You can claim the Georgia Low Income Credit as long as you meet the following conditions:

1.        Your Federal adjusted gross income is less than $20,000.  (You can find your adjusted gross income on line 37 of Form 1040, line 21 of Form 1040A or line 4 of Form 1040EZ)

2.       Part year residents can claim the credit if they are residents at the end of the year. 

3.       If you file as married filing a separate return, you can only claim the credit that would have been allowed on a joint return.

4.       The credit can NOT exceed your state tax liability.  If you have no Georgia income tax, you will have no credit.

Please click on the link below and scroll to page 15.  You will find the Low Income Credit Worksheet there. 

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/TSD/Form/2016%20IT-511%20...