Retirement tax questions
The one time deduction amount is an amount equal to the amount of contributions to the Teachers Retirement System of Georgia made by a taxpayer between July 1, 1987, and December 31, 1989, which contributions were not subject to federal income taxation but were subject to Georgia income taxation.
See Georgia Department of Revenue Informational Bulletin IT 2010-06-15 here.
The deduction may be entered at the screen Teacher's Retirement in the Georgia state income tax return.
