See the information below for an explanation of the amounts that may be reported on line 5 of the Georgia Schedule 1:
Other Additions (Line 5)
Enter other additions to federal adjusted gross income here, such as:
* Loss carryovers from years not subject to Georgia income tax
* Higher federal depreciation taken than allowed under Georgia tax law for tax years 1981 through 1986
* Adjustments due to bonus depreciation and Section 179 depreciation differences between Georgia and federal tax law. This amount is calculated and transfers from the Federal/State Adjustment Summary
Note: A calculated adjustment appears on this Statement only if it is positive. Negative adjustments appear in "Subtractions from Income" on Schedule 1. Other federal items that are computed based on AGI may have to be recomputed. Some examples are student loan interest deduction, self-employed health insurance deduction, etc. Enter positive adjustments on this schedule.
* Payments for more than $600 in a taxable year made to employees which are not authorized employees.
* Portion of charitable contributions for which a qualified education expense credit was claimed.(If form IT-QEE-TP2 applied, no further adjustment is necessary program will calculate the QEE adjustment.)
* Taxable portion of withdrawals on the Georgia Higher Education Savings Plan.
* The charitable donation relating to the Land Conservation credit claimed.
Note: If applicable, the program recalculates the phase out of federal Schedule A using Georgia modified Adjusted Gross Income.
Enter any other additions that may be applicable. The total carries to Form 500, Individual Income Tax Return, Schedule 1, Adjustments to Income, line 5.
Note for teachers who deduct (up to) $250 for Educator expenses on federal Form 1040. This deduction is not allowed on your Georgia return. If you have taken the deduction on the federal return, the deduction will be automatically added back to Adjusted Gross Income for Georgia income tax purposes and no further adjustment is necessary.
* Deductions taken on the Federal return for charitable contributions made to rural hospital organizations only if a Georgia income tax credit deduction is also being taken on Schedule 2 for credit code 136 :Qualified Rural Hospital Organization Expense Tax Credit.
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