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Level 1
April 12, 2026
Question

does Georgia require the same kind of deduction as used on the federal form - i.e., itemized vs standard?

  • April 12, 2026
  • 1 reply
  • 35 views
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1 reply

Level 6
April 12, 2026

For the 2025 tax year in Georgia, you follow a deduction approach similar to federal rules but with some key differences.

Standard vs. Itemized Deductions: Georgia allows you to choose between its own standard deduction or itemizing deductions like on your federal return. Generally, if you itemize federally, you also itemize on your Georgia return when filing separately.

Bonus Depreciation: Georgia doesn't conform to the federal 100% bonus depreciation rule. You must add back any federal bonus depreciation and depreciate assets using Georgia-specific rules.

SALT Deduction Cap: While federal SALT deductions are capped at $40,000 temporarily, Georgia limits this deduction to $10,000 for 2025.

You will need to make adjustments on your Georgia return for bonus depreciation and SALT deductions compared to your federal return.

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