GA pension taxes?

[Nanatopcehm]

My wife and I are both over 65. I have a retirement pension of $101,000. I file my taxes as married, filing jointly. Is only the first $65,000 of my pension not taxed or is it $130,000 because I am filing jointly?

[AnnetteB6]

According to the Georgia Individual Income Tax Instructions, the retirement exclusion of $65,000 for taxpayers over the age of 65 is available for both the taxpayer and spouse. 

However, they must each qualify for the exclusion individually.  Therefore, to receive the $130,000 exclusion, your spouse must also be reporting a pension distribution over $65,000.  If you are the only one reporting pension income, then your maximum exclusion will be $65,000 instead of $130,000.

For your reference, the information is on page 15 of the following document:  2020 IT-511 Individual Income Tax Booklet