Who Must File Income Taxes in Georgia?

Filing Income Taxes in Georgia
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The State of Georgia has its own requirements for who needs to file a state income tax return in the state. This isn't unusual. All states can set their own requirements for who needs to file and who doesn't. You need to understand what those requirements are so you don't wind up on trouble with the Georgia Office of Revenue.

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Residents

If you are a resident of Georgia and filed a federal tax return, you need to file a state tax return. If you are single and the head of household, you need to file a return if your gross income is greater than $9,750. If you are married filing a joint return, you must file a return if your gross income is greater than $19.500. If you are married and filing separate returns, you must file if your gross income is greater than $9,750.

Nonresidents

Even if you don't live in Georgia, you still may need to file a Georgia state tax return. If your income came from Georgia, either because you worked in the state or your simply have income coming from sources in George, you may need to file a state return. Besides wages, Georgia income can be lottery winnings, income from corporations in the state and rent. However, if the Georgia income is less than the lesser of five percent of your income or $5,000, you aren't required to file a return.

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Resident with Income Outside of Georgia

A Georgia resident who receives income from outside of Georgia may still need to file a Georgia income tax form. Though the resident can receive a credit for any state tax paid on that tax to another state. The other state tax form must be attached to the Georgia income tax return. No Georgia credit will be allowed if there was no tax paid on the income in the other state. The Georgia credit cannot exceed the amount you owe in Georgia taxes. Finally, no George credit will be issued for income paid in another country.

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Military Personnel

Military personnel who list Georgia as their home of record or who serve in Georgia are subject to Georgia income tax and need to file a return unless the income is specifically exempt from tax.

Retired Person

If you are over 62 years old or permanently disabled, you can exclude $35,000 of your income from state taxes. In George, retirement income includes all income from pensions and annuities, interest income, dividend income, net income from rental property, capital gains income, and income from royalties.

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Tax

George state taxes use the federal adjusted gross income figure as the basis for the state tax calculation. The tax rate is graduated up to a maximum of six percent.

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