What is the qualification required to be an income tax officer?

Is it required to file GA state tax returns if the income is less than $230?

• My daughter graduated in May 2010 and moved to Chicago to take up job. I have following questions regarding her tax returns 1) Her GA state income was less than $230 and they had deducted $2.67 for The state tax. Does she has to file state tax or it is an optional as the income was so low as it may not be worth filling out forms to get back the tax withheld. 2) The tuition fees spent for the year 2011 was $18430 and her income was around $50000. She will be filing 1040A as an individual. I wanted to find out if she is going to take education credit then is it better to take the $4000 adjusted income on line 19 (form 8917)or the education credit on line 23 (form 8863) Appreciate any suggestions

• Answer:

  if she wants the $2.67 refunded she will file to get it back I'm lost on #2, she made $50000 in six months? work the tax return to her advantage whichever way is correct and to her advantage