Can I apply for "Subtraction from Georgia Income" since my spouse doesn't have GA income? He is remote work.

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Can I apply for "Subtraction from Georgia Income" since my spouse doesn't have GA income? He is remote work.

Is your spouse a Georgia resident?

Does he work remotely from a location within Georgia?

If the answer to either question is Yes, then his income is taxable by Georgia.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

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