Entering Georgia subtractions in ProConnect Tax

Below, you'll find answers to frequently asked questions about Georgia Subtractions, which can be reached by following these steps:

1. From the Input Return tab, go to State & Local ⮕ Modifications ⮕ GA Modifications.
2. Scroll down to the Georgia Subtractions section.

•  Date of disability - This entry is mandatory to calculate the Retirement Income Exclusion based on disability. Enter the date, in m/d/y format, that the taxpayer or spouse became disabled. This date prints on the GA Schedule 1, page 1.
• Type of disability - Enter the type of disability in the respective input fields. This information prints on the GA Schedule 1, page 1.
  • Note: If the return is a nonresident or part-year resident return, the retirement income exclusion amounts can be prorated as follows:
    • Part-year Resident – Retirement income ratio only.
    • Nonresident – Retirement income ratio only.

• Other retirement exclusion income (Click on button to expand) - Enter a description and the amount of other income to include as retirement income on the retirement exclusion worksheet. The amount entered will flow to the GA Schedule 1, page 2, line 10.
• Social Security credit deduction - Enter the amount of Social Security credit claimed on the federal return. This amount flows to the GA Schedule 1, page 1, line 12.
• HR 3090 Adjustments - Any field with [O] is an override of the program calculations. The program does not automate the calculation of the following. These items will need to be manually entered into the corresponding additions and subtractions fields. The addition inputs should be entered from the total amounts on the current return's federal Schedule A total and Adjustments to income total. The Subtraction items must be manually figured or can be found by following the steps below.
  • Schedule A adjustment - Enter the Federal Schedule A (GA amounts) total from the copied client’s pre-3090 return. This amount is not automated. This amount flows to the GA Schedule 1, page 1, line 12.
  • Federal adjustment to income adjustment - Enter the GA amount of adjustments to income from the copied client’s 1040 (pre-3090). This amount is not computed automatically. This amount flows to the GA Schedule 1, page 1, line 12

• Deductible portion of contributions to the Georgia higher education savings plan - Enter the amount of the GA higher education savings plan contribution exclusion (Section 529 Plan) allowed. This amount flows to the GA Schedule 1, page 1 line 12.
• Other subtractions (Click on button to expand) - Enter any other amounts with descriptions to be included as subtractions from income. The program prints supporting statements. The amount will flow to the GA Schedule 1, page 1, line 12.