Audit Residency - FAQ

  • My wife is a resident of Florida and I am a resident of Georgia and we filed a “Married Filing Jointly” Form 1040 federal return. How should we allocate the income for our Georgia Form 500 tax return?

    Consider filing a joint Georgia Form 500 tax return as a part-year resident and allocate the income on Schedule 3.  Please include proof of withholdings from Form W-2 or Form 1099.  

  • I was audited for a year in which I was not a Georgia resident. How do I prove that I was not a Georgia resident?

    All correspondence, including a copy of this notice, should be forwarded to the e-mail address [email protected].  Send as many of the following documents as apply: 

    I DON'T UNDERSTAND THE NUMBER - IS IT NEEDED?

    1. Ownership of principal residence, including filing of the Homestead Exemption Claim
    2. Closing and Settlement Statements for sale property in previous resident state and purchase of property in new state of resident
    3. If moved, but still owns property in Georgia (Who occupies? – Rental? Look for Schedule E reporting.)
    4. Military documents (e.g. Home of Record (HOR), Leave and Earnings Statement (LES), Form DD214, Form DD2058, Form 1099-R, Entrance Letter, Military Orders) showing state of legal residence
    5. Filing income tax returns to include income earned in nonresident state(s)
    6. Driver’s license
    7. Driving record
    8. Resident state(s) identification card in lieu of a driver’s license
    9. Voter’s Registration Card/information
    10. Vehicle Registration Card
    11. Employer’s Employment Agreement/Policy
    12. Employer’s Relocation Agreement

    (10) Child/children school records

    (10) In-state tuition documents, if applicable (reciprocity states)

          (10) Resident information unique to a particular state while owning properties in other state(s)

          (10) Frequency in Georgia after claiming resident of another state (credit/debit card statements)

    (11) Living on the border line, but working in another state

          (11) Tax preparer’s resident state

    (12) Copy of professional license, if applicable

    (12) Income documents showing sources of income(s)

    § O.C.G.A. 13-10-3 (a-c), § O.C.G.A. 21-2-217(a)(1-14), § O.C.G.A. 40-5-1 (15) (A-B),

    § O.C.G.A. 48-5-44