Kh52
Level 2

Does the Georgia Retirement Income Exclusion apply to Non-Residents?

My question is: Does a non-resident qualify for the retirement exclusion if the only income attributable to George is a partner’s distributive share of rental income?

In 2024, we acquired a partnership interest, and the partnership reported our distributive share of Georgia-apportioned and allocated income on the Federal Schedule K-1. I have read Georgia’s tax return instructions for part-year and non-residents, and I am still unclear about them. We are retired in Nevada. Are we eligible to include this exclusion adjustment on the Georgia state return?