Georgia - Auto Registration and Ad Valorem Tax

The State of Georgia has an Ad Valorem Tax which is listed on the Motor Vehicle Registration certificate. This tax is based on the car's value and is the amount that can be entered on Federal Schedule A (Form 1040) Itemized Deductions for an itemized deduction (if the return qualifies to itemize deductions rather than take the standard deduction). If itemized deductions are also taken on the Georgia return, this amount will automatically be transferred in the total itemized deductions to Line 12a of Georgia Form 500.

Per the GA General Individual Income Tax Questions - FAQ webpage:

If I itemize my deductions on my Federal Schedule A, can I deduct my auto registration and ad valorem tax?

You can deduct only the Ad Valorem Tax portion of the annual auto registration on your Federal Schedule A. The new Title Ad Valorem Tax (TAVT) does not appear to be deductible for Federal or Georgia purposes. In order to be deductible as a personal property tax, it must be imposed on an annual basis.

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