Your tax filing requirements for Georgia State are determined by your residency status.
As a full resident of Georgia State you are required to file a Georgia State Tax Return if any of the following apply to you:
· You are required to file a Federal Income tax return- As a US Expat this can vary as it can depend on whether you are in a certain income threshold.
· You have income subject to Georgia income tax but not subject to federal income tax
· Your income exceeds Georgia’s standard deduction and personal exemptions
You are required to file a Georgia State Tax return for as long as you are a legal resident of Georgia- even if you are not currently residing in the state.
If you are a legal resident of Georgia for only part of the tax year and are required to file a federal income tax return, you will also be required to file a Georgia Form 500 Individual Income Tax Return. Page 6, Schedule 3 is used to determine the portion of your income that is taxable by Georgia State.
Nonresidents who work in Georgia or receive income from Georgia sources and and are required to file a Federal Income Ta x return are required to file a Form 500 Individual Income Tax Return.
Examples of Georgia Sources of Income:
· Georgia Lottery Winning s
· Income from flow through entities
If you are a legal resident of another state, you are not required to file Georgia income tax return to file a Georgia income return if:
· Your only activity for financial gain or profit in Georgia consists of performing services in Georgia for an employer
· The compensation for services performed does not exceed the lesser of 5% of the wages in all places or $5,000.00