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Ga State Tax Forms

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					         DEPARTMENT OF REVENUE

ELECTRONIC FILING GUIDELINES FOR
 INDIVIDUAL INCOME TAX RETURNS
          (Legacy ELF)

    INFORMATION FOR SOFTWARE
           DEVELOPERS

                       TAX YEAR 2009




  TY2009 Individual (ELF) E-Filing Guidelines for Software Developers – version 1.1
                                         1
                  TABLE OF CONTENTS


SECTION 1:   Introduction………………………………………………….....3
              New for 2009………………………………………………….…3
              State Holidays…………………………………………………...4

SECTION 2:   Georgia Transmissions and Acknowledgements…5
              Transmissions……………………………………………………5
              Acknowledgements……………………………………………..5
              Rejects…………………………………………………………….5

SECTION 3:   Georgia Testing Process………………………………........5

SECTION 4:   Exclusions from Georgia Electronic Filing…………...6

SECTION 5:   Refund and Payment Information……………………...6
              Refund Information……………………………………………..6
              Payment of Balance Due……………………………………….7
              Changes to Banking Information……………………………..7
              Canceling Payments Made With the Return………………...7

SECTION 6:   Record Information……………………………………..…...8
              Generic Record……………………………………………..…...8
              Unformatted Records…………………………………………..9
              Character Sets……………………………………………..…..10

SECTION 7:   GA 500 Record Layout…………………………………….11

SECTION 8:   GA 500EZ Record Layout…………………………..…..…22

SECTION 9:  Unformatted Record Layout………………………….....28
             IND-CR……………………………………………..…………....28
             1099-G……………………………………………..………..…..30
             IT-QEE-TP2……………………………………………………....……32
SECTION 10: Tax Credit Code………………………………………..…..…33




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SECTION 1:          INTRODUCTION
The Georgia Department of Revenue implemented the Federal/State
Electronic Filing Program statewide in 1996 and it proved to be very
successful.

The continued success of this program depends upon the combined and
dedicated efforts of you, the software developer, and the Department of
Revenue. We believe electronic filing will be a positive step forward in
meeting the needs of all Georgia taxpayers.

The purpose of this guide is to help the software developer in preparing the
Georgia tax data for electronic filing. Other publications from the Georgia
Department of Revenue and the IRS will discuss the policies and procedures
that will be a part of this program.

We hope this guide will enable you to develop your software. If you have
any questions or concerns, please feel free to contact the Department of
Revenue. Our goal is to have an open communication with you so that our
program will continue to be successful.

New for 2009

There will be two different INDV testing’s this year. Testing with LEGACY
ELF and Modernized e-File (MeF) also, it will be the vendor’s choice to
choose, whether to do both or one.

There is a new field added to the Forms 500 & 500EZ. Field # 070E IAT
Transaction Indicator has been added to forms 500 & 500EZ.

There are two new credits this year 130 and 131 and also Credit Forms for
the Credits 129 and 125.

Code           Description                           Credit Forms
125            Qualified Education Expense Credit    IT-QEE-TP1, IT-QEE-TP2
129            Qualified Health Insurance Expense    IT-QHIE
               Credit
130            Quality Jobs Credit                   IT-QJ
131            Alternate Port Activity Tax Credit

IAT – a new application, SEC code and format for ACH payments. It is a
change to the definition of international payments, allowing for the
identification of ACH transactions involving a Financial Institution not
located in the territorial jurisdiction of the US.

The Ga. DOR has begun to make compliance change considerations within
our schemas for IAT. We have followed the IRS-TIGERS Team
recommendation to include an additional checkbox to indicate that an
electronic refund or debit requested by the taxpayer is a transaction
involving a non-US financial institution. The checkbox alone, will not satisfy
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the compliance requirements but will provide a base to expand on, in the
next year. We will need to continue compliance changes to require that the
originator provide the Name/Address for the foreign Financial Institution
and the Name/Address and account # of the foreign account holder.

The Ga. DOR will be handling this issue as many other states plan to do. A
paper check will be issued for refunds and ACH payments will not be
accepted, when the taxpayer indicates that the IAT transaction includes a
foreign Financial Institution.

In case of necessary modifications to this document, you will receive
updates via e-mail. This document and all DOR forms can be found online at
www.dor.ga.gov.
If you have any questions or concerns about this document, please contact:

                            Electronic Services Group
                            Georgia Department of Revenue
                            Taxpayer Services Division
                            Fax: (404) 417-4398
                            E-mail: gaelf@dor.ga.gov




State Holidays
The following is a list of state holidays when all Georgia state agencies will
be closed:

       Holidays                         2009                             2010
New Year’s Day              Thursday, January 1                  Friday, January 1
Robert E. Lee’s Birthday    January 19 – observed on             January 19 – observed
                            Friday, November 27                  on Friday, November 26
Martin Luther King, Jr.’s   Monday, January 19                   Monday, January 18
Birthday
Washington’s Birthday       February 16 – observed on            February 15 – observed
                            Thursday, December 24                on Thursday, December
                                                                 23
Confederate Memorial        April 26 – observed on               Monday, April 26
Day                         Monday, April 27
Memorial Day                Monday, May 25                       Monday, May 31
Independence Day            July 4 – observed on                 July 4 – observed on
                            Friday, July 3                       Friday, July 2
Labor Day                   Monday, September 7                  Monday, September 6
Columbus Day                Monday, October 12                   Monday, October 11
Veterans Day                Wednesday, November 11               Thursday, November 11
Thanksgiving Day            Thursday, November 26                Thursday, November 25
Christmas Day               Friday, December 25                  December 25 – observed
                                                                 on Friday, December 24




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SECTION 2: GEORGIA TRANSMISSIONS AND
ACKNOWLEDGEMENTS
Transmissions
Please make sure that you send all Georgia returns to the Philadelphia ECC-
MTB center. The IRS will reject returns that are not submitted to the
correct home center.

Returns are manually downloaded 1-2 times every State business day based
on the IRS drain schedule. Production and Test returns will be picked up
and processed at the same time.

Acknowledgements
See IRS Publication 1346 Part 1, Section 12, Subsections 10-14.

Acknowledgements are manually sent every State business day after the
returns have been processed. Processing times may take up to 2 State
business days. If you have not received a production acknowledgment after
5 business days please contact us. We do not send acknowledgments for
test returns.

Rejects
The Georgia Department of Revenue will not reject any returns. If duplicate
returns contain direct debit information, the account will be debited twice.
Please see Section 5 of this document for instructions on cancelling
payments.



SECTION 3:            GEORGIA TESTING PROCESS
Only software developers are required to test their software with the
Georgia Department of Revenue. Every year software vendors are required
to complete a Compliance Agreement with the State by filling out the form
that         is         posted             on         the         State      website
(http://www.etax.dor.ga.gov/inctax/efile/softwaredevelopers.aspx). The State will not
review any test cases that are transmitted without a completed Compliance
Agreement.

The State’s testing process is contingent upon successful completion of IRS
testing. The State’s testing process will begin after the software has been
tested and accepted by the IRS. Our anticipated testing time will begin in
November to allow developers to seek certification with the State after
completing the IRS testing.

Test returns are reviewed manually. The data will appear to the reviewer as
it would appear on the form. After the tests have been reviewed an e-mail
indicating the results will be sent to the primary and secondary contacts.
The reviewing process can take up to 3 State business days.

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The State anticipates distributing the test cases in early November to
developers who have send the completed the Compliance Agreement. If
there are any updates to the test cases they will be distributed via e-mail.
If you have any questions regarding the test package, please e-mail us at
gaelf@dor.ga.gov.

