Line 5 of Subtractions on page 14 of the Georgia IT-511 Income Tax booklet says "5. Individual retirement account, Keogh, SEP and SUB-S plan withdrawals where tax has been paid to Georgia because of the difference between Georgia and Federal law for tax years 1981 through 1986."
It is highly unlikely that you paid tax to the state of Georgia on the contributions to your IRA if you were not residents of Georgia in 1981 to 1986. This subtract is available ONLY to taxpayers who paid tax to Georgia on the amounts contributed to an IRA or similar account.
As for Georgia having the right to tax IRA distributions whose contributions were made in another state, that has been the law in every state since the beginning of 1996 - you owe tax on pensions and IRA distributions in the state where you received the distributions, not where you made the contributions. Please see this Community discussion.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
