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13009: GA - Over 65 Deduction for Nonresidents and Part-Year Residents


Georgia

A nonresident Georgia taxpayer has received a letter from the GA DOR disallowing the "65 or over" deduction. The taxpayer is 67. Does a nonresident not qualify for the GA deduction?


The GA over 65 deduction is available to residents, nonresidents and part year residents who claim the standard deduction.

Contact the Georgia Department of Revenue and advise them that the taxpayer is over 65. Use the contact information in the letter. If the taxpayer is over 65, GA DOR will allow the deduction.

The GA DOR often sends such disallowance letters to nonresident and part-year resident taxpayers who claim the over 65 deduction, possibly because the deduction is not claimed where a resident would claim it, on line 11b. Nonresident and part-year residents must complete GA Schedule 3 on page 6 of the GA 500 to compute taxable income. The software follows the instruction at the top of Schedule 3, "Do not use lines 9 thru 14 of page 2, form 500", which requires line 11b. to be left blank.

For a nonresident or part-year resident, the over 65 deduction is included in line 10 of Schedule 3 and reflected in the taxable income that flows from line 14 to line 15, page 2 of the return.


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