Income total used by the income tests | $85,500 |
| Retirement income and conversions excluded (not in the base) | $25,000 |
| + Other ordinary income in the base | $10,000 |
| + Retirement income in the base | $25,000 |
| − Standard deduction | $30,000 |
| = State taxable income | $5,000 |
| Tax from the rate schedule | $249.50 |
| = Tax before credits | $249.50 |
| = Tax | $249.50 |
After 2026: how the amounts move
A request with projection (API) estimates a later tax year from these rules: every
dollar amount and age test below moves the way Georgia's law moves it. Rates and the rules themselves stay the 2026 ones
(how projection works).
| Amounts (engine fields) | After 2026 | What the law says, and the source |
|---|---|---|
std_deduction_single, std_deduction_mfj | Fixed in law: held at the rules-year amount in every later year. | HB 463 (2026) sets $15,000 / $30,000 for 2026 and raises them $375 / $750 a year from January 1, 2027 until $18,000 / $36,000, but each step is delayed a year whenever OPB's December 1 revenue tests fail. The steps are conditional, like the rate cuts on the same trigger, so the projection holds the 2026 amounts and lists the steps under enacted changes not applied (conditional).
|
dep_exemption | Fixed in law: held at the rules-year amount in every later year. | The dependent exemption is $5,000 for 2026 and rises $125 a year from January 1, 2027 until $6,000, subject to the same revenue-test delays as the standard deduction; the projection holds $5,000 and lists the steps under enacted changes not applied (conditional).
|
retirement_income_exclusion_single, retirement_income_exclusion_mfj | Enacted schedule: 2027: retirement_income_exclusion_single $70,000, retirement_income_exclusion_mfj $140,000; held at the 2027 value after 2027. | The 65+ retirement income exclusion is $65,000 per taxpayer through tax year 2026 and $70,000 for tax years beginning on or after January 1, 2027 (per spouse on a joint return); no indexing.
|
retirement_exclusion_partial_single, retirement_exclusion_partial_mfj | Fixed in law: held at the rules-year amount in every later year. | The 62-64 (or disabled) retirement exclusion stays $35,000 per taxpayer before and after 2027; nominal, no indexing.
|
retirement_exclusion_min_age, retirement_exclusion_partial_min_age, retirement_disabled_age, military_min_age | Attained age: the same age in every year. | Fixed attained ages: 62-64 during any part of the year (or permanently and totally disabled) for the lower tier, 65 or older for the higher tier; the military exclusion's split is 'less than 62 years of age'.
|
military_cap_young, military_earned_bonus, military_earned_threshold | Fixed in law: held at the rules-year amount in every later year. | Military retirement exclusion under 62: $17,500 plus another $17,500 if Georgia earned income exceeds $17,500; nominal in § 48-7-27(a)(5.1), no indexing.
|
earned_income_in_retirement_exclusion | Fixed in law: held at the rules-year amount in every later year. | No more than $5,000 of earned income counts as retirement income; nominal.
|
low_income_credit_agi, low_income_credit_amount, low_income_credit_amount_last, low_income_credit_agi_limit | Fixed in law: held at the rules-year amount in every later year. | The low income credit (per-exemption amounts by federal AGI band, none at $20,000 or more) is a nominal table in O.C.G.A. 48-7-52; DOR still applies the $20,000 limit. The statute text itself could not be fetched (no reachable copy); the table has carried the same amounts for decades, but indexing absence is inferred from the DOR publications, not read in the statute.
|
dep_child_credit | Fixed in law: held at the rules-year amount in every later year. | $250 per qualifying child under age six (O.C.G.A. 48-7-29.27, from 2026); nominal amount per DOR; statute text not fetched.
|
dep_child_credit_max_age | Attained age: the same age in every year. | Child must not have attained age six during the taxable year (engine: 5 or younger); fixed age.
|
cap_loss_limit, cap_loss_limit_mfs | Fixed in law: held at the rules-year amount in every later year. | Georgia starts from federal AGI, so the fixed IRC 1211(b) limit applies.
|
Enacted for later years, not applied by the projection
- Flat income tax rate is 4.99% for 2026 and falls 0.125 point each January 1 from 2027 until 3.99%, each step delayed a year when the Governor's revenue estimate, prior-year collections or Revenue Shortfall Reserve tests fail as of December 1. Whether the 2027 step happens is settled only by the Office of Planning and Budget's determination due by December 1, 2026, not yet made as of 2026-10-01, so the projection holds the 2026 amount (conditional). (2027-2034; conditional)
- HB 463 (2026), Georgia Economic Growth and Tax Relief Act of 2026 (as passed House and Senate) (Georgia General Assembly, legislation): 48-7-20(a.1) as amended. Quoted: "0.125 percent annually beginning on January 1, 2026 2027, until the rate reaches 4.99"; "shall be delayed by one year for each year that any of the following are true"; "The Governor's revenue estimate for the succeeding fiscal year is not at least 3"; "The Office of Planning and Budget shall make the determinations provided in". Checked 2026-10-12.
- New exclusions of up to $1,750 of qualified overtime (hourly full-time employees) and up to $1,750 of cash tips from 2026; the overtime exclusion (and the tips paragraph) stand repealed December 31, 2028. (2026-2028)
- HB 463 (2026), Georgia Economic Growth and Tax Relief Act of 2026 (as passed House and Senate) (Georgia General Assembly, legislation): 48-7-27(a)(16)-(17). Quoted: "This paragraph shall stand repealed and reserved on December 31, 2028". Checked 2026-10-12.