Certification for both electronic filing and paper forms must be secured
before the developer can be listed on the DOR website as an approved
vendor. Conditional approval will be given when electronic filing is approved
and online filing can begin.

Approval for paper forms GA-8453 and 525-TV can be secured by contacting
Forms.Coordinator@dor.ga.gov Please instruct your clients to retain the GA-
8453 and please do not mail.

“Subject Matter Expert” (SME) assistance is now available. For information
or questions concerning specific Tax Questions on the State online test
cases, please direct your questions to:
ELF-Online-INDV-test@dor.ga.gov



SECTION 4: EXCLUSIONS FROM GEORGIA
ELECTRONIC FILING
For Tax Year 2009, the Georgia Department of Revenue will allow electronic
filing for full-year, part-year and nonresidents with refund, zero balance or
balance due returns.

THE FOLLOWING RETURN TYPES WILL NOT BE ACCEPTED FOR ELECTRONIC
FILING:

1.     Prior-year returns.
2.     Amended returns.
3.     Returns filed after Oct. 15, 2010.

* Federally rejected returns can be retransmitted during the IRS grace
period.



SECTION 5: REFUND AND PAYMENT INFORMATION
Refund Information
Inquiries on current year refunds can be made utilizing the following
methods:
Automated Service:     404-656-6286          Atlanta Area
                       1-800-338-2389        within Georgia
                       1-877-602-8477        outside Georgia
E-mail:                 refund.inquiry@dor.ga.gov
Online:                 https://www.dor.ga.gov/WMRefund/index.aspx

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Payment of Balance Due

It is the responsibility of the taxpayer who owes additional tax to make
payment to the Georgia Department of Revenue using one of the following
methods:

      Mail a check with the Form 525-TV. This voucher and other Individual
       tax forms can be found online at
       http://www.etax.dor.ga.gov/inctax/individual_income_tax_forms.as
       px.

      ACH debit payments utilizing the e-File and e-Pay system online at
       https://gaefile.dor.ga.gov.

      Credit card payments via Official Payment Corp (OPC) can be made
       either online at www.officialpayments.com or by phone 1-800-2PAY-TAX
       using jurisdiction code 2000 for Individual taxes.

      ACH debit payments utilizing tax preparation software.


If a taxpayer chooses a direct debit date later than the statutory due date,
penalty and interest charges will be incurred.

If changes are made to the return during processing that cause a different
amount due, the State will still debit the original amount that was
transmitted with the return on the date that was originally requested.

Changes to Banking Information

The Georgia Department of Revenue cannot make any changes to bank
account information. It is the responsibility of the taxpayer and/or ERO to
verify that banking information is correct.

Canceling Payments Made With the Return

If the taxpayer finds it necessary to cancel a payment made with the return
they can do so by contacting a Customer Service Representative no later
than 3 business days prior to the date of the direct debit.

To cancel a payment, customer service representatives can be reached at
404-417-4488 in the Atlanta area or 1-888-604-9875. Refund or other tax
questions should not be directed to this number. Only the taxpayer or
spouse will be allowed to cancel a payment. If a third party wishes to
cancel a payment they must have a valid Power of Attorney (RD-1061) on
file.  The Power of Attorney form can be found on our website at
http://www.etax.dor.ga.gov/ctr/formsreg.aspx

If a taxpayer pays the full amount of tax due online, they should not mail in
the 525-TV Payment Voucher.
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SECTION 6: RECORD INFORMATION
The IRS has defined 2 record types for State collection of income tax data as
part of the Federal/State Electronic Filing program. The generic record is a
specific formatted record layout defining each field's characteristics. In the
generic record, Georgia captures the State return (Form 500 or Form
500EZ). The unformatted records consist of 25 occurrences; each with 4861
characters (60 lines with 80 characters each).

Generic Record

Header Section - Contains identifying information for the return, including
the Declaration Control Number (DCN) assigned to the return. This is the
same DCN assigned to the Federal return.

State Direct Deposit Section - Used to store the bank information to enable
the direct deposit of a State refund. The fields being used are the same as
the IRS direct deposit fields.

Participant Section - This section is used to capture Georgia return
preparation information.


Entity Section - This section provides name and address information.
However, reformatting is required due to field length differences.


Consistency Fields - The IRS provides base consistency fields and checks. If
any entry is significant, it will be compared to the Federal return. If it does
not match, both returns (Federal and State) will be rejected. The record
layout lists the corresponding Federal field.


Alphanumeric Fields -The generic record provides 7 fields, each 80
characters in length for States to define additional data fields. The record
layout shows (for each field used) how the 80-character field is broken
down into individual data fields.


Signed Numeric Money Fields - This section contains 116, 12-character
fields for the storing of money fields. In this section, Georgia captures
Forms 500 and 500EZ.


Record Terminus Section - The one-character field with a value of "#" to
indicate the end of the generic record.




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Unformatted Records
A copy of the IRS record layouts is not included in our guide. Please refer to
IRS Publication 1346, Electronic Return File Specifications and Record
Layouts for Individual Income Tax Returns.

The following forms and Schedules, when filed with the IRS, are required by
the Department of Revenue:

    IRS Forms 1040, 1040A, and 1040EZ
    Withholding Forms W-2, W-2G, and 1099
    IRS Schedules A through F, and H
Information contained in the required Federal forms and schedules should
be placed in the unformatted records. The Federal data should be identical
to the IRS data with the exception of four (4) characters. For these
characters, a state record character should be substituted for the
corresponding IRS value. The characters are as follows:

IRS Character      Substitution Character            ASCII Hex       EBCDIC Hex

****               !!!!                              21212121        5A5A5A5A

[                  {                                 7B              C0

]                  }                                 7D              D0

#                  $                                 24              5B


Each of the unformatted state records will provide 60 lines, each line
containing 80 bytes. All 60 lines should be used before adding any
additional unformatted state records. Unused space within the 80-byte line
should be filled with blanks.

The Federal data may be formatted per the IRS's formatting requirements
for variable length records. A flag in Alphanumeric Field 2 (IRS305) of the
Generic Record will indicate the format utilized. The valid value is “V"
(Variable).

To construct the Federal data, the Department will emulate the IRS's
procedures. The data, in the 80 byte "Form Data" lines of the unformatted
record, will be reformatted to create independent records.
The result of this process should be records identical to those processed by
the IRS.

The IRS will permit up to 25 unformatted records per electronically filed
return. Any return with more than twenty-five unformatted records will not
be processed.

The IRS Summary Record will not be required in the unformatted state
record. If it is included, then it will not be edited or processed by the
Department of Revenue.

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Starting with tax year 2006 the Georgia Department of Revenue added the
IND-CR as an electronic unformatted record. If a taxpayer is claiming any
IND-CR credits on Schedule 2 then an IND-CR record must be attached.
Multiple IND-CR records are allowed when necessary.

Please note:    For “state only” returns, federal information must be
transmitted as part of the file.




Character Sets

Georgia follows the IRS requirements for field character specifications. All
IRS fields captured for Georgia would be formatted identically to the IRS
format.

The following descriptions of fields have been extracted from IRS
Publication 1346, Electronic Return File Specifications and Record Layouts
for Individual Income Tax Returns.



ALPHA (A) -          A - Z Upper case alpha characters only.

NUMERICS (N) -       Values 0 - 9, Right-Justified, Zero-filled.

MONEY FIELDS -       All money fields are 12 characters: 11 numeric
                     characters followed by negative sign (-) if a negative
                     entry. If positive entry, the last position would be blank.
                     All money entries are whole dollars (no cents).

Significant (not all zeros) - right justifies; zero-filled.

Non-significant - blank filled.

No dollar signs, commas, periods, or other non-numeric characters would be
inserted into the field.




