When a service member dies from wounds, disease or injury received in a combat zone, Georgia forgives their state income tax for the year of death and for earlier years going back to their first day in the combat zone.
The person handling the estate files or amends the Georgia returns for the affected years and requests forgiveness, attaching proof of death and of combat zone service. Contact the Georgia Department of Revenue for the exact filing procedure.
A certified death certificate, casualty documentation such as a DD-1300, and orders showing combat zone service.