Individuals who are potentially

eligible to file by telephone will automatically receive TeleFile booklets

from the IRS and the State of Georgia. "The booklets cannot be requested

and individuals cannot file by telephone without the IRS TeleFile booklet,"

said Goolsby.

Some changes this year include:

- The allowance for each

dependent increases $300 to $3,000. This increase does not apply to the

taxpayer or spouse.

- The retirement exclusion

for taxpayers over 62 years of age or permanently disabled increases to

$15,000.

- Military income received

stationed in a combat zone is not subject to Georgia income tax.

Taxpayers who receive an extension

to file their federal income tax return automatically get an extension

to file their Georgia return. However, the extension does not apply to

payment of the taxes.

"Any tax owed is still

due by the filing deadline," Goolsby stated. "If a taxpayer

does not pay by the filing deadline, they will be subject to a late payment

penalty."

Individuals needing assistance

with either their electronic or paper return can contact one of the Department's

11 regional offices, visit www.gatax.org, or call 404-417-4477 within

the metro Atlanta area. Outside the metro area, call 877-602-8477. Inquiries

can also be e-mailed to [email protected].