Who is Required to File a Georgia State Tax Return?

Full-year residents- You are required to file a Georgia income tax return if any of the following apply: (a) You are required to file a Federal income tax return; (b) You have income subject to Georgia income tax but not subject to federal income tax; (c) Your income exceeds Georgia's standard deduction and personal exemptions. These requirements apply as long as your legal residence is Georgia even if you are temporarily absent from the state or live outside the state temporarily. Even though your income may be less than the filing requirements (personal exemption(s) plus standard deduction), you may file a return to receive a refund of tax withheld or to claim a refund for the low-income credit.

Part-year residents- If you are a legal resident of Georgia for only a portion of the tax year and are required to file a federal income tax return, you are required to file a Georgia Form 500 Individual Income Tax Return. You must complete Page 4, Schedule 3 to determine your Georgia Taxable income. A full explanation of how to compute the tax for part-year residents is provided in the instruction booklet.

Non-residents- Nonresidents who work in Georgia or receive income from Georgia sources and are required to file a Federal income tax return are required to file a Georgia Form 500 Individual Income Tax Return. Some examples of Georgia source income are wages, Georgia lottery winnings, income from flow through entities (S-corporations, Partnerships, LLCs, Trusts, and Estates), rents, etc. If you are a legal resident of another state, you are not required to file a Georgia income tax return if your only activity for financial gain or profit in Georgia consists of performing services in Georgia for an employer as an employee when the compensation for services performed does not exceed the lesser of five percent of the wages in all places or $5,000. A full explanation of how to compute the tax for non-residents is provided in the instruction booklet.

Military personnel- Military personnel whose home of record is Georgia or who are residents of Georgia are subject to Georgia income tax upon all income regardless of source or where it is earned, unless specifically exempt by Georgia law. Refer to the instruction booklet for additional information.