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        Section 7: GA 500 Record Layout
                                                                   Sch   Line   Length Description
Field    Field Identification                                      Ref   Ref
                                                                                    4 Value "2754” for fixed,
                                                                                      "nnnn" for variable
         Byte Count                                                                   format.
         Start of Record Sentinel                                                   4 Value "****"
                                                                                    6 Value       "STbbbb",
000      Record ID Type                                                               where b=BLANK
                                                                                    6 Value "0001bb", where
001      Form Number                                                                  b=BLANK
                                                                                    5 Value "PG01b", where
002      Page Number                                                                  b=BLANK
                                                                         1          9 Numeric       (Primary
003      Taxpayer Identification Number                                               SSN)
004      Filler                                                                     1 BLANK
                                                                                    7 Numeric Value -
005      Form/Schedule Number                                                         "0000001"
010      State Code                                                                 2 Value "GA"
011      City Code                                                                  2 BLANK
                                                                                    1 "E" = Exception
015      Imperfect Indicator (IRS use only)                                           Processing or BLANK
                                                                                    1 "M" = Mismatch or
016      ITIN/SSN Mismatch Indicator (IRS use only)                                   BLANK
019      State Only Indicator                                                       2 Value "SO" or BLANK
020      Declaration Control Number
                                               a. First 2                           2 Numeric - Value "00"
                                               Positions
                                               b. EFIN of                           6 Numeric
                                               Originator
                                               c. Batch                             3 Numeric - (000-999)
                                               Number
                                               d. Serial                            2 Numeric - (00-99)
                                               Number
                                               e. Year Digit                        1 Numeric - Value "0"       |
023      Return Sequence Number (RSN)
                                               a. ETIN of                           5 Numeric
                                               Transmitter
                                               b. Transmitter                       2 Numeric
                                               Use Field
                                               c. Julian Date of                    3 Numeric - (DDD)
                                               Transmission
                                               d. Transmission                      2 Numeric - (01-99)
                                               Sequence #
                                               e. Sequence #                        4 Numeric - (0001-9999)

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                                                       11
                                            of Return
                                                                             1 "1" = Direct Deposit, "2"
                                                                               = Direct Debit or
024   Direct Deposit/Debit Indicator                                           BLANK
025   Reserved RTN Flag                                                      1 BLANK
                                                                             8 Numeric YYYYMMDD
027   Direct Debit Date                                                        or BLANK
028   Direct Debit Amount                                                   12 Numeric or BLANK
030   State Routing Transit Number                                           9 Numeric or BLANK
032   State RTN Indicator                                                    1 BLANK
                                                                            17 Alphanumeric or
035   State Deposit Account Number                                             BLANK
                                                                             1 Alphanumeric - "X" or
040   State Checking Account                                                   BLANK
                                                                             1 Alphanumeric - "X" or
048   State Savings Account                                                    BLANK
                                                                             1 Alpha, Value - "O" for
049   Online State Return                                                      Online
050   State Numeric Area
                                            a. Preparer                      9 Alphanumeric, 1040
                                            SSN/PTIN                           Seq 1360
                                            b. Preparer EIN                  9 Numeric, 1040 Seq
                                                                               1380
                                            c. Preparer ZIP                  5 Numeric, 1040 Seq
                                                                               1410-5
                                            d. Preparer Zip                  4 Numeric, 1040 Seq
                                            +4                                 1410-4
052   State Alphanumeric Area
                                            a. Mailbox ID                    5 Alphanumeric
                                            b. Preparer                     35 Alphanumeric, 1040
                                            Firm Name                          Seq 1370
                                            c. Preparer                     30 Alphanumeric
                                            Address
                                            d. Preparer City                20 Alphanumeric, 1040
                                                                               Seq 1390
                                            e. Preparer                      2 Alphanumeric, 1040
                                            State                              Seq 1400
                                            f. Preparer Self-                1 Alphanumeric, 1040
                                            Empl Ind                           Seq 1350
055   Spouse's SSN                                                 1         9 Numeric
060   Primary Name Line 1
                                            a. Primary Last        1        32 Alphanumeric, MUST
                                            Name                               BE PRESENT
                                            b. Primary             1         3 Alphanumeric (JR, SR,
                                            Suffix                             III, etc.)
062   Date of Death Primary                                                  8 Numeric YYYYMMDD
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065      Spouse Name Line 2
                                               a. Spouse's            1         32 Alphanumeric
                                               Last Name
                                               b. Spouse's            1          3 Alphanumeric (JR, SR,
                                               Suffix                              III, etc.)
068      Date of Death Spouse                                                    8 Numeric YYYYMMDD
070      Name Line 3
                                               a. Primary First       1         16 Alphanumeric
                                               Name
                                               b. Primary             1          1 Alphanumeric
                                               Middle Initial
                                               c. Spouse's            1         16 Alphanumeric
                                               First Name
                                               d. Spouse's            1          1 Alphanumeric
                                               Middle Initial
                                               e. IAT                            1 Alphanumeric - "X" or
                                               Transaction                         BLANK
                                               Indicator                                                   |
074      In c/o addressee                                             2         35 Alphanumeric
                                                                      2         35 Alphanumeric,
075      Address Line 1                                                            STREET or P.O. BOX
077      Foreign Street Address                                       2         35 Alphanumeric
080      Address Line 2                                               2         35 Alphanumeric
085      City                                                         3         22 Alpha
087      Foreign City State or Province                               3         35 Alphanumeric
090      City Code                                                               5 BLANK
095      State Abbreviation                                           3          2 Alpha
098      Foreign Country                                              3         22 Alpha
100      Zip Code                                                     3         12 Numeric
105      County Name                                                            20 BLANK
110      County Code                                                             5 BLANK
115      Telephone Number                                                       12 Alphanumeric
120      Primary TP Signature                                                    5 Numeric PIN
125      Spouse's Signature                                                      5 Numeric PIN
126      ERO EFIN/PIN                                                           11 Numeric
150      Federal Filing Status                                                   1 Numeric
                                                                                 2 Numeric, Required
155      Total Federal Exemptions                                                  Field
160-205 Filler                                                                 120 BLANK
300      Alphanumeric Field 1
                                               a. Software                      10 Alphanumeric
                                               Developer Code

