General Individual Income Tax Questions - FAQ

  • What is a Special Program code?

    The Special Program code is only used during designated years. An example of a Special Program would be “Tornado Relief” where the State declared that people affected by the Tornado during spring 2008 will be allowed additional time to file their 2007 tax returns. Use of the Special Program Code will be announced to tax preparers and will be posted on this website. There is no program code for this tax year.

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  • I haven’t filed my tax returns for several years and am interested in Georgia's Voluntary Disclosure Agreement Program. What do I do?

    If you have not been contacted by the Department yet, you may qualify for our Voluntary Disclosure Agreement Program, which provides incentives including waiver of penalties and may limit filing requirements for previous periods. 

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  • I want to settle my tax debt through the Voluntary Disclosure Agreement program but have limited funds; do I have to pay the total amount now?

    While full payment is generally required within 90 days to participate in the Voluntary Disclosure Agreement (VDA) program, other payment options are available. If you are unable to make payment in full, include the amount you are able to pay per month when submitting your VDA application and we will advise you if we can accept those terms.

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  • Will Georgia follow IRS Notice number 2004-54 relating to paid preparer signatures?

    Yes. Using the IRS requirements, Georgia will permit paid preparers to sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device (such as signature pen), or computer software program. Also refer to Regulation 560-3-2-.27 “Signature Requirements for Tax Returns”.

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  • If I itemize my deductions on my Federal Schedule A, can I deduct my auto registration and ad valorem tax?

    You can deduct only the Ad Valorem Tax portion of the annual auto registration on your Federal Schedule A. The new Title Ad Valorem Tax (TAVT) does not appear to be deductible for Federal or Georgia purposes. In order to be deductible as a personal property tax, it must be imposed on an annual basis.

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  • I am claimed as a dependent on my parent or guardian’s income tax return. Does Georgia allow me the personal exemption allowance?

    If you are claimed by a parent or guardian on his/her federal return, you should claim one exemption for yourself on your Georgia return.

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  • How do I treat Roth IRAs for Georgia purposes?

    Roth IRA’s are treated the same for Georgia purposes as they are treated for federal purposes.

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