Filing Requirements

Full-Year Residents

You are required to file a Georgia income tax return if any of the following apply:

  • You are required to file a Federal income tax return
  • 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

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 and personal exemptions as indicated below:

Single, Head of Household or Qualifying Widow(er)

  • Under 65, not blind - $7,300
  • Under 65, and blind - $8,600
  • 65 and older, not blind - $8,600
  • 65 and older, and blind - $9,900

Married Filing Joint

  • Both under 65, not blind - $13,400
  • One 65 or over, not blind - $14,700
  • Both under 65, both blind - $16,000
  • Both under 65, one blind - $14,700
  • Both 65 and over, not blind - $16,000
  • One 65 and over, and blind - $16,000
  • One 65 and over, and both blind - $17,300
  • Both 65 and over, and blind - $18,600

Married Filing Separate

  • Under 65, not blind - $6,700
  • Under 65, and blind - $8,000
  • 65 and over, not blind - $8,000
  • 65 and over, and blind - $9,300

These requirements apply as long as your legal residence is Georgia, even if you are absent from or live outside the State temporarily. A credit for taxes paid to another state is allowed. See the worksheet on page 19 for more information.

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.

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 6, 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

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 instruction booklet.

Military Personnel

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 instruction booklet for additional information including information for spouse's of nonresident military personnel. 

 

More filing requirements are found in the IT-511 Individual Income Tax Booklet.