Oregon resident who owns rental property in GA , but took a loss. Do I need to file a GA state return?

[KatherineC · Accepted solution]

Technically, if you have income from Georgia sources and are required to file a Federal return, you are required to file a Georgia return. 

You obviously would not have taxable income in Georgia since you have a loss on your rental.  You could possibly argue that you don’t have “income” from Georgia. 

Whether you file or not, is up to you.  If you have income reported on Form 1099-MISC, then it really would be advisable that you go ahead and file a return.

You can find instructions and forms for Georgia at the link below.

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/TSD/Form/2016_IT-511_Book...