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 that apply: 

    • Ownership of principal residence, including filing of the Homestead Exemption Claim
    • Closing and Settlement Statements for sale property in previous resident state and purchase of property in new state of resident
    • If moved, but still owns property in Georgia (Who occupies? – Rental? Look for Schedule E reporting.)
    • 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
    • Filing income tax returns to include income earned in nonresident state(s)
    • Driver’s license
    • Driving record
    • Resident state(s) identification card in lieu of a driver’s license
    • Voter’s Registration Card/information
    • Vehicle Registration Card
    • Employer’s Employment Agreement/Policy
    • Employer’s Relocation Agreement
    • Child/children school records
      • In-state tuition documents, if applicable (reciprocity states)
    • Resident information unique to a particular state while owning properties in other state(s)
    • Frequency in Georgia after claiming resident of another state (credit/debit card statements)
    • Living on the border line, but working in another state
    • Tax preparer’s resident state
    • Copy of professional license, if applicable
    • 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