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                                        b. Paid                         31 Alphanumeric, 1040
                                        Preparer Name                      Seq 1340
                                        c. Preparer                     10 Alphanumeric
                                        Phone Number
                                        d. Non-Paid                     13 Alphanumeric, 1040
                                        Preparer                           Seq. 1338
                                        e. Preparer                     16 Alphanumeric
                                        State EIN
305   Alphanumeric Field 2
                                        a. Federal Data                  1 Alpha - "V" = Variable
                                        Format
                                        b. Type of Form                  1 Alpha - "R" = GA 500
                                        Indicator
                                        c. 65-or-Over            11B     1 Alpha - "X" = Taxpayer
                                        Exemption,                         is 65+, BLANK =
                                        TAXPAYER                           Taxpayer under 65
                                        d. Blind                 11B     1 Alpha - "X" = Taxpayer
                                        Exemption,                         is Blind, BLANK =
                                        TAXPAYER                           Taxpayer is not Blind
                                        e. Number of             7A      2 Numeric
                                        GA Dependents
                                        f. Specify Other   Sch   4      14 Alphanumeric
                                        Additions          1
                                        g. Georgia               5       1 Alpha - "A" = Single,
                                        Filing Status                      "B" = Joint, "C" =
                                                                           Separate, "D" = Head
                                                                           or Household
                                        h. Residency             4       1 Numeric - "1" = Full
                                        Code                               Year, "2" = Part-Year,
                                                                           "3" = Nonresident
                                        i. Preparer                      1 Alpha - "X" = Filer(s)
                                        Authorization                      Authorize; BLANK - Do
                                        Primary [and                       Not Authorize
                                        Spouse if filing
                                        Joint Return]
                                        j. Filler                        1 BLANK
                                        k. Part Year             4       2 Numeric
                                        Resident From
                                        Month
                                        l. Part Year             4       2 Numeric
                                        Resident To
                                        Month
                                        m. IP Address                   20 Alphanumeric, special
                                                                           characters are: Period,
                                                                           Colon or Blank (For
                                                                           On-Line Filer). Same
                                                                           as Sequence 0190 on
                                                                           IRS Summary record
                                        n. 65-or-Over            11B     1 Alpha - "X" = Spouse is
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                                        Exemption,                        65+, BLANK = Spouse
                                        Spouse                            under 65
                                        p. Blind                 11B    1 Alpha - "X" = Spouse is
                                        Exemption,                        Blind, BLANK =
                                        Spouse                            Spouse is not Blind
                                        q. Exemption -           6A     1 Alpha - "X" = Taxpayer
                                        TAXPAYER
                                        r. Exemption -           6B     1 Alpha - "X" = Spouse,
                                        Spouse                            BLANK = None
                                        s. Total                 6C     1 Numeric - "1" or "2"
                                        Exemptions
                                        t. Total Number          7B     2 Numeric
                                        of Exemptions
                                        and Dependents
                                        u. Length of                    1 Numeric - "6" or
                                        Extension                         BLANK
                                        v. Filler                       8 BLANK
                                        w. Filler                       8 BLANK
                                        x. Special                      2 Numeric or BLANK
                                        Program Code
                                        y. Filler                       6 BLANK
310   Alphanumeric Field 3
                                        a. Date of Birth   Sch   6A     8 YYYYMMDD
                                        - TAXPAYER         1
                                        b. Type of         Sch   6A     19 Alphanumeric
                                        Disability -       1
                                        TAXPAYER
                                        c. Date of         Sch   6A     8 YYYYMMDD
                                        Disability -       1
                                        TAXPAYER
                                        d. Date of Birth   Sch   6B     8 YYYYMMDD
                                        - Spouse           1
                                        e. Type of         Sch   6B     19 Alphanumeric
                                        Disability -       1
                                        Spouse
                                        f. Date of         Sch   6B     8 YYYYMMDD
                                        Disability -       1
                                        Spouse
                                        g. Filler                       0 BLANK
                                        h. State 1         Sch   1 P2     Alpha (State Abbrv)
                                                           3            2
                                        i. State 2         Sch   2 P2     Alpha (State Abbrv)
                                                           3            2
                                        j. State 3         Sch   3 P2     Alpha (State Abbrv)
                                                           3            2
                                        k. State 4         Sch   4 P2     Alpha (State Abbrv)
                                                           3            2
                                        l. Filler                       2 BLANK
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315   Alphanumeric Field 4
                                        a. Dependent 1         6             Alphanumeric
                                        First Name                      10
                                        i. Dependent 1         6             Alphanumeric
                                        Last Name                       10
                                        b. Dependent 1         6             Numeric
                                        SSN                              9
                                        c. Dependent 1         6             Alpha
                                        Relationship                     9
                                        d. Dependent 1                       Numeric
                                        Number of
                                        Months                           2
                                        e. Dependent 2         6             Alphanumeric
                                        First Name                      10
                                        j. Dependent 2         6             Alphanumeric
                                        Last Name                       10
                                        f. Dependent 2         6             Numeric
                                        SSN                              9
                                        g. Dependent 2         6             Alpha
                                        Relationship                     9
                                        h. Dependent 2                       Numeric
                                        Number of
                                        Months                           2
320   Alphanumeric Field 5
                                        a. Dependent 3         6             Alphanumeric
                                        First Name                      10
                                        i. Dependent 3         6             Alphanumeric
                                        Last Name                       10
                                        b. Dependent 3         6             Numeric
                                        SSN                              9
                                        c. Dependent 3         6             Alpha
                                        Relationship                     9
                                        d. Dependent 3                       Numeric
                                        Number of
                                        Months                           2
                                        e. Dependent 4         6             Alphanumeric
                                        First Name                      10
                                        j. Dependent 4         6             Alphanumeric
                                        Last Name                       10
                                        f. Dependent 4         6             Numeric
                                        SSN                              9
                                        g. Dependent 4         6             Alpha
                                        Relationship                     9
                                        h. Dependent 4                       Numeric
                                        Number of
                                        Months                           2
325   Alphanumeric Field 6
                                        a. Other         Sch   10       20 Alphanumeric

