Married filing jointly and living in different states

[yuetwsoo]

I moved from GA to NJ for job relocation and stayed in NJ the whole year. I'd consider myself a full time NJ residence in 2024. However my wife stayed in GA the whole year and she didn't work in 2024. We do have a rental property in GA in 2024.

I've filed Married jointly for federal and NJ state for 2024. Now how should we file GA state tax? Should we file GA jointly or separately for non-residence vs residence?

[SharonD007]

If you file MFS, you will have to file two GA tax returns if the rental income belongs to both of you.  Did you change your residence to NJ legally?  If so, you won't be able to file a GA resident tax return.

[yuetwsoo]

I assume it would be ok to file MFJ for GA as non-residence even though my wife stayed in GA and had no work except income from our rental property. Thank you.

[Vanessa A]

Yes.  You can file a joint return with your spouse, but it would be a resident return since she is a resident.

If one spouse is a resident of Georgia and one is not, the taxpayer should write three in the residency code block (nonresident) of the Form 500. You must use Schedule 3 of Form 500 to calculate your Georgia taxable income. Filing Residents, Nonresidents, and Part-Year Residents - FAQ