Additions to Federal Taxable Income

1. Interest on obligations of states other than Georgia and dividends received from mutual funds that derived income from non-Georgia municipal bonds
2. Lump sum distributions from employee benefit plans reported on IRS Form 4972
3. Loss carryovers from years when you were not subject to Georgia income tax
4. Depreciation because of differences in Georgia and Federal law in tax years 1981 through 1986
5. JCWA Act adjustments including adjustments due to the 50% bonus depreciation in the first year for certain types of property, the $250 deduction for educators