How do i determine how much to allocate to spouse and myself for the Georgia retirement exclusion? He is over 62 and i am not. Can i allocate it all to him?

[randytiera]

Georgia state tax return is asking this question for capital gains and state refund for 2018.

[KarenJ]

According to the GA Form 500 instructions, income from property that is jointly owned should be allocated to each taxpayer at 50% of the total value.  The remainder should be allocated according to the owner of the income.