Georgia does not tax Social Security benefits
Georgia exempts all Social Security income from state income tax. If you receive Social Security retirement, survivor, or disability benefits, you will not owe Georgia state income tax on that money. This applies whether you live in Georgia year-round or are a part-time resident.
The federal government may tax your Social Security benefits depending on your total income, but Georgia itself does not. This means you can exclude your entire Social Security payment when you file your Georgia tax return.
Key Takeaways
- Georgia excludes all Social Security benefits from state income tax, regardless of how much you receive or your other income.
- Federal tax on Social Security depends on your combined income (wages, interest, and half your Social Security), not on Georgia's rules.
- You still report Social Security on your federal return, but you can exclude it entirely from your Georgia return.
- If you receive both Social Security and a government pension, Georgia may tax the pension but not the Social Security portion.
How Georgia treats Social Security on your state return
When you file your Georgia income tax return, you report your Social Security benefits on the same federal forms you use for federal taxes. However, Georgia allows you to subtract out the entire Social Security amount before calculating what you owe the state.
This exemption covers retirement benefits, survivor benefits paid to your family members, and Supplemental Security Income (SSI). It does not matter whether you worked in Georgia, moved there after retirement, or split your time between states. If you file as a Georgia resident, the exemption applies.
Federal taxation of Social Security is separate
The IRS may tax your Social Security benefits based on your combined income. Combined income means your adjusted gross income plus nontaxable interest plus half of your Social Security benefits. If that total exceeds certain thresholds, the federal government taxes up to 85 percent of your benefits.
For 2024, if you file as single and your combined income exceeds $25,000, you may owe federal tax on some of your Social Security. If you file as married filing jointly, the threshold is $32,000. These thresholds have not changed since 1984, so more people hit them each year as incomes rise.
Georgia's exemption does not change this federal calculation. You still report the same income to the IRS. Georgia straightforward does not add its own state tax on top of what the federal government collects.
What counts as income when calculating federal tax on Social Security
The IRS counts several types of income toward the combined income threshold. Wages, self-employment income, interest, dividends, capital gains, and rental income all count. Pensions count. IRA withdrawals count. Even tax-exempt interest from municipal bonds counts toward the threshold.
Your Social Security benefit itself counts as half its amount. So if you receive $2,000 per month in Social Security, $12,000 of that counts toward the threshold. If you also have $20,000 in pension income, your combined income is $32,000, which puts you over the single threshold of $25,000.
If you receive a government pension along with Social Security
Some people receive a pension from a government job where they did not pay Social Security taxes—for example, a teacher's pension or a civil service pension. Georgia taxes these pensions as regular income. However, Georgia still exempts the Social Security portion of your income.
If you receive both a government pension and Social Security, you will owe Georgia tax on the pension but not on the Social Security. You report both on your return and subtract only the Social Security amount.
How to report Social Security on your Georgia return
You file Georgia Form 500, the Georgia Individual Income Tax Return. You report your Social Security benefits on the same line where you report them federally, but Georgia provides a subtraction. On the form, you list your Social Security income and then subtract the entire amount on the line for Social Security exclusion.
If you use tax software, the program usually handles this automatically once you enter that you are a Georgia resident and report Social Security income. If you file by hand, the Georgia Department of Revenue publishes instructions each year showing exactly which line to use for the exclusion.
Frequently Asked Questions
Do I have to file a Georgia tax return if I only have Social Security income?
No. Georgia does not require you to file a state return if your only income is Social Security, since that income is not taxed. However, if you have other income—wages, interest, pensions—you may need to file depending on the total amount. Check the current filing threshold on the Georgia Department of Revenue website.
If I move to Georgia after I retire, do I still get the Social Security exemption?
Yes. The exemption applies to anyone who files as a Georgia resident, regardless of when they moved there or where they worked. You do not have to have worked in Georgia to receive the exemption.
Does Georgia tax my spouse's Social Security if we file jointly?
No. Georgia exempts all Social Security benefits for both spouses on a joint return. Each spouse's Social Security is subtracted from the household income before calculating Georgia tax.
What if the IRS says I owe federal tax on my Social Security?
You pay the federal tax to the IRS, but you still do not owe Georgia tax on that same Social Security income. The two taxes are separate. Georgia's exemption does not change what you owe federally, and federal tax does not change Georgia's exemption.
Are there any Georgia counties that tax Social Security differently?
No. Social Security exemption is a state rule that applies uniformly across all Georgia counties. Local taxes in Georgia do not explore to income tax, so county of residence does not affect the exemption.