GEORGIA
separate property state

 

Military Income:   Fully taxable.

Military Spouse Residency Relief Act:  Service member in state in compliance with military orders. Spouse in state solely to be with service member. Spouse maintains domicile in another state and must be a resident of same state as service member. Taxpayer needs to file Georgia Form G-4 with their employer to suspend withholding of Georgia taxes. (This will only stop taxes from being withheld from Georgia income. There are no provisions for filing for a refund of taxes withheld.)

Forms Used:            

Filing Status:   Same as federal.  If one spouse is a Georgia resident and one is a nonresident or part year resident, they should file as nonresidents by placing a "3" in the residency code box on Form 500, page 1, line 4 and use page 4, Schedule 3.   Nonresidents with Georgia income whose spouse is a nonresident with no income may file either jointly or separately.  Compute tax both ways to determine the maximum benefit.

Attach Copy of Federal Return:  No

Not Taxed: 

Other State Tax Credit:   Available, complete Schedule 2.  Attach other state return. 

 

Where to Mail:
Refunds: Tax Due:
Georgia Income Tax Division
PO Box 740380
Atlanta, GA  30374-0380
Georgia Income Tax Division
PO Box 740399
Atlanta, GA 30374-0399
Refund Inquiry:  (404) 417-4470 Refund Problems:  (404) 417-4300
E-File Helpdesk:  (404) 675-4992  Forms:  (404) 656-4293
Other Info: General Information:  (404) 656-4188
Taxpayer Assistance
426 Balcony Level
West Tower
Floyd Building
Atlanta, GA  30334

Website:  http://dor.georgia.gov/taxes

 

E-filing Info:  Retain GA 8453 for 3 years
Tax Form Instructions:
Resident Instructions Non-Resident Instructions

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income Form Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Georgia residents, lived at their present location all year, and one or both had income.

Main Info Screen.

Georgia 500 Form.  A joint resident Georgia income tax return is prepared.  Answer the question regarding change of address.

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Georgia, while the other member is a resident of a different state.  A Georgia income tax return must be prepared due to the taxpayer or spouse having Georgia earned income.
Main Info Screen.  If the spouse is a domicile (resident) of another state, the parties should file as nonresidents.  For this example, the taxpayer is a resident of  Georgia while the spouse is a resident of North Dakota.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Georgia Form 500.   Georgia non-residents may file joint separate returns even if they filed joint federal returns.  You must determine which filing status benefits the taxpayer and spouse the most.  In this instance a non-resident married filing joint income tax return gives them the largest refund.

Georgia Form 500 Page 6, Schedule 3 - Computation of Georgia Taxable Income for Part-Year Residents and Nonresidents will be generated.  This form is used to subtract out the other-states (North Dakota) income.  Enter the abbreviation for the state where the spouse's income was earned (ND for this example).

Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a Georgia tax return due to one or both having Georgia earned income.
Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Georgia income tax return because the spouse worked in Georgia.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Georgia Form 500.   Georgia non-residents may file joint or separate returns even if they filed joint federal returns.  You must determine which filing status benefits the taxpayer and spouse the most.  In this instance a non-resident married filing joint income tax return gives them the largest refund.  

Georgia Form 500 Page 6, Schedule 3 - Computation of Georgia Taxable Income for Part-Year Residents and Nonresidents will be generated.  This form is used to subtract out the other-states (Wisconsin) income.  Enter the abbreviation for the state where the military member's income was taxed (WI for this example).

Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or Form Georgia during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of Georgia.  The Spouse and taxpayer must file a Georgia tax return due to one or both of them having Georgia earned income and possibly income Form another state.
Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved Form Georgia to North Dakota during the year.  The spouse was a resident of Georgia but now wishes to become a resident of North Dakota for tax purposes.  The spouse therefore was a part-year resident of both Georgia and North Dakota and must file a Georgia income tax return because the spouse worked in Georgia.

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Georgia Form 500.   Georgia part-year residents may file separate returns even if they filed joint federal returns.  You must determine which filing status benefits the taxpayer and spouse the most.  In this instance a part-year resident married filing joint income tax return gives them the largest refund.  

Georgia Form 500 Page 6, Schedule 3 - Computation of Georgia Taxable Income for Part-Year Residents and Nonresidents will be generated.  This form is used to subtract out all the other-states (Indiana and North Dakota) income.  The number of months in Georgia must be entered on line 12.  Enter the abbreviation for the state where the military member's income was taxed and the other part-year state income was taxed (IN and ND for this example).

Review the remainder of the Georgia Form 500 to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of Georgia with Income Form Another State  - Taxpayer is single.  The taxpayer must file a Georgia tax return due to him or her having Georgia earned income.
Main Info Screen.  For this example the taxpayer is a military member stationed in North Dakota but a resident of Georgia.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Georgia 500 Form.  A resident Georgia income tax return is prepared.  Georgia taxes residents on income Form all sources, even income earned while living in another state (North Dakota as in this example).  

Georgia Worksheet for Computation of Other State Tax Credit must be added to the tax return.  A Georgia Credit Worksheet can be linked to (F9) from Form 500, Page 5, Schedule 2, Line 1.

Part 1, For Full-Year Residents must be prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return.  This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them.  Line 1 is the amount of income earned in the other state (North Dakota).  Line 10 is the amount of income tax liability on the (North Dakota) tax return.  A copy of the other state's return must be attached to the Georgia return if not e-filed.

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended Georgia return must be filed because the taxpayer received new tax information after their Georgia return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

Georgia 500X - Georgia Amended Individual Income Tax Return.  Add the Georgia 500X Form to the return.  Answer the questions as in the example.   You must check the box to lock in the entries in Column A - As originally reported or as adjusted, before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

Georgia 500X - Georgia Amended Individual Income Tax Return.  Return to the Georgia 500X form, Page 3 to determine if the taxpayer is receiving a refund or owes money.  You must enter an explanation for why the Amended Return is being prepared. 

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.