topic 2025 GA Income and Retirement Worksheets line 7a Error? in State tax filing

2025 GA Income and Retirement Worksheets line 7a Error?

me_fisk — Sat, 07 Feb 2026 20:08:28 GMT

I have $99774.94 of IRA distributions and pension income. Of this, $146 is not taxable due to basis in the IRA. I also have $4000 of basis from 1985 & 1986 that was deducted on federal return but not allowed on GA return. I can subtract that on my GA return (first time I've taken a distribution).

I expected to see $99629 on line 7a, with $4000 on line 7d. But TurboTax shows $95629 on 7a and $4000 on 7d. Looks like line 7b already subtracted out the $4000.

I deleted the forms and redid GA taxes and nothing changed.

Am I missing something? Do I need to just manually change the amount on line 7a?

Re: 2025 GA Income and Retirement Worksheets line 7a Error?

CesarJ — Wed, 11 Feb 2026 15:49:02 GMT

No, you shouldn't manually change Line 7a of Schedule 1 in Form GA 500. Georgia begins with your federal adjusted gross income, which includes only the taxable portion of your IRA distribution. Since your federal return already reduced the distribution for basis, that lower amount correctly flows to Line 7a.

The separate $4000 GA subtraction is handled on Line7d as a state adjustment. This adjustment prevents the basis from being deducted twice.

There's no need to override or manually adjust the worksheet, the calculation is correct.

Re: 2025 GA Income and Retirement Worksheets line 7a Error?

mefisk — Thu, 12 Feb 2026 17:05:06 GMT

Thank you so much for your answer. I hadn't considered that the basis deduction was included in the federal AGI. It also looks like the correct amount for the IRA distribution is included on page 2 of the retirement income exclusion worksheet. But I don't quite understand why line 7a of the Income and Retirement Worksheets includes the $4000 credit for the disallowed contributions in 1985 & 1986 as well as being shown on line 7d. Since the total appears to be correct, I guess I should just not worry about it!

Again, I very much appreciate your explanation. It's very, very helpful!