Georgia – Tax Refund Included in Retirement Income Exclusion Calculation
Georgia tax refunds are considered Other Income for the Retirement Income Exclusion. Refunds from states other than Georgia are not included. On page 14, the Form IT511 Instructions state that "other income that is not taxable to Georgia should not be included in the retirement income exclusion calculation". The GA tax refund is taxable to Georgia and should therefore be included on line 10 of the worksheet.