Georgia state tax basis is the Federal Adjusted Gross Income (AGI). Delaware allows either Joint/Combined filing for married tax payers. Under the combined tax return system, the income of each spouse is taxed separately. Taxpayer can calculate the state taxes based on joint and combined and choose to file return which is advantageous to them.

Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.

Rent Income: Same as federal.

Capital Gain: The Capital Gains are treated similar to Federal Taxes for State Taxes.

Unemployment Income: Same as federal.

Social Security Benefits: All social security income is exempt from state taxes.

State Bond Interest: Taxable except Georgia obligations.

Health Savings Accounts: Same as federal.

Disability: Same as federal.

Lottery: Same as federal.

Federal Income Tax: Not deductible

Other Taxes: Dependent's unearned income included in parent's federal AGI may be exempt. Deductions for contributions to a Georgia higher education savings plan, expenses related to organ donation, and amounts claimed for federal work opportunity credit

Check other state tax links below.