- Standard deduction +$375 single / +$750 joint and dependent exemption +$125 a year from 2027 until $18,000 / $36,000 and $6,000, each step delayed a year when the December 1 revenue tests fail. Whether the 2027 step happens is settled only by the Office of Planning and Budget's determination due by December 1, 2026, not yet made as of 2026-10-01, so the projection holds the 2026 amount (conditional). (2027-2034 or later; conditional)
- HB 463 (2026), Georgia Economic Growth and Tax Relief Act of 2026 (as passed House and Senate) (Georgia General Assembly, legislation): 48-7-27(a)(1)(B) as amended. Quoted: "beginning on January 1, 2027, until such deduction reaches $36,000.00"; "be increased by $375.00 annually beginning on January 1, 2027, until such deduction"; "reaches $18,000.00, provided that such increases in such deduction shall be subject"; "shall be delayed by one year for each year that any of the following are true"; "The Governor's revenue estimate for the succeeding fiscal year is not at least 3"; "The Office of Planning and Budget shall make the determinations provided in". Checked 2026-10-12.
- HB 463 (2026), Georgia Economic Growth and Tax Relief Act of 2026 (as passed House and Senate) (Georgia General Assembly, legislation): 48-7-26(b) as amended. Quoted: "such deduction shall be increased by $125.00 72 annually beginning on January 1, 2027, until such deduction reaches $6,000.00". Checked 2026-10-12.
What the engine does not calculate, and known approximations
- Without the spouse's age, the $130,000 joint cap is applied to the couple's pooled income; with it, each spouse's own income is tested against their own cap and age.
- Form 500 line 16 is rounded to the whole dollar; the engine carries the exact 4.99% product (differs by at most $0.50).
- Jointly held capital gains are split 50/50 between the spouses' Schedule 1 columns (the IT-511 rule for jointly held items); separately owned gains cannot be attributed to one spouse.
- Itemized deductions and HB 463's overtime / cash-tips subtraction are not modeled (the line 14 dependent exemptions are, engine 1.7.0).
- The low income credit (line 17) is not given on a married-filing-separately return, which is limited to the joint-return credit (it needs the spouse's income).
- ordinaryIncome is read as interest, dividends and other investment income: at 62 or over (or disabled) it joins the retirement income exclusion (Schedule 1 lines 6-10, engine 1.8.0), split half and half between spouses. Earned income belongs in wages, of which only $5,000 per person joins the exclusion.
- The low income credit on a married-filing-separately return (limited to the joint-return credit, which needs the spouse's income): none is given. Sources: Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); Georgia Department of Revenue: qualifying-child-credit (checked 2026-10-12); Georgia Department of Revenue: low-income-tax-credit (checked 2026-10-12).
- Unborn dependents (Form 500 line 7b, a child with a detectable heartbeat): the dependents input lists people claimed on the federal return, so no line 14 amount is given for them. Sources: Employer's Withholding Tax Guide 2026 (revised) (checked 2026-10-12); HB 463 (As Passed House and Senate), Georgia Economic Growth and Tax Relief Act of 2026 (checked 2026-10-12); 2025 IT-511 Individual Income Tax Instruction Booklet (checked 2026-10-12); 2025 IT-511 Individual Income Tax Booklet (archived copy) (checked 2026-09-27); Georgia Department of Revenue: qualifying-child-credit (checked 2026-10-12); Georgia Department of Revenue: low-income-tax-credit (checked 2026-10-12).
What the engine does not calculate for any state (itemized deductions, credits beyond those listed, part-year residents, and more) is listed on the calculation order page.
Verification
Worksheet-tested backend/tests/test_state_worksheets_1.c replays the 2025 Form 500 (with the 2026 HB 463 rate 4.99% and $15,000/$30,000 standard deduction substituted) line by line: Schedule 1 page 2 Retirement Income Exclusion per taxpayer column (62-64 and 65+ caps, earned-income part, IRA/conversion/pension/capital-gain pooling, per-spouse caps, joint gains 50/50), Schedule 1 page 3 Military Retirement Income Exclusion (under-62 base and the $17,500 earned-income test), Social Security subtraction, and line 16 rounding.
- Golden scenarios (hand-computed expected tax, asserted to within $1):
X02,X03,GAX1,GAX2,X07,GAINERT. - State-specific unit tests:
test_capped_exclusion_states,test_v3_folds_v2,test_ga_age_tiers,test_spouse_split_sentinels,test_dependents_by_state,test_absent_is_unchanged,test_c_interface_edges,test_applied,test_paths,test_incoherent_inputs_clamped,test_ga_short_term_gain_no_room,test_s2_pools_and_la,test_legacy_request_equals_v2,test_military_tiers,test_ga_earned_income_in_rie,test_wages_ordinary_elsewhere,test_ga_pool_per_spouse,test_ga,test_worked_ratios,test_ratio_rules,test_ga_standard_deduction_2026,test_disability_rules. - Structural tests covering every state: 8.
- State forms and worksheets followed in the test derivations: Form 500 (2025) lines 8-16 and 17 (low income credit, sized only), 2026 figures substituted; Form 500 Schedule 1 (2025) lines 7a/7b/7d/7e, 8, 13, 14; Form 500 Schedule 1 page 2 Retirement Income Exclusion (2025) lines 1-17; Form 500 Schedule 1 page 3 Military Retirement Income Exclusion (2025) lines 1-8; IT-511 (2025) Low Income Credit Worksheet.
Social Security
Social Security benefits are fully exempt: none of the federally taxable amount enters the state base.
API value:
socialSecurityRule: "exempt". The engine's input is the federally taxable amount; income tests use the sum of the income components as the adjusted-gross-income proxy.