Does Georgia have a state income tax?
Yes, according to the Instructions for Form 500 for Georgia, full year residents are taxed on all income, except tax exempt income, regardless of the source or where derived.
You are required to file Georgia income taxes if any of the following apply to you:
- You are required to file a federal return.
- You have income subject to GA income tax that is not subject to federal income tax.
- Your income exceeds the standard deduction and personal exemptions.
You must file a Georgia tax return if your income exceeds the standard deduction listed below:
- Married Filing Jointly, $24,000
- Single, $12,000
- Married Filing Separately, $12,000
- Head of Household, $12,000
- Qualifying Surviving Spouse, $12,000
These requirements apply as long as your legal residence is in Georgia, even if you are absent from or live outside the state temporarily.
Part-Year and Nonresidents
If you are a part-year (PY) resident or nonresident and earn income from Georgia sources, you must file a Georgia tax return.
If you are married and:
- You are a PY resident or nonresident with Georgia income, and
- Your spouse is a nonresident with no Georgia income, you can:
- File a separate Georgia return (claiming only your own exemptions and deductions), or
- File a joint return (claiming all allowable deductions).
If one spouse is a resident and the other is a PY or nonresident:
- Use Nonresident status.
- Manually allocate income in the State Section of the program.
Part-Year Residents
If you were a legal resident of Georgia for only part of the tax year and are required to file a federal return, you must also file a Georgia return.
If you claim a credit for taxes paid to another state on income earned while you were a Georgia resident:
- You must include a copy of the income tax return filed with that other state.
- If you do not include this copy, the credit will not be allowed.
Nonresidents
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.
Filing for Deceased Taxpayers
The surviving spouse, administrator, or executor may file a return on behalf of a taxpayer who dies during the taxable year. When filing, use the same filing status that was used on the federal tax return.