Georgia - Injured Spouse Relief Innocent Spouse
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Georgia Department of Revenue, Taxpayer Services Division, Innocent/Injured Spouse Relief:

Q. Does Georgia have innocent spouse rules?

A. The Georgia legislature passed innocent spouse legislation during 1999. Generally a person must have been treated as an innocent spouse under IRS guidelines before innocent spouse status can be considered for Georgia purposes.

Q. Every year my refund is offset to a liability my spouse has with the Department of Human Resources. The IRS instructs me to submit an Injured Spouse form with my return when I file. What should I submit with my Georgia return?

A. It is not necessary to submit a copy of the Injured Spouse form with your Georgia return. When you receive the offset notice, submit your paperwork to the Department of Human Resources.