Do I need to file a GA or NY state tax return?

[taxhelpneed]

I'm a student in NYC and a resident of CA. Because of COVID, I moved to GA in March when my university went remote. While in GA, I worked for a CA-based company from May to July.  At the end of July, I returned to NYC where I worked for the same CA-based company for a few weeks during the semester. 

I think GA doesn't require me to file because of their exception for temporary remote work during the pandemic, and I think under NY's convenience rule I don't have to file in NY either, but I'm not sure. Can I only file a CA state return or should I file for all three states?

[ErnieS0 · Accepted solution]

You will only need to file a full-year California resident income tax return. Students are considered to be temporarily absent from their home state while they attend school, so you would be considered a nonresident of New York and Georgia.

Nonresident are only taxed on source income from a state.

When you say California-based employer, I'm assuming this company did not have a local New York or Georgia office that was your designated work location (whether you went there or not). I mention that only because you mentioned the "employer convenience rule." This would not apply to a nonresident unless you were assigned to a "New York office."

Georgia says, "[If] the employee is temporarily working in Georgia, wages earned during this time period would not be considered Georgia income and therefore the company is not required to withhold Georgia income tax."

Related Resource:

• Coronavirus Tax Relief FAQs

[taxhelpneed]

Thank you! And yeah, the company only has a CA office.