According to the Georgia filing instructions, active-duty military members who are legal residents of Georgia are subject to tax on all of their income, regardless of where it was earned.
If you are a resident of Georgia, you are subject to tax on all of your income, regardless of where it was earned.
If you are a nonresident of Georgia stationed in Georgia, you are required to pay tax on any income earned during your 'off-duty hours' from sources in Georgia. Military income is not taxable, but any other income earned in Georgia is taxable.
To deduct the income from your nonresident return, follow these steps in the program:
- State Section
- Edit Nonresident Georgia Return
- Income Subject to Tax
- Enter, if any, the Federal Adjustments attributable to Georgia income
- Enter the $ amount to be excluded from income
- Select "Continue" to Save
If one spouse is a resident of Georgia and the other is not, you would file a nonresident return. If you need to allocate income to the state of Georgia, access the Georgia return menu to make adjustments.
Georgia National Guard or Air National Guard Credit for Life Insurance Premiums:
Georgia provides a tax credit for amounts paid for qualified life insurance premiums to residents who are members of the Georgia National Guard or Air National Guard and are on active duty full-time in the US Armed Forces, or are undergoing active duty training in the US Armed Forces for more than 90 consecutive days. The credit cannot exceed the amount expended for qualified life insurance premiums or the taxpayer’s income tax liability.
Program Entry
- State Section
- Edit Georgia Return
- Credits
- Credits from IND-CR
- Scroll to the bottom of the screen to select "Yes" to "Would you like the system to automatically calculate the amount of each credit to use this year?". Press Continue to save and select the type of credit.
- GA National Guard/Air National Guard Credit
- Enter the amount of qualified life insurance premiums paid during the tax year