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                                               16
                                             Subtractions 1   1
                                             b. Other         Sch   10            Alphanumeric
                                             Subtractions 2   1              20
                                             c. Other         Sch   10            Alphanumeric
                                             Subtractions 3   1              20
                                             d. Other         Sch   10            Alphanumeric
                                             Subtractions 4   1              20
330   Alphanumeric Field 7
                                             a. FEIN 1        Sch   6             Numeric
                                                              2               9   (NNNNNNNNN)            |
                                             b. Credit Type   Sch   6             Numeric (NNN) (See
                                             Code 1           2                   Section 10 for valid
                                                                              3   Codes)                 |
                                             c. FEIN 2        Sch   7             Numeric
                                                              2               9   (NNNNNNNNN)            |
                                             d. Credit Type   Sch   7             Numeric (NNN) (See
                                             Code 2           2                   Section 10 for valid
                                                                              3   Codes)                 |
                                             e. FEIN 3        Sch   8             Numeric
                                                              2               9   (NNNNNNNNN)            |
                                             f. Credit Type   Sch   8             Numeric (NNN) (See
                                             Code 3           2                   Section 10 for valid
                                                                              3   Codes)                 |
                                             g. FEIN 4        Sch   9             Numeric
                                                              2               9   (NNNNNNNNN)            |
                                             h. Credit Type   Sch   9             Numeric (NNN) (See
                                             Code 4           2                   Section 10 for valid
                                                                              3   Codes)                 |
                                             i. Filler                       32   BLANK                  |
350   Filler                                                                 12 BLANK
355   Filler                                                                 12 BLANK
360   Filler                                                                 12 BLANK
365   Federal AGI                                                   8        12 Numeric
370   Adjustments from Schedule 1                                   9        12 Numeric
375   Georgia Adjusted Gross Income                                 10       12 Numeric
380   Standard Deduction                                            11A      12 Numeric
385   Special Deductions                                            11B      12 Numeric
390   Total Standard Deductions                                     11C      12 Numeric
395   Adjustment to Sch A Deductions                                12B      12 Numeric
400   Total Itemized Deductions                                     12C      12 Numeric
405   Deductions Balance                                            13       12 Numeric
410   Total Exemption Amount                                        14C      12 Numeric
415   Georgia Taxable Income                                        15       12 Numeric
420   Georgia Tax Due                                               16       12 Numeric
                                  55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                         17
425   Credits from Schedule 2                                         17       12 Numeric
430   Balance                                                         18       12 Numeric
435   Georgia Income Tax Withheld                                     19       12 Numeric (Note: If
                                                                                  Withholding Amount is
                                                                                  greater or equal to 7%
                                                                                  of Federal AGI, then
                                                                                  give message to
                                                                                  preparer )
440   Estimated Tax for 2009 and IT-560                               20       12 Numeric                  |
445   Low Income Tax Factor                                           21A      12 Numeric
450   Low Income Tax Amount                                           21B      12 Numeric
455   Total Low Income Tax                                            21C      12 Numeric
460   Total Prepayment Credits                                        23       12 Numeric
465   Overpayment                                                     25       12 Numeric
470   Amount to be credited to 2010                                   26       12 Numeric                  |
475   GA Wildlife Conservation Fund                                   27       12 Numeric
480   GA Children and Elderly Fund                                    28       12 Numeric
485   Estimated Tax Penalty (500 UET)                                 35       12 Numeric
490   Refund Amount                                                   37       12 Numeric
                                                                Sch   1             Numeric
495   Interest on Non-GA Municipal and State Bonds              1              12
                                                                Sch   2             Numeric
500   Lump Sum Distributions                                    1              12
                                                                Sch   4             Numeric
505   Other Additions Amount                                    1              12
                                                                Sch   5             Numeric
510   Total Additions                                           1              12
                                                                Sch   6A            Numeric
515   Retirement Exclusion - TAXPAYER                           1              12
                                                                Sch   6B            Numeric
520   Retirement Exclusion - Spouse                             1              12
                                                                Sch   7             Numeric
525   Social Security Benefits (Taxable)                        1              12
530   Filler                                                                   12 BLANK
                                                                Sch   9           Numeric
535   Interest on US Obligations                                1              12
                                                                Sch   10          Numeric
540   Total of Other Subtractions                               1              12
                                                                Sch   11          Numeric
545   Total Subtractions                                        1              12
                                                                Sch   12          Numeric
550   Net Adjustments                                           1              12
                                                                Sch   1           Numeric
555   Other State(s) Tax Credit                                 2              12
560   Credits from IND-CR                                       Sch   2        12 Numeric                  |
                                    55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                      18
                                                             2
565   Filler                                                                12 Numeric               |
                                                             Sch   4           Numeric
570   Qualified Education Expense Credit                     2              12                       |
                                                             Sch   5           Numeric
575   Clean Energy Property Credit                           2              12                       |
                                                             Sch   6           Numeric (NNNNNNN)
580   Ownership 1 % (from K-1)                               2              12 e.g., 59.35% = 5935   |
                                                             Sch   7           Numeric (NNNNNNN)
585   Ownership 2 % (from K-1)                               2              12 e.g., 59.35% = 5935   |
                                                             Sch   8           Numeric (NNNNNNN)
590   Ownership 3 % (from K-1)                               2              12 e.g., 59.35% = 5935   |
                                                             Sch   9           Numeric (NNNNNNN)
595   Ownership 4 % (from K-1)                               2              12 e.g., 59.35% = 5935   |
                                                             Sch   3           Numeric
600   Low and Zero Emission Vehicle Credit                   2              12                       |
                                                             Sch   1A          Numeric
605   Wages, Salaries, Tips, etc. - FEDERAL                  3              12
                                                             Sch   1B          Numeric
610   Wages, Salaries, Tips, etc. - Not Taxable              3              12
                                                             Sch   1C          Numeric
615   Wages, Salaries, Tips, etc. - GEORGIA                  3              12
                                                             Sch   2A          Numeric
620   Interest and Dividends - FEDERAL                       3              12
                                                             Sch   2B          Numeric
625   Interest and Dividends - Not Taxable                   3              12
                                                             Sch   2C          Numeric
630   Interest and Dividends - GEORGIA                       3              12
                                                             Sch   3A          Numeric
635   Business Income or Loss - FEDERAL                      3              12
                                                             Sch   3B          Numeric
640   Business Income or Loss - Not Taxable                  3              12
                                                             Sch   3C          Numeric
645   Business Income or Loss - GEORGIA                      3              12
                                                             Sch   4A          Numeric
650   Other Income or Loss - FEDERAL                         3              12
                                                             Sch   4B          Numeric
655   Other Income or Loss - Not Taxable                     3              12
                                                             Sch   4C          Numeric
660   Other Income or Loss - GEORGIA                         3              12
                                                             Sch   5A          Numeric
665   Total Income - FEDERAL                                 3              12
                                                             Sch   5B          Numeric
670   Total Income - Not Taxable                             3              12
                                                             Sch   5C          Numeric
675   Total Income - GEORGIA                                 3              12
                                                             Sch   6A          Numeric
680   Total Adjustments from IRS 1040 - FEDERAL              3              12

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                                                   19
                                                              Sch   6B            Numeric
685   Total Adjustments from IRS 1040 - Not Taxable           3              12
                                                              Sch   6C            Numeric
690   Total Adjustments from IRS 1040 - GEORGIA               3              12
                                                              Sch   7A            Numeric
695   Total Adjustments form GA 500 - FEDERAL                 3              12
                                                              Sch   7B            Numeric
700   Total Adjustments form GA 500 - Not Taxable             3              12
                                                              Sch   7C            Numeric
705   Total Adjustments form GA 500 - GEORGIA                 3              12
                                                              Sch   8A            Numeric
710   Adjusted Gross Income - FEDERAL                         3              12
                                                              Sch   8B            Numeric
715   Adjusted Gross Income - Not Taxable                     3              12
                                                              Sch   8C            Numeric
720   Adjusted Gross Income - GEORGIA                         3              12
                                                              Sch   9           Numeric (NNNNN) Ex:
725   Ratio                                                   3              12 59.91= 5991
                                                              Sch   10          Numeric
730   Itemized or Standard Deduction                          3              12
                                                              Sch   11C         Numeric
735   Total Personal Exemptions                               3              12
                                                              Sch   12          Numeric
740   Total Deductions and Exemptions                         3              12
                                                              Sch   13          Numeric
745   Multiplied by Ratio                                     3              12
                                                              Sch   14          Numeric
750   GA Taxable Income                                       3              12
755   Filler                                                                 12 BLANK
760   Filler                                                                 12 BLANK
765   Tax Balance Due                                               24       12 Numeric
770   GA Cancer Research Fund                                       29       12 Numeric
775   Amount Owed                                                   36       12 Numeric
780   Filler                                                                 12 BLANK
785   Filler                                                                 12 BLANK
790   Filler                                                                 12 BLANK
795   Filler                                                                 12 BLANK
800   Filler                                                                 12 BLANK
                                                              Sch   6           Numeric
805   Credit 1 Amount                                         2              12                       |
                                                              Sch   7           Numeric
810   Credit 2 Amount                                         2              12                       |
                                                              Sch   8           Numeric
815   Credit 3 Amount                                         2              12                       |
                                                              Sch   9           Numeric
820   Credit 4 Amount                                         2              12                       |
                                  55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                      20
825   Filler                                                                12 BLANK
                                                             Sch   10          Numeric
830   Any Additional pass-through credits claimed            2              12             |
                                                             Sch   11          Numeric
835   Enter total of Lines 1 through 10                      2              12             |
840   Total Amount for Personal Exemptions                         14A      12 Numeric
845   Total Amount for Dependents                                  14B      12 Numeric
                                                             Sch   11A         Numeric
850   Total Amount for Personal Exemptions                   3              12
                                                             Sch   11B         Numeric
855   Total Amount for Dependents                            3              12
860   GA Greenspace Trust Fund                                     30       12 Numeric
865   GA National Guard Foundation                                 31       12 Numeric
                                                             Sch   3           Numeric
870   Fed Ded for Income attr Dom Prod Act                   1              12
875   Reserved for 500EZ                                                    12 Numeric
880   Dog and Cat Sterilization Fund                               32       12 Numeric
885   Itemized Deductions from IRS Sch A                           12A      12 Numeric
                                                             Sch   10            Numeric
890   Other Subtractions Amount 1                            1              12
                                                             Sch   10            Numeric
895   Other Subtractions Amount 2                            1              12
                                                             Sch   10            Numeric
900   Other Subtractions Amount 3                            1              12
                                                             Sch   10            Numeric
905   Other Subtractions Amount 4                            1              12
                                                             Sch   8             Numeric
910   GA Higher Education Savings Plan                       1              12
915   Save the Cure Fund                                           33       12 Numeric
920   Georgia Student Finance Authority Fund                       34       12 Numeric     |
925   Filler                                                                12 BLANK       |
      RECORD TERMINUS                                                        1 "#"




