Residency Filing Requirements

Full-year residents are taxed on all income, except tax exempt income, regardless of the source or where derived. You are required to file a Georgia income tax return if:

• You are required to file a Federal income tax return;
• You have income subject to Georgia income tax that is not subject to Federal income tax;
• Your income exceeds the standard deduction as indicated below:

Single, Head of Household or Qualifying Widow(er)

• $12,000

Married Filing Joint

• $24,000

Married Filing Separate

• $12,000

These requirements apply as long as your legal residence is Georgia, even if you are absent from or live outside the State temporarily. Even though your income may be less than the filing requirements, you may file a return to receive a refund of tax withheld. A credit for taxes paid to another state is allowed. See the filing requirements in the IT-511 Individual Income Tax Booklet for more information.

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 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 IT-511 Individual Income Tax Booklet.

Non-residents 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, Trust, and Estates)
• Rents

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 
• The compensation for services performed does not exceed the lesser of five percent of the wages in all places or $5,000.00

 A full explanation of how to compute the tax for non-residents is provided in the IT-511 Individual Income Tax Booklet.

Military personnel 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 IT-511 Individual Income Tax Booklet for additional information including information for spouse's of nonresident military personnel.