I earned unemployment while living in Arkansas, then moved to Georgia.

[dfreeman121]

I earned unemployment while living in Arkansas, then moved to Georgia when I got a new job. Unemployment stopped at that time, so should not be affecting the GA return.  However, the GA return is calculating tax on the amount exempted by the IRS.  How do I change this?

[ColeenD3]

Make sure that you indicated that you were part-year resident for each state in the Personal Info section. Also, if AR has a state income portion for the unemployment, that could also help distinguish the amounts.

[dfreeman121]

I have marked part-year resident and put in the dates of residency.  The unemployment 1099-G clearly shows Arkansas as the state.  Why is GA picking up the exempted amount from the federal return?

[JohnW152]

Part-year residents of Georgia compute their tax based on their AGI from Georgia sources, which includes all items of AGI received while a Georgia resident, and all items received from Georgia sources while they weren’t a resident.

Georgia taxable income for part-year residents is calculated by subtracting prorated deductions and exemptions from total Georgia income in column C of Schedule C.  The result entered on line 15 of Form 500.

See Schedule 3: Part Year and Nonresidents in the Income Tax Forms & Instructions IT-511 (Booklet) available at This Year's Individual Income Tax Forms for more information.

The state did not adopt the provisions of the American Rescue Plan Act (ARPA), which included temporary changes to the taxability of unemployment income at the federal level. 

According to Georgia's Income Tax Federal Tax Changes page,

[U]nemployment income remains taxable at the state level and must be included in a taxpayer’s income on his or her Georgia return.  Any unemployment income that was excluded on the taxpayer’s federal return should be added back on Georgia Form 500, Schedule 1, line 5.