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                                                    21
          Section 8: GA 500EZ Record Layout
Field   Field Identification                             Sch        Line   Length      Description
                                                         Ref        Ref
        Byte Count                                                                  4 Value "2754” for fixed, "nnnn" for
                                                                                      variable format.
        Start of Record Sentinel                                                    4 Value "****"
000     Record ID Type                                                              6 Value "STbbbb", where b=BLANK
001     Form Number                                                                 6 Value "0001bb", where b=BLANK
002     Page Number                                                                 5 Value "PG01b", where b=BLANK
003     Taxpayer Identification Number                                              9 Numeric (Primary SSN)
004     Filler                                                                      1 BLANK
005     Form/Schedule Number                                                        7 Numeric Value - "0000001"
010     State Code                                                                  2 Value "GA"
011     City Code                                                                   2 BLANK
015     Imperfect Indicator (IRS use                                                1 "E" = Exception Processing or
        only)                                                                         BLANK
016     ITIN/SSN Mismatch Indicator                                                 1 "M" = Mismatch or BLANK
019     State Only Indicator                                                        2 Value "SO" or BLANK
020     Declaration Control Number
                                         a. First 2                                 2 Numeric - Value "00"
                                         Positions
                                         b. EFIN of                                 6 Numeric
                                         Originator
                                         c. Batch                                   3 Numeric - (000-999)
                                         Number
                                         d. Serial                                  2 Numeric - (00-99)
                                         Number
                                         e. Year Digit                              1 Numeric - Value "0"                  |
023     Return Sequence Number
        (RSN)
                                         a. ETIN of                                 5 Numeric
                                         Transmitter
                                         b.                                         2 Numeric
                                         Transmitter
                                         Use Field
                                         c. Julian                                  3 Numeric - (DDD)
                                         Date of
                                         Transmission
                                         d.                                         2 Numeric - (01-99)
                                         Transmission
                                         Sequence #
                                         e. Sequence                                4 Numeric - (0001-9999)
                                         # of Return
024     Direct Deposit/Debit Indicator                                              1 "1" = Direct Deposit, "2" = Direct
                                         55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                               22
                                                                                Debit or BLANK
025   Reserved RTN Flag                                                     1 BLANK
027   Direct Debit Date                                                     8 Numeric YYYYMMDD or BLANK
028   Direct Debit Amount                                                  12 Numeric or BLANK
030   State Routing Transit Number                                          9 Numeric or BLANK
032   State RTN Indicator                                                   1 BLANK
035   State Deposit Account Number                                         17 Alphanumeric or BLANK
040   State Checking Account                                                1 Alphanumeric - "X" or BLANK
048   State Savings Account                                                 1 Alphanumeric - "X" or BLANK
049   Online State Return                                                   1 Alpha, Value - "O" for Online
050   State Numeric Area
                                     a. Preparer                            9 Alphanumeric, 1040 Seq 1360
                                     SSN/PTIN
                                     b. Preparer                            9 Numeric, 1040 Seq 1380
                                     EIN
                                     c. Preparer                            5 Numeric, 1040 Seq 1410-5
                                     ZIP
                                     d. Preparer                            4 Numeric, 1040 Seq 1410-4
                                     Zip + 4
052   State Alphanumeric Area
                                     a. Mailbox                             5 Alphanumeric
                                     ID
                                     b. Preparer                           35 Alphanumeric, 1040 Seq 1370
                                     Firm Name
                                     c. Preparer                           30 Alphanumeric
                                     Address
                                     d. Preparer                           20 Alphanumeric, 1040 Seq 1390
                                     City
                                     e. Preparer                            2 Alphanumeric, 1040 Seq 1400
                                     State
                                     f. Preparer                            1 Alphanumeric, 1040 Seq 1350
                                     Self-Empl
                                     Ind
055   Spouse's SSN                                                          9 Numeric
060   Primary Name Line 1
                                     a. Primary                            32 Alphanumeric, MUST BE PRESENT
                                     Last Name
                                     b. Primary                             3 Alphanumeric (JR, SR, III, etc.)
                                     Suffix
062   Date of Death Primary                                                 8 Numeric YYYYMMDD
065   Spouse Name Line 2
                                     a. Spouse's                           32 Alphanumeric
                                     Last Name
                                     b. Spouse's                            3 Alphanumeric (JR, SR, III, etc.)

                                     55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                       23
                                        Suffix
068    Date of Death Spouse                                                    8 Numeric YYYYMMDD
070    Name Line 3
                                        a. Primary                            16 Alphanumeric
                                        First Name
                                        b. Primary                             1 Alphanumeric
                                        Middle Initial
                                        c. Spouse's                           16 Alphanumeric
                                        First Name
                                        d. Spouse's                            1 Alphanumeric
                                        Middle Initial
                                        e. IAT                                 1 Alphanumeric - "X" or BLANK        |
                                        Transaction
                                        Indicator
074    In c/o addressee                                                       35 Alphanumeric
075    Address Line 1                                                         35 Alphanumeric, STREET or P.O. BOX
077    Foreign Street Address                                                 35 Alphanumeric
080    Address Line 2                                                         35 Alphanumeric
085    City                                                                   22 Alpha
087    Foreign City State or Province                                         35 Alphanumeric
090    City Code                                                               5 BLANK
095    State Abbreviation                                                      2 Alpha
098    Foreign Country                                                        22 Alpha
100    Zip Code                                                               12 Numeric
105    County Name                                                            20 BLANK
110    County Code                                                             5 BLANK
115    Telephone Number                                                       12 Alphanumeric
120    Primary TP Signature                                                    5 Numeric PIN
125    Spouse's Signature                                                      5 Numeric PIN
126    ERO EFIN/PIN                                                           11 Numeric
150    Federal Filing Status                                                   1 Numeric
155    Total Federal Exemptions                                                2 Numeric, Required Field
160-   Filler                                                                120 BLANK
205
300    Alphanumeric Field 1
                                        a. Software                           10 Alphanumeric
                                        Developer
                                        Code
                                        b. Paid                               31 Alphanumeric, 1040 Seq 1340
                                        Preparer
                                        Name
                                        c. Preparer                           10 Alphanumeric

