How to File Nonresident Income Tax in Georgia

If you work in Georgia, but are a resident of another state, you are generally required to file a state income tax return in the state of Georgia as long as you're required to file a federal income tax return. There's a special exception if you were employed and made less than $5,000, and less than 5 percent of your income, working for your employer in Georgia and didn't make any other money in the state.

As a nonresident of Georgia, you are only taxed on income that you actually earn in Georgia. If you moved from Georgia to another state during the year or vice versa, you also are required to file a state income tax return in Georgia on the income that you earned while a resident of the state.

Obtain form GA-500. It is the Georgia “Individual Income Tax Return.” This form is used by both residents and nonresidents. The form can be downloaded from the Georgia Department of Revenue website by clicking the “500 Individual Income Tax” link from the “Individual Income Taxes” page.

Enter your name, Social Security number and address in the top area of the form, which is the taxpayer information section. Enter in “3” for “nonresident” on line number four of the form or enter in "2" if you were a part-year resident of the state. Follow the instructions in form "IT-511," the state-issued instructions for completing the Georgia income tax return.

Skip lines nine through 14 on form GA-500 as those lines do not apply to nonresidents. Instead, move ahead to “Schedule 3,” which can be found on page 11 of form GA-500.

Fill out “Schedule 3” using information from your federal return as well as your W-2 and other earned income tax documents, such as 1099s. This schedule will help you to calculate the Georgia income tax due on just the income earned in Georgia. Record your Georgia taxable income on line 15 of form GA-500 and complete the remainder of the form according to the official instructions.

Send your completed form GA-500 to the address listed on page 3 of the form. If you are claiming credit for tax paid to another state, make sure to include a copy of that state's tax return with your Georgia return, or your credit can be denied. The address to send the forms is different depending on if you have a refund coming to you or if you owe money to the Georgia Department of Revenue.