According to Georgia Policy Statement IT-2010-1-5, "Under the MSRRA Act, a spouse of a service member may be exempt from Georgia income tax on income from services performed in Georgia if:
- The service member is present in Georgia in compliance with military orders
- The spouse is in Georgia solely to be with the service member
- The spouse maintains domicile in another state
- The domicile of the spouse is the same as the domicile of the service member."
To claim tax-exempt from Georgia withholdings:
Complete Georgia Form G-4 with their employer(s). The applicable box in Section 8 of Form G-4 should be marked and the form returned to the employer(s).
A new form is required each year by Feb 15th. Complete the rest of the state return as it pertains to you.
To claim a refund for taxes withheld from your Georgia income, follow these steps in the program:
- State Section
- NonResident Georgia Return
- Income Subject to Tax
- Enter the spouses's W-2 income to exclude from GA Income.
Military Spouse income may be taxable on your state return where you file as a resident.