                                        55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                          24
                             Phone
                             Number
                             d. Non-Paid                           13 Alphanumeric, 1040 Seq. 1338
                             Preparer
                             e. Preparer                           16 Alphanumeric
                             State EIN
305   Alphanumeric Field 2
                             a. Federal                             1 Alpha - "V" = Variable
                             Data Format
                             b. Type of                             1 Alpha - "E" = GA 500EZ
                             Form
                             Indicator
                             c. Reserved                            1 BLANK
                             for GA 500
                             d. Reserved                            1 BLANK
                             for GA 500
                             e. Reserved                            2 BLANK
                             for GA 500
                             f. Reserved                           14 BLANK
                             for GA 500
                             g. Georgia                             1 Alpha - "A" = Single, "B" = Joint
                             Filing Status
                             h. Reserved                            1 BLANK
                             for GA 500
                             i. Preparer                            1 Alpha - "X" = Filer(s) Authorize;
                             Authorization                            BLANK - Do Not Authorize
                             Primary [and
                             Spouse if
                             filing Joint
                             Return]
                             j. Filler                              1 BLANK
                             k. Reserved                            2 BLANK
                             for GA 500
                             l. Reserved                            2 BLANK
                             for GA 500
                             m. IP                                 20 Alphanumeric, special characters
                             Address                                  are: Period, Colon or Blank (For On-
                                                                      Line Filer). Same as Sequence 0190
                                                                      on IRS Summary record
                             n. Reserved                            1 BLANK
                             for GA 500
                             p. Reserved                            1 BLANK
                             for GA 500
                             q. Reserved                            1 BLANK
                             for GA 500
                             r. Reserved                            1 BLANK
                             for GA 500
                             s. Reserved                            1 BLANK
                             for GA 500
                             55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                               25
                                  t. Reserved                            2 BLANK
                                  for GA 500
                                  u. Length of                           1 Numeric - "6" or BLANK
                                  Extension
                                  v. Reserved                            8 BLANK
                                  for GA 500
                                  w. Reserved                            8 BLANK
                                  for GA 500
                                  x. Special                             2 Numeric or BLANK
                                  Program
                                  Code
                                  y. Filler                              6 BLANK
310   Alphanumeric Field 3
                                  a. Reserved                           80 BLANK
                                  for GA 500
315   Alphanumeric Field 4
                                  a. Reserved                           80 BLANK
                                  for GA 500
320   Alphanumeric Field 5
                                  a. Reserved                           80 BLANK
                                  for GA 500
325   Alphanumeric Field 6
                                  a. Reserved                           80 BLANK
                                  for GA 500
330   Alphanumeric Field 7
                                  a. Reserved                           80 BLANK
                                  for GA 500
350   Filler                                                            12 BLANK
355   Filler                                                            12 BLANK
360   Filler                                                            12 BLANK
365   Federal AGI                                        1              12 Numeric
370   Reserved for GA 500                                               12 BLANK
375   Reserved for GA 500                                               12 BLANK
380   Reserved for GA 500                                               12 BLANK
385   Reserved for GA 500                                               12 BLANK
390   Total Standard Deductions                          2              12 Numeric
395   Reserved for GA 500                                               12 BLANK
400   Reserved for GA 500                                               12 BLANK
405   Reserved for GA 500                                               12 BLANK
410   Reserved for GA 500                                               12 BLANK
415   Georgia Taxable Income                             3              12 Numeric
420   Georgia Tax Due                                    4              12 Numeric

                                  55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                    26
425    Reserved for GA 500                                                    12 BLANK
430    Reserved for GA 500                                                    12 BLANK
435    Georgia Income Tax Withheld                             5              12 Numeric (Note: If Withholding
                                                                                 Amount is greater or equal to 7% of
                                                                                 Federal AGI, then give message to
                                                                                 preparer )
440    Reserved for GA 500                                                    12 BLANK
445    Low Income Tax Factor                                   6A             12 Numeric
450    Low Income Tax Amount                                   6B             12 Numeric
455    Total Low Income Tax                                    6C             12 Numeric
460    Total Prepayment Credits                                7              12 Numeric
465    Overpayment                                             9              12 Numeric
470    Reserved for GA 500                                                    12 BLANK
475    GA Wildlife Conservation Fund                           10             12 Numeric
480    GA Children and Elderly Fund                            11             12 Numeric
485    Reserved for GA 500                                                    12 BLANK
490    Refund Amount                                           20             12 Numeric
495-   Reserved for GA 500                                                   648 BLANK
760
765    Tax Balance Due                                         8              12 Numeric
770    GA Cancer Research Fund                                 12             12 Numeric
775    Amount Owed                                             19             12 Numeric
780-   Filler                                                                192 BLANK
855
860    GA Greenspace Trust Fund                                13             12 Numeric
865    GA National Guard Foundation                            14             12 Numeric
870    Filler                                                                 12 BLANK
875    Total Donations                                         18             12 Numeric
880    Dog and Cat Sterilization Fund                          15             12 Numeric
885-   Filler                                                                 72 BLANK
910
915    Save the Cure Fund                                      16             12 Numeric
920    Georgia Student Finance Authority Fund                  17             12 Numeric
925    Filler                                                                 12 BLANK
       RECORD TERMINUS                                                         1 "#"




                                        55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                          27
           SECTION 9: Unformatted Record Layout
           IND-CR


FIELD#: FIELD IDENTIFICATION:                                        Part   Line       LENGTH:   DESCRIPTION:
                                                                     Ref    Ref
        Byte Count                                                                        4      "0450" for fixed or
                                                                                                 'NNNN for variable
                                                                                                                       |
        Start of Record Sentinel                                                          4      "!!!!"
000     Record ID Type                                                                    6      "STbbbb"
001     Form Number                                                                       6      "GACRbb"
002     Page Number                                                                       5      "PG01b"
003     Taxpayer Identification Number                                                    9      Primary SSN
004     Filler                                                                            1      BLANK
005     Form/Schedule Number                                                              7      N (0000001-0000025)
          Part 1 - Disabled Person Home Purchase or Retrofit
                                 Credit
050     Purchase of home.                                               1          1      3      Numeric               |
055     Filler                                                                           15      BLANK                 |
080     Part 1 Total                                                    1          3      3      Numeric               |
                 Part 3 - GA Nat. Guard/Air Nat. Guard Credit
100     Qualified Life Insurance Premiums                               3          1     12      Numeric               |
                 Part 4 - Qualified Caregiving Expense Credit
150     Qualifying family member's Name                                 4                20      Alphanumeric          |
155     Qualifying family member's SSN                                  4                 9      Numeric               |
160     Qualifying family member's Relationship                         4                 9      Alphanumeric          |
165     Qualifying family member's Age                                  4                 3      Numeric               |
170     Qualifying family member's Date of Disability                   4                 8      YYYYMMDD              |
175     Qualified caregiving expenses.                                  4          1     12      Numeric               |
180     Line 1 multiplied by Line 2.                                    4          3     12      Numeric               |
185     Part 3 Total. Part 3, Line 5                                    4          5      3      Numeric               |
                       Part 5 - Driver Education Credit
200     Name of Driver Training School                                  5                50      Alphanumeric          |
205     Name of Dependent Minor                                         5                20      Alphanumeric          |
210     Birth Date                                                      5                 8      YYYYMMDD              |
215     SSN of Minor Child                                              5                 9      Numeric               |
220     Date of Successful Completion.                                  5          1      8      YYYYMMDD              |
                                          55fd7134-c73f-41ba-bdc8-870b3a7b77b9.doc
                                                                28
225   Amount Paid for Course.                                       5         2     3    Numeric        |
230   Part 4 Total.                                                 5         4     3    Numeric        |
                      Part 7 - Rural Physicians Credit
250   County of Residence.                                          7         1     15   Alphanumeric   |
255   County of Practice.                                           7         2     15   Alphanumeric
260   Type of Practice.                                             7         3     15   Alphanumeric
265   Date Started as a Rural Physician.                            7         4     8    YYYYMMDD
270   Number of beds in Rural Hospital.                             7         5     3    Numeric
275   Amount of Credit.                                             7         6     4    Numeric
                 Part 6 - Disaster Assistance Credit
300   Name of Disaster Assistance Agency.                           6               35   Alphanumeric
305   Date Assistance was Received.                                 6         1     8    YYYYMMDD
310   Amount of Disaster Assistance Received.                       6         2     7    Numeric
315   Amount of Credit.                                             6         4     3    Numeric
            Part 2 - Child and Dependent Care Expense
350   Amount of credit from 1040                                    2         1     12   Numeric
355   Allowable Amount                                              2         3     12   Numeric
              Part 8 - Adoption of a Foster Child Credit
360   Enter $2000 per adopted Foster Child                          8         1     12   Numeric
        Part 9 - Eligible Single-family Residence Tax Credit                                            |
370   Purchase Price                                                9         1     12   Numeric        |
375   Multuply Line 1 by Line 2                                     9         3     12   Numeric        |
380   Enter the lesser of Line 3 or Line 4                          9         5     12   Numeric        |
385   Credit Allowed                                                9         7     12   Numeric        |
                          Part 10 - Total Section
500   Grand Total of IND-CR credits                                10         1     12   Numeric        |
      RECORD TERMINUS                                                               1    $




