Georgia Tax Center
State Individual Income Taxes:
Filing Requirements for Georgia
Do you have questions regarding state income taxes in Georgia? The information below will help you brush up on our state's filing requirements.
Filing Requirements for Full-Year Residents
If you are a full-year resident of Georgia, you must file a state income tax return if you meet any of the following criteria:
You are required to file a federal income tax return.
You have income subject to Georgia income tax that is not subject to federal income tax.
Your income exceeds the standard deduction and personal deductions described in Georgia's Individual Income Booklet (IT-511).
Filing Requirements for Part-Year Residents
If you are a legal resident of Georgia for only a portion of the tax year (a part-year resident), you must file a Georgia income tax return if you are required to file a federal income tax return.
In order to claim claim a credit for taxes paid to another state for income earned while a resident of Georgia, you must include a copy of the individual income tax return filed with that state with your Georgia return.
Filing Requirements for Nonresidents
If you are a nonresident and you work in Georgia or receive income from Georgia sources and you are required to file a federal return, you must also file a Georgia income tax return.
If you are a legal resident of another state, you are not required to file a Georgia tax return if your activity for financial gain or profit in Georgia consists only of wages earned as an employee performing services for an employer, so long as these wages do not exceed the lesser of the following:
5% of the income received from performing services in all places during the taxable year
If you are a nonresident and you receive deferred compensation or income from the exercise of stock options that were earned in Georgia in a prior year, you are only required to pay tax on the income if the prior year's income exceeds the lesser of the following:
5% of the income you received in all places during the taxable year
If you are a part-year resident or nonresident who works in Georgia or receives income from Georgia sources, you are required to complete Form 500 Schedule 3 in order to calculate your Georgia taxable income.
If you are a part-year resident or nonresident with income earned in Georgia and you are married to a nonresident with no income earned in Georgia, you may file either a joint return (claiming total allowable deductions) or a separate return (claiming only your own personal exemption and dependent exemptions and deductions).
If you are subject to Georgia income tax, you are required to pay estimated tax if your gross income during the year exceeds the sum of the following:
Your personal exemption
Credits for dependents
$1,000 of income not subject to withholding
Filing for Deceased Taxpayers
When a taxpayer dies during the taxable year, their individual income tax return can be filed by their surviving spouse or an administrator or executor. The same filing status that was used on the Federal income tax return should also be used on the state return.
In order to have a tax refund check in the name of a deceased taxpayer reissued, the following must be mailed to the address indicated on Georgia Form GA-5347:
Completed Georgia Form GA-5347
Copy of the taxpayer's death certificate
Information specified on Georgia form GA-5347
Looking for more information? Feel free to contact us with any questions. You can also browse the ample resources available online from the Georgia Department of Revenue.