Georgia - Income Ratio, Time Ratio and Georgia Itemized Deductions
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Income Ratio

This ratio is calculated by using the income earned or received while a resident of Georgia divided by your total income earned or received. 

Time Ratio

This ratio is calculated by using the number of days in the state of Georgia divided by the number of days in the year.

Time Ratio

This ratio is calculated by using the number of days in the state of Georgia divided by the number of days in the year. 

Georgia Itemized Deductions

Georgia itemized deductions are the federal itemized deductions (less certain itemized deductions not allowed in Georgia) that were paid which a resident of Georgia. These deductions would not be subjected to proration using either the Income Ratio or Time Ratio.

For more information see the Georgia Individual Part Year Residents: Time Ratio and Georgia Itemized Deductions FAQ