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April 11, 2022
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Married Filing separately / Spouse's AGI for Low Income Tax Credit

  • April 11, 2022
  • 1 reply
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We live in Georgia which I understand to not be a community property state so why is TT asking for her AGI? What if I did not have access to her AGI amount?

    Best answer by AnnetteB6

    According to the instructions for the Georgia Individual Income Tax, a taxpayer filing a separate return when a joint return could have been filed may only qualify for the Low Income Tax Credit if they would have qualified if a joint return had been filed.  

     

    Therefore, your spouse's AGI must be entered to see if you would have qualified for the credit if you had filed a joint return.

     

    If you did not have access to your spouse's AGI or if you did not enter it so that you could qualify for the credit, the Georgia Department of Revenue may contact you regarding claiming a credit you were not qualified to claim.  Since you are required to enter your spouse's Social Security number as part of the Georgia return, the GA DOR will have access to the information after the fact.

    1 reply

    AnnetteB6Answer
    April 11, 2022

    According to the instructions for the Georgia Individual Income Tax, a taxpayer filing a separate return when a joint return could have been filed may only qualify for the Low Income Tax Credit if they would have qualified if a joint return had been filed.  

     

    Therefore, your spouse's AGI must be entered to see if you would have qualified for the credit if you had filed a joint return.

     

    If you did not have access to your spouse's AGI or if you did not enter it so that you could qualify for the credit, the Georgia Department of Revenue may contact you regarding claiming a credit you were not qualified to claim.  Since you are required to enter your spouse's Social Security number as part of the Georgia return, the GA DOR will have access to the information after the fact.

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    OldFatDogAuthor
    April 11, 2022

    geez, understood, thanks . . I wonder about couples that aren't speaking to each other for whatever reason, anyway that's not me and with or without her income it only made a $14 difference. 😁