Hi

I have moved from Texas to Georgia in the middle of 2007. I am claiming my moving expenses as an adjustment to my income on Form 1040 (federal tax return).

I am filing Georgia Form 500 as a part-year resident. Can I include this expense (of moving from Texas to Georgia) as an adjustment to my Georgia Income (on Column C, Line 6, for Schedule 3 of Georgia Form 500).

Will appreciate a quick response with precise reference to any official tax publication if possible.

Best regards
PSC

I think you can indeed deduct your moving expenses from your GA income. In completing line 6 for column B and C on Schedule 3 I would suggest that you do the math such that the portion in column C includes your moving expenses netted out - the sum of column B and C should then add up to agree with column A (which from your federal return has your deductible moving expenses subtracted out). I see nothing in the instructions from GA regarding lines 6 and 7 that require you to add moving expenses back into your income.