Do I have still have to pay GA income tax on my retirement income once I became a Florida resident? Does the Pension source Tax Act of 1996 apply?

[mb121m]

I receive a monthly retirement from the State of Ga. I became a Florida resident in 2016, do I still have to pay GA income tax on my retirement?

[DS30]

Yes, you are correct, the Pension Source Tax Act of 1996 would apply.

Therefore, you will not have to pay GA state income taxes on pension income if you are now a permanent resident of FL.

On Jan. 10, 1996, P.L. 104-95 took effect. This federal law prohibits any state from taxing pension income of non-residents, even if the pension was earned within the state. So you have no GA filing requirement on this pension income

[roc12]

I am a permanent resident of Georgia but my income all comes from Florida, pension,  Ira.  Does this make a difference when filing state income tax?

[DoninGA]

---

@roc12 wrote:

I am a permanent resident of Georgia but my income all comes from Florida, pension,  Ira.  Does this make a difference when filing state income tax?

---

Georgia taxes all income from all sources so the pension income from Florida is Georgia taxable income that is reported on a Georgia state income tax return,

However, if you are a resident of Georgia and are age 62 thru age 64, $35,000 of your retirement income is excluded from being taxed by Georgia.  If you are age 65 or older then $65,000 of your retirement income is excluded.