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 a Georgia tax return 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 amount listed for your age and filing status:
Single / Head of Household / Qualifying Widow(er)
- Under age 65, not blind, $8,100
- Under age 65 AND blind, $9,400
- Age 65 or over, not blind, $9,400
- Age 65 or over AND blind, $10,700
Married Filing Jointly
- Both spouses under age 65, not blind, $14,500
- One spouse age 65 or older, not blind, $15,800
- Both spouses under age 65, BOTH blind, $17,100
- Both spouses under age 65, one blind, $15,800
- Both spouses age 65 or older, not blind, $17,100
- One spouse age 65 or older AND blind, $17,100
- One spouse age 65 or older, BOTH blind, $18,400
- Both spouses age 65 or older AND blind, $19,700
Married Filing Separate
- Under age 65, not blind, $7,250
- Under age 65 AND blind, $8,550
- Age 65 or older, not blind, $8,550
- Age 65 or older AND blind, $9,850
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
- Part year residents and nonresidents who work or receive income from Georgia sources are required to file a Georgia tax return.
- A married PY resident or nonresident with earned income from GA whose spouse is a nonresident of GA with no GA income, may file either a separate GA return claiming only their own personal exemption and dependent exemptions and deductions or a joint return claiming total allowable deductions.
- If one spouse is a resident and one is a PY or nonresident, use MFS as your filing status.
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 return, you are also required to file a Georgia return.
- PY residents who claim a credit for taxes paid to another state for income earned while a resident must include a copy of that individual income tax filled with that state, with their GA return or the credit will not be allowed.
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.