Article: 50360
Overview
The GA – Retirement Income Exclusion (RIE) screen is used to calculate the Georgia retirement income exclusion amount for taxpayers and spouses who qualify. This screen includes fields for disability exclusions, retirement income amounts, and a worksheet for nonresident or part-year resident overrides.
Fields highlighted in green are override fields and will override any data that automatically flows to those fields from elsewhere in the return.
How to Add the GA RIE
- Click on the State Taxes section on the left-hand side of the screen.
- Click the link “I’d like to see the forms I’ve filled out or search for a form.”
- Use the drop list to select Georgia.
- Under the General tab, select RIE – Retirement Income Exclusion.
- Complete the screen.
- Click Save.
Disability Portion
Use this section if either the taxpayer or spouse is claiming a disability exclusion as part of the retirement income exclusion. You’ll enter:
- Type of disability
- Date of disability
- Disability subtraction amount (override field)
This section is only applicable if disability income is part of the total retirement exclusion claimed.
RIE Worksheet
This section calculates the portion of retirement income eligible for exclusion based on income type. For both the taxpayer and spouse, enter amounts for the following (all are override fields):
- Salary and wages
- Other earned income
- Interest income
- Dividend income
- Alimony
- Capital gains (losses)
- Other income (losses)
- Taxable IRA distributions
- Taxable pensions
- Rental, royalty, partnership, S corp, etc.
These entries will determine the net retirement income exclusion.
Nonresident/Part-Year Worksheet
This section is used to enter income ratio overrides for taxpayers and spouses who were nonresidents or part-year residents of Georgia. Enter the following (all are override fields):
- Earned income ratio – Georgia
- Earned income ratio – Everywhere
- Unearned ratio – Georgia
- Unearned ratio – Everywhere
These values adjust the RIE amount for partial-year or nonresident filers based on their Georgia-sourced income.
Further Information
For more on Georgia’s retirement income exclusion rules and eligibility requirements, see:
Georgia Department of Revenue – Taxes for Individuals:
https://dor.georgia.gov/taxes/taxes-individuals