Article: 50403

General Information

The GA – 500 Schedule 1 screens are used to report additions and subtractions to federal adjusted gross income (AGI) in order to comply with Georgia income tax rules. These adjustments are made using two separate screens:

• GA – 500 Schedule 1 – Additions
• GA – 500 Schedule 1 – Subtractions

Each screen must be added and saved separately.

Fields highlighted in blue are modification/adjustment fields, which adjust data that is already flowing in from elsewhere on the return.

GA – 500 Schedule 1 – Additions

Use the Additions screen to enter income that must be added to your federal AGI under Georgia law. You’ll need to indicate whether the addition applies to the taxpayer, spouse, or both.

GA – 500 Schedule 1 – Subtractions

Use the Subtractions screen to enter income that Georgia allows you to subtract from your federal AGI. As with Additions, you’ll specify whether the subtraction applies to the taxpayer, spouse, or both.

How to Add These Forms

1. Click on the State Taxes section on the left-hand side of the screen.
2. Click the link “I’d like to see the forms I’ve filled out or search for a form.”
3. Use the drop list to select Georgia.
4. Under the General tab, select either GA 500 Schedule 1 – Additions or GA – 500 Schedule 1 – Subtractions.
5. Complete the applicable screen.
6. Click Save.

Further Information

For more on Georgia’s Schedule 1 adjustments and taxable income modifications, see:
Georgia Department of Revenue – Taxes for Individuals:
https://dor.georgia.gov/taxes/taxes-individuals