Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-7 - INCOME TAX DIVISION
Subject 560-7-6 - ELECTIONS AND DEFINITIONS
Rule 560-7-6-.01 - Elections.Amended

Universal Citation: GA Rules and Regs r 560-7-6-.01

Current through Rules and Regulations filed through September 23, 2024

Elections under the Internal Revenue Code which individuals make shall likewise be recognized for Georgia income tax purposes. The time and manner of making each respective election as specified by the Internal Revenue Code and the Federal regulations thereunder are recognized by Georgia.

(a) An exception to the general rule that the filing status of the Federal return, whether joint or separate, determines the filing status on the Georgia return is made if either husband or wife is a resident and the other is a non-resident with no Georgia income, or if husband and wife are non-residents with one having Georgia income. Such taxpayers shall file separate income tax returns in this State, in which event their tax liabilities shall be separate; each shall be entitled to only their own personal exemption, credit for dependent(s) other than spouse and personal deductions, and they shall compute their tax based upon married filing separate status.

Ga. Code Ann. Secs. 92-3005, 92-3006, 92-8405, 92-8406, 92-8409, 92-8427.

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