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n2893z
New Member

Currently a Georgia State resident and moving out of the country for work. Will be gone 5 years, and not returning to GA. Am I still liable for Georgia State income tax?

I will not own property, earn income inside GA or work in the state at any point during that time.
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1 Reply
maglib
Level 11

Currently a Georgia State resident and moving out of the country for work. Will be gone 5 years, and not returning to GA. Am I still liable for Georgia State income tax?

@n2893z  United States subjects its residents to income tax on their worldwide income.  You are not subject to double taxation as you get a foreign earned income credit and foreign tax credits.

 

factors that can affect whether you’re considered a state resident for tax purposes include but, not limited to: Where your car is registered, If you have a driver’s license or state ID, Where you are registered to vote, If you own any property or have mortgage/lease payments on any property in the state, If you pay any utility bills in the state, Where your family lives, The permanence of your overseas assignment, Your financial assets and accounts within the state, if you are travelling for your company located within that state.

 

As you are gone for a set period of time and have not established residency elsewhere you are in a grey area.  There are many factors and there is a difference between domicile and residency.

 

Unless you establish residency and an intent to live in another state, have moved all your legal docs, voting, license, you would still be considered a GA resident for tax purposes. 

 

Although if you establish residency in another state prior to leaving, an individual who abandons his domicile in one state (or country) and moves into a new state with the intention of making the new state his new permanent, primary home, becomes a domiciliary resident of the new state from day one.  There is no 183-day waiting period.  Domiciliary residency and statutory residency are two different things, with differing criteria.

 

PER DOR of Georgia: 

Every individual who, having become a [taxable] resident of this state for income tax purposes under [OCGA section 48-7-1(10)(A) (legal resident) and OCGA section 48-7-1(10)(A)(ii) (more or less regular or permanent basis taxable resident)] is deemed to continue to be a [taxable] resident of [Georgia] until the person shows to the satisfaction of the [Georgia Department of Revenue] that he or she has become a legal resident or domiciliary of another state and that he or she does not come within [the 183-day definition of taxable resident]. Upon such a showing with respect to any 12 month period immediately preceding [December 31], the person shall be taxable as a resident of this state only to the date of becoming a nonresident on an apportionment basis as prescribed in Code Section 48-7-85. O.C.G.A. section 48-7-1(10)(B).

https://casetext.com/regulation/georgia-administrative-code/department-560-rules-of-department-of-re...

 

Other related definitions:

 

  1. The domicile of every person who is of full age and is laboring under no disability is the place where the family of the person permanently resides, if in this state. If a person has no family or if his family does not reside in this state, the place where the person generally lodges shall be considered his domicile.
  2. The domicile of a person sui juris may be changed by an actual change of residence with the avowed intention of remaining at the new residence. Declaration of an intention to change one's domicile is ineffectual for that purpose until some act is done in execution of the intention.

Prerequisites to change of domicile.

 

- In order to change a person's domicile, a person must actually remove to another place with a present intention of remaining there as that person's place of domicile, or having removed, avow that person's intention of remaining there as the person's place of domicile, but such avowal may be proved by express declaration or acts equivalent thereto. Worsham v. Ligon, 144 Ga. 707, 87 S.E. 1025 (1916); Bass v. Bass, 222 Ga. 378, 149 S.E.2d 818 (1966).

 

For a person to change that person's domicile, it is essential that the person should have a bona fide intent to make the change. In addition, the person must also declare an intent to change the person's domicile and do some act in execution of such intent. Brandt v. Buckley, 147 Ga. 389, 94 S.E. 233 (1917).

 

To effect a change of domicile there must be an avowed intent, which may be shown by declarations or acts equivalent thereto, and an actual removal. Bellamy v. Bellamy, 187 Ga. 804, 2 S.E.2d 413 (1939).

 

Person may have several residences, but only one domicile. Avery v. Bower, 170 Ga. 202, 152 S.E. 239 (1930).

Change in domicile involves exercise of volition and choice.

 

- As to a person sui juris, the matter of making a change in domicile is one involving the exercise of volition and choice. Stanfield v. Hursey, 36 Ga. App. 394, 136 S.E. 826 (1927).

 

There must be either tacit or explicit intention to change one's domicile before there is a change of legal residence. Sorrells v. Sorrells, 247 Ga. 9, 274 S.E.2d 314 (1981).

Temporary departure from domicile.

 

- If a person leaves the place of the person's domicile temporarily, or for a particular purpose, and does not actually remove to another place with the intention of remaining there indefinitely, the person will not be considered as having changed the person's legal residence. Venable v. Long Realty Co., 46 Ga. App. 803, 169 S.E. 322 (1933); Smith v. Smith, 223 Ga. 551, 156 S.E.2d 916 (1967).

 

Temporary absence from county by man who has no family does not operate to change domicile. Bellamy v. Bellamy, 187 Ga. 804, 2 S.E.2d 413 (1939).

 

When length of stay away from domicile immaterial.

 

- When an individual travels away from that individual's domicile for a time, it is immaterial whether such a stay is for one month or any number of months, provided it does not become so extended that it could be reasonably inferred that there is an actual intention to make a change of domicile. Venable v. Long Realty Co., 46 Ga. App. 803, 169 S.E. 322 (1933).

There may be residence for long time at place not intended as permanent abode.

 

- See Bush v. State, 10 Ga. App. 544, 73 S.E. 697 (1912).

 

Rules stated in this section determine where suit should be instituted. Daniel v. Sullivan, 46 Ga. 277 (1872).

Domicile for purpose of legal action.

 

- Domicile or legal residence for the purpose of action exists when there has been a concurrence of an actual residence and an intention to remain there permanently, which intention may be proved by acts. Mayo v. Ivan Allen-Marshall Co., 51 Ga. App. 250, 180 S.E. 20 (1935).

 

Establishment of residence.Law required both act and intent to establish residence, and either without the other was insufficient. Bufford v. Bufford, 223 Ga. 133, 153 S.E.2d 718 (1967).

 

Domicile of man having family.- Domicile of man having family was place where family shall permanently reside, if in this state. Grimaud v. Knox-Georgia Homes, Inc., 210 Ga. 514, 81 S.E.2d 476 (1954).

 

"Family" defined.- No definition of the word "family" as used in the law would be satisfactory that does not convey the idea of unity of the household in which were gathered the members of the family as one collective body under the management or control of the head thereof. Forlaw v. Augusta Naval Stores Co., 124 Ga. 261, 52 S.E. 898 (1905).

 

Meaning of the word "family" is not necessarily identical with the meaning of the same word as used in the homestead and exemption laws, and there was a still further variation from the meaning in criminal laws and police regulations. Forlaw v. Augusta Naval Stores Co., 124 Ga. 261, 52 S.E. 898 (1905).

 

"Domicile," unlike "residence," means permanent place of abode, whereas "residence" is not necessarily permanent, and may be at some place other than the place of domicile. Avery v. Bower, 170 Ga. 202, 152 S.E. 239 (1930).

 

Actual residence and intention to remain.- There must be concurrence of actual residence and intention to remain to acquire domicile. Forlaw v. Augusta Naval Stores Co., 124 Ga. 261, 52 S.E. 898 (1905); Worsham v. Ligon, 144 Ga. 707, 87 S.E. 1025 (1916); Avery v. Bower, 170 Ga. 202, 152 S.E. 239 (1930); Sorrells v. Sorrells, 247 Ga. 9, 274 S.E.2d 314 (1981).

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