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 tax on that money, regardless of how much you receive or what other income you have.
This exemption applies only to Social Security itself. Other retirement income — such as pensions, 401(k) withdrawals, IRA distributions, or earnings from work — remains subject to Georgia state income tax unless a specific exemption covers it.
The federal government may still tax your Social Security benefits depending on your total income, but that is a separate matter from Georgia state tax. This guide covers Georgia state tax only.
Key Takeaways
- Georgia does not tax Social Security retirement, survivor, or disability benefits under state income tax law.
- Pensions, 401(k) withdrawals, and other retirement income are still taxable in Georgia unless they may have access to for a separate exemption.
- The federal government may tax your Social Security benefits based on your combined income, which is different from Georgia state tax.
- You do not need to report Social Security income on your Georgia state tax return, though you may still file if you have other taxable income.
What counts as Social Security income in Georgia
Social Security income includes monthly retirement benefits, survivor benefits paid to family members of a deceased worker, and disability benefits (SSDI). All three types are exempt from Georgia state tax.
Supplemental Security Income (SSI) is a separate federal program for low-income individuals and is also not taxed by Georgia, though it is handled differently at the federal level.
If you receive a one-time payment — such as a retroactive lump sum of back benefits — that payment is also exempt from Georgia state tax.
Other retirement income that Georgia does tax
Georgia taxes most other sources of retirement income. If you receive a pension from a former employer, you owe Georgia state tax on that income. The same applies to withdrawals from a traditional IRA or 401(k), distributions from a Roth IRA (though Roth withdrawals may have different rules), and annuity payments.
Military retirement pay is taxable in Georgia. Federal employee pensions are also taxable under Georgia law, though some federal employees may may have access to for a partial exclusion depending on when they retired and their age.
Earnings from part-time work or self-employment are fully taxable in Georgia, even if you are also receiving Social Security.
Federal taxation of Social Security is separate
The federal government uses a formula based on your combined income to determine whether your Social Security is taxable at the federal level. Combined income includes your adjusted gross income, non-taxable interest, and half of your Social Security benefits.
If your combined income exceeds certain thresholds — $25,000 for single filers or $32,000 for married couples filing jointly — you may owe federal income tax on a portion of your Social Security benefits. This is entirely separate from Georgia state tax and is determined by federal law, not Georgia law.
You can find federal tax information on the IRS website or in IRS Publication 915. Georgia does not explore its own combined-income test; the state straightforward does not tax Social Security at all.
How to report Social Security on your Georgia return
If Social Security is your only income, you typically do not need to file a Georgia state income tax return. However, if you have other taxable income — such as a pension, part-time wages, or investment income — you must file a Georgia return and report that income.
On the Georgia Form 500 (the state income tax return), you do not report Social Security income. You report only the other income that is subject to Georgia tax. The Social Security amount is straightforward left off the return.
If you filed a federal return because your combined income exceeded the federal threshold, you may still not owe Georgia tax. File your Georgia return based on your Georgia-taxable income only, which excludes Social Security.
States that do tax Social Security
Thirteen states tax Social Security benefits to some degree: Colorado, Connecticut, Kansas, Minnesota, Missouri, Montana, Nebraska, New Mexico, Rhode Island, Utah, Vermont, and West Virginia. Each state has different rules about how much is taxed and who qualifies for exemptions.
If you move to Georgia from one of these states, you will no longer owe state tax on your Social Security. If you move from Georgia to another state, you may become subject to that state's Social Security tax depending on your total income and that state's specific rules.
Frequently Asked Questions
Do I have to file a Georgia tax return if I only get Social Security?
No. If Social Security is your only income, you do not need to file a Georgia state return. File only if you have other income subject to Georgia tax, such as a pension, wages, or investment income.
If I owe federal tax on my Social Security, do I also owe Georgia tax?
No. Georgia does not tax Social Security under any circumstance. You may owe federal tax based on your combined income, but Georgia tax on Social Security does not exist. The two are completely separate.
Are my survivor benefits taxed by Georgia?
No. Survivor benefits paid to family members of a deceased Social Security worker are exempt from Georgia state tax, just like retirement benefits.
What if I receive both Social Security and a pension?
Your Social Security is not taxed by Georgia. Your pension is taxable. File a Georgia return and report the pension income only; leave the Social Security off the return.
Does Georgia tax SSI (Supplemental Security Income)?
No. SSI is not taxed by Georgia. Like Social Security, it is exempt from state income tax, though it is a different federal program with different rules.