If you are not a resident of Georgia but you have certain income from sources in Georgia, you are generally subject to Georgia state income tax on that income and would have to file a Georgia state income tax return.
According to the Georgia Department of Revenue, if you are not a resident but you work in Georgia you would be subject to Georgia state income tax on your salary or wages. This also applies to accrued vacation, sick pay and holidays for the period of time you worked in Georgia. But you would not be required to file a Georgia tax return if your only activity in Georgia was working as an employee and your wages in Georgia are not more than five percent of your total income from performing services inside and outside Georgia, or $5,000, whichever is less. Also, severance pay received by a nonresident is not taxable in Georgia if no services are required to be performed in order to receive the severance pay.
If you previously worked in Georgia but are now a nonresident and you receive deferred compensation or income from exercising stock options that you previously earned in Georgia, you would be subject to Georgia state tax on that income. But that income would only be taxable in Georgia if your income in the prior year exceeds five percent of your income from all places during the current tax year or $5,000, whichever is less.
According to the Georgia Department of Revenue, if you receive a pension from Georgia but you have moved to another state, the pension income would not be subject to Georgia state income tax.
Nonresidents are subject to Georgia state income tax on net income from operating a business in Georgia. Income from your business would be allocated between sources in Georgia and sources outside Georgia.
Nonresidents are subject to state income tax on the sale or transfer of real property and the associated tangible personal property in Georgia. These sales or transfers are subject to withholding tax in Georgia. The tax withheld is reported on Form G-2RP. The tax withheld would then be reported on Form 500 on the line for Other Georgia Tax Withheld.
If you have rental property in Georgia you would be subject to Georgia state tax on income from that property.
If you are a nonresident partner in a partnership or a shareholder in an S corporation in Georgia, you are subject to Georgia state tax on your share of the income. You would generally be subject to withholding tax on income sourced in Georgia, whether or not distributed, from partnerships, limited liability companies and S corporations. The tax withheld is reported on Form G2-A. As an alternative to withholding, a partnership, limited liability company or S corporation can file a composite return for nonresident partners, members or shareholders on Form IT-CR.
Interest earned by a nonresident on a savings account in a Georgia bank would generally not be subject to Georgia income tax. Gambling and lottery winnings in Georgia received by a nonresident would be subject to Georgia tax.
According to the Georgia Department of Revenue, military personnel who are stationed in Georgia but whose home of record is not in Georgia are only subject to state income tax on income from Georgia sources other than military pay.
If you are a nonresident who worked in Georgia or received income from sources in Georgia and you are required to file a federal tax return, you would have to file a Georgia income tax return. You would use Form 500 and check the box for nonresident. Schedule 3 must be completed to calculate Georgia taxable income. If you are married and your spouse is a nonresident of Georgia with no Georgia source income, you can file either a separate return claiming only yourself, or file a joint return claiming the total allowable deductions.
Sources:
Form 500, Georgia Individual Income Tax Return
Form G2-A, Georgia Department of Revenue
Form G-2RP, Georgia Department of Revenue
Form IT-CR, Georgia Department of Revenue
Individual Income Tax 500 and 500EZ Forms and General Instructions, Georgia Department of Revenue
