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Individual Part Year Residents: Time Ratio and Georgia Itemized Deductions
Schedule 3 - Time Ratio for Part-Year Residents
The time ratio (instead of the income ratio) can be used to compute the allowed amount of the standard deduction and the allowed amount of the exemptions. The time ratio is calculated by using the number of days in the state of Georgia divided by the number of days in the year.
| 1/1 to 1/31 | = 31 days including day 1 |
| 2/1 to 2/28 | = 28 days |
| 3/1 to 3/31 | = 31 days |
| 4/1 to 4/1 | = 1 day |
A total of 91 days in the State of Georgia.
| Standard year has 365 days in the year | 91 divided by 365 = 24.93% |
| Leap year has 366 days in the year | 91 divided by 366 = 24.86% |
Note: The time ratio percentage must be entered on Line 9.
Schedule 3 - Actual Georgia Itemized Deductions for Part-Year Residents
- Georgia itemized deductions are federal itemized deductions that were paid while a Georgia resident.
- This would be used instead of prorating the Federal itemized deductions.
- When using Georgia itemized deductions, Line 13 is calculated differently from the line instructions.
The PDF examples below show how Schedule 3 can be calculated.
Note: Only applies to returns being filed using software products.
