As the title states, I work and live in Florida for a company whose headquarters are in Georgia. They are currently withholding State Incomes Tax from Georgia but if I'm understanding everything I'm reading, they shouldn't because I have "physical nexus" in Florida. Now, I know some states have a "convenience rule" but I don't see that Georgia has one, so even though I'm working from Florida for convenience, I should still only pay Florida State Income Tax. Of course, Florida doesn't have State Income Tax so really, I shouldn't have to pay any State Income Tax.
I also found this on the Georgia Department of Revenue website:
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
So technically, I receive income from Georgia Sources, (my employer), I think the second bolded addendum applies to me? So this also seems to indicate I shouldn't be Paying Georgia State Income Tax and file and Georgia State Income Tax Return. Correct?
