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. The 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
- Nonresident Georgia return
- Income Subject to Tax
- Enter, if any, the Federal Adjustments shown on Form 1040, line 36, attributable to Georgia income
- Enter the $ amount to be excluded from income
- Select the State in which income not taxable to Georgia was earned
- Choose your state of residence from the drop-down menu
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 on amounts paid for qualified life insurance premiums for 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 active duty training in the US Armed Forces for more than 90 consecutive days.
To enter the credit in the program, follow these steps:
- State Section
- Credits from IND-CR
- From the drop-down menu choose "Yes"
- GA National Guard/Air National Guard Credit
- Enter the amount of qualified life insurance premiums paid during the tax year
For more information, see