The State of Georgia has the option for partnerships returns to "pay" the individual income tax at the partnership level at the highest individual rate for the benefit of the members or partners. What I don't know is if paying the GA State income tax this way would eliminate the need for out of state members or partners from needing to file a separate State of GA income tax return. If it did it would be worth paying the GA state income tax at the highest rate then having all out of state members or partners having to file individual GA State returns.
