Filing Georgia State Taxes – an Overview

Every state in America has different tax laws. If you’re filing in Georgia for the first time, you may not know what to expect. Here are answers to some basic questions about how individual income taxes work in Georgia. 

What is the new Georgia House Bill 1302?

On March 23, 2022, Georgia Governor Brian Kemp signed House Bill 1302 into law.

Georgia House Bill 1302 is a one-time tax credit for Georgia taxpayers who filed state returns for both 2020 and 2021. As a Georgia filer, the amount of credit you’re eligible to receive will depend on your filing status:

  • $250 for single filers
  • $250 for married filing separate
  • $375 for head of household
  • $500 for married filing joint

To claim the credit, complete and file your Georgia state tax return for tax year 2021. The Georgia Department of Revenue will automatically credit you with the one-time refund.

Learn more about the Georgia House Bill 1302

What taxes does Georgia have? 

The state of Georgia has individual income tax and general sales tax. Other taxes you might pay as an individual include local tax, property tax, and estate tax.  

Who is required to pay taxes in Georgia? 

If you earn money from a source in the state of Georgia (for example, the company you work for is located in the state), you will typically be required to pay state income tax. If you are an employee, then your employer should withhold money from each paycheck for Georgia taxes. When you file your state tax return, you may be eligible for a refund from Georgia for any extra taxes you paid during the year. 

Who is required to file Georgia taxes?  

You will need to file a Georgia state tax return if: 

  • You are a resident of Georgia OR 
  • You are not a resident, but you earn income in the state of Georgia, and 
  • You are already required to file federal taxes, and 
  • You earn more than the state standard deduction and personal deductions 

*Important* If you had Georgia state income taxes withheld from your paycheck, you should file a state tax return. This is the only way to get your refund if you are owed money back from the state. 

Are you a military spouse?  Your income may be exempt from tax in Georgia. Read this article to find out more. 

Does Georgia have reciprocity with SC? With FL? With TN? 

Georgia does not have reciprocity agreements with its neighboring states. This means that if you are a legal resident of another state and earn money in Georgia, you will need to file a Georgia return. But you can get a tax credit from your home state for the amount you paid to Georgia. 

If you are a resident of Georgia who works in another state, you can claim a credit for the income taxes paid to the other state on your Georgia return. See how to do this using TaxSlayer 

Does Georgia have a state EITC? 

No, the state of Georgia does not have its own earned income tax credit (EITC).  

It does offer a low-income tax credit for filers who earn less than $20,000 per year. Learn more about this credit 

What are some other Georgia tax credits?

Qualified caregiver expense credit  

This nonrefundable credit covers up to 10% of your qualified care expenses. The maximum credit is $150. 

Qualified education expense credit 

This tax credit is available to taxpayers who have contributed to a student scholarship organization. The maximum value of the credit depends on your filing status: single or head of household filers can claim up to $1,000 per tax year; married filing jointly can claim up to $2,500; and married filing separately can claim up to $1,250. See if you qualify for this credit. 

TaxSlayer supports Georgia state tax forms and makes it easy to file your state return. Log in or create a free account to get started.  

This article is intended to provide general information to the public and does not provide personalized tax, investment, legal, or business advice. You should seek the assistance of a professional for advice on taxes, investments, and any other financial, legal, or business matter pertinent to your individual situation.