No. Even as a nonresident, he is required to file a return if he meets the requirements.
Non-Residents
Non-residents who work in Georgia or receive income from Georgia sources and are required to file a Federal income tax return are required to file a Georgia Form 500 Individual Income Tax Return.
Some examples of Georgia source income are:
- Wages
- Georgia Lottery Winnings
- Income from flow through entities (S-Corporations, Partnerships, LLCs, Trust, and estates
- Rents
If you are a legal resident of another state, you are not required to file a Georgia income tax return if:
- Your only activity for financial gain or profit in Georgia consists of performing services in Georgia for an employer as an employee
- The compensation for services performed does not exceed the lesser of five percent of the wages in all places or $5,000.00.