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1099-G

FIELD#: FIELD IDENTIFICATION:                  REFERENCE: LENGTH: DESCRIPTION:
                                                                  "0466" for Fixed: "NNNN" for variable
       Byte Count                                            4    format
       Start of Record Sentinel                              4    Value "****"
0000   Record ID                                             6    "FRMbbb"
0001   Form Number                                           6    "1099GB"
0002   Page Number                                           5    "PG01b"
0003   Taxpayer Identification Number                        9    N (Primary SSN)
0004   Filler                                                1    blank
0005   Form Occurrence Number                                7    N 0000001 - 0000010
0008   Void Indicator                                        1    "X" or blank
0010   Corrected Box                                         1    "X" or blank
                                                                  First 4 significant characters of
                                                                  payer's name, no leading or
                                                                  embedded spaces. Allowable
                                                                  characters are alpha, numeric,
                                                                  hyphen, and ampersand. Spaces
0020 Payer's Name Control                                    4    may be present as last two positions.
                                                                   AN, allowable special characters are
                                                                   ampersand (&), hyphen (-), slash (/),
0030 Payer's Name                                             35   comma (,), plus (+), and blank ( ).
                                                                   AN, in care of addressee, or address
                                                                   continuation. Allowable special
                                                                   characters are space, ampersand,
0040   Payer's Name Line 2                                   35 slash, hyphen and percent (%).
                                                                   AN, allowable special character are
                                                                   ampersand (&), hyphen (-), slash (/),
                                                                   comma (,), percent (%) and Literal
0050   Payer's Address                                       35 "NONE".
                                                                   AN, allowable special character is
0060   Payer's City                                          22 space.
                                                                   A (Standard Postal State
0070   Payer's State                                          2    Abbreviations) or period (.).
0080   Payer's Zip Code                                      12 N (Left - Justified)
0085   Telephone Number                                      10 N
0090   Payer's Federal Identification Number                  9    N
0100   Recipient's SSN                                        9    N
                                                                   AN, allowable special character is
0110   Recipient's Name                                      35 hyphen (-)
                                                                   AN, allowable special character are
                                                                   ampersand (&), hyphen(-), slash (/),
                                                                   comma (,), percent (%) and Literal
0120   Recipient's Address                                   35 "NONE".
0125   Recipient's Address continuation                      35 AN
                                                                   AN, allowable special character is
0130   Recipient's City                                      22 space.
                                                                   A (Standard Postal State
0140   Recipient's State                                      2    Abbreviations) or period (.).
0150   Recipient's Zip code                                  12 N ( Left - Justified)
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0160 Account Number                                       30   AN or blank
0170 Unemployment Compensation                        1   12   N or blank
     State or Local Income Tax Refunds,
0180 Credits, Offset                                  2   12   N or blank
0190 Tax Year other than Current Year                 3   12   N or blank
0200 Withholding                                      4   12   N or blank
0220 Taxable Grants                                   6   12   N or blank
0230 Agriculture Payments                             7   12   N or blank
0240 Trade or Business Income                         8    1   "X" or blank
0250 State Withholding                                    12   N or blank

      Record Terminus Character                           1    Value "#"




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          IT-QEE-TP2

FIELD#: FIELD IDENTIFICATION:                                    Part   Line Ref       LENGTH:   DESCRIPTION:
                                                                 Ref
        Byte Count                                                                        4      NNNN for variable     |
        Start of Record Sentinel                                                          4      "!!!!"
000     Record ID Type                                                                    6      "STbbbb"
001     Form Number                                                                       6      "QTP2bb"
002     Page Number                                                                       5      "PG01b"
003     Taxpayer Identification Number                                                    9      Primary SSN
004     Filler                                                                            1      BLANK
005     Form/Schedule Number                                                              7      N (0000001-0000025)

                                                                                                 Alpha - "X" = Yes;
        If I deducted this amount from my Federal Income, I                                      BLANK - No
050     added it back to my Georgia income tax                                            1                            |
                                                                                                 Alpha - "X" = Yes;
        I did not designate this amount for the direct benefit                                   BLANK - No
060     of any dependent                                                                  1                            |
                                                                                                 Alpha - "X" = Yes;
                                                                                                 BLANK - No
070     Did you receive the IT-QEE-SSO1 from the SSO?                                     1                            |
                           A. Individuals
080     Total Amount Expended                                    A                 1     12      Numeric               |
        Fill in the pre-approved amount here from the form
090     IT-QEE-TP1                                               A                 2     12      Numeric               |
        Tentative credit allowed before income tax liability
100     limitation                                               A                 3     12      Numeric               |
        RECORD TERMINUS                                                                   1      $




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Section 10: Tax Credit Code
Code     Description                                    Credit Forms
101      Employer's Credit for Basic Skills Education   IT-BE
         Employer's Credit for Approved Employee
102      Retraining                                     IT-RC          and Program Completion Forms
103      Employer's Job Tax Credit                      *IT-CA
         Employer's Credit for Purchasing Child
104      Care Property                                  IT-CCC100
         Employer's Credit for Providing or
105      Sponsoring Child Care for Employees            IT-CCC75
106      Manufacturer's Investment Tax Credit           IT-IC
107      Optional Investment Tax Credit                 OIT-APP
108      Qualified Transportation Credit                Taxpayer Statement
109      Low Income Housing Credit                      IT-HC        and Federal K1
         Diesel Particulate Emission Reduction
110      Technology Equipment                           Taxpayer Schedule
111      Business Enterprise Vehicle Credit             Taxpayer Statement
112      Research Tax Credit                            IT-RD          and Federal 6765
113      Headquarters Tax Credit                        IT-HQ
114      Port Activity Tax Credit                       Statement of port activity and    *IT-CA   or IT-IC
115      Bank Tax Credit                                Taxpayer Statement
116      Low Emission Vehicle Credit                    Certification by EPD of GA DNR
117      Zero Emission Vehicle Credit                   Certification by EPD of GA DNR
118      New Manufacturing Facilities Jobs Credit       Taxpayers Schedule
119      Electric Vehicle Charger Credit                Certification by EPD of GA DNR
         New Manufacturing Facilities Property
120      Credit                                         Taxpayer Schedule
121      Historic Rehabilitation Credit                 IT-RHC, Certification from DNR
                                                        IT-FC, Certification from GA
122      Film Tax Credit                                DED
123      Teleworking Credit
                                                        Certification by GA DNR,
124      Land Conservation Credit                       Form IT-CONSV
125      Qualified Education Expense Credit             IT-QEE-TP1, IT-QEE-TP2
126      Seed-Capital Fund Credit                       IT-SCF
127      Clean Energy Property Credit                   IT-CEP-AP
128      Wood Residual Credit                           IT-WR-AP
129      Qualified Health Insurance Expense Credit      IT-QHIE
130      Quality Jobs Credit                            IT-QJ
131      Alternate Port Activity Tax Credit

*IT-CA can use either the 1998 form or the 2001 form.

NOTE: The credit type code numbers referenced above are subject to change from year to year.
Please review the codes carefully to ensure you list the correct code number.



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e codes carefully to ensure you list the correct code number.



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Description: Ga State Tax Forms document sample