Georgia Income Tax Residency

[WhatMeWorry]

I am a Texas resident living in Georgia attending KSU and living in off-campus housing.  I work a part-time job when in Texas and another part time job when in Georgia. My car registration, driver license, and voter registration remain in Texas.

In 2023 I was in Georgia from 8/12/2023 to 11/17/2023 and 11/26/2023 to 12/6/2023. I figure I am considered a part-time Georgia resident for tax purposes for 2023 and owe Georgia state income tax only for the Georgia part-time job income as well as interest earned on savings accounts while in Georgia.

In 2024 I will be in Georgia from 1/6/2024 to 3/4/2024, 3/17/2024 to 5/6/2024, 8/12/2024 to 12/9/2024. I figure I am considered a full-time resident of Georgia for 2024 since I will have been in the state over 183 days total. I figure I will owe Georgia Income tax on all income earned in both part-time jobs in Texas and Georgia as well as all interest earned on savings for the year.

In 2025 I will be in Georgia from 1/5/2025 to 3/7/2025 and 3/16/2025 to 5/10/2025. I figure I am considered a part-time Georgia resident for 2025 and owe Georgia state income tax only for the Georgia part-time job income as well as interest earned on savings accounts while in Georgia.

Please advise if I am figuring my Georgia residency for tax purposes and proper income subject to Georgia Income tax correctly.

Thanks!

[SteamTrain]

Well, one important consideration is whether you are a dependent of your (TX?) parents or not, and still under age 24.

IF so, then you are still considered to be a full TX resident, and you your time in GA is considered to be only temporary, even if you are there all year while going to college.  This is entirely normal for college students going out-of-home state......they aren't considered to have moved to the new state just for attending college there.  You would not indicate you "moved" to GA, but you indicate that you had income in another state (GA) at the bottom of the My Info page.  Then that would trigger the GA non-resident tax return, and only the $$ earned in GA would be GA-taxable.

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If you are older than 24, and now on your own...then it could be more complicated.....but I'd still hold off on declaring GA residency just for going to college there....part of it would be your actual intention to establish GA as yoru state of domicile, and it doesn't sound like that is the case ...yet.

[WhatMeWorry]

Thamk you for your reply. I am 34 and file my own tax returns, single, not a dependent of anyone and have no dependents. I am attending a graduate program for 4 semesters at KSU. I pay out-of-state tuition (ouch) and the school (state) policy indicates that being in Georgia for the sole purpose of attending college does not establish qualification for in-state tuition.

But the Georgia taxman seems to have different rules regarding being a resident, non-resident, or temporary resident and what triggers the classification. The scenarios I indicated for 2023, 2024, and 2025 are based on my interpretation of Georgia Department of Revenue law section 48-7-1. It mentions several conditions that make one a statutory resident for income tax purposes whether one declares residency or not. My intent is not to declare residency, hence I have not registered my car in Georgia, obtained a Georgia driver license, nor changed my voter registration.

I am hoping someone familiar with the applicable paragraphs of section 48-7-1 can either confirm my interpretation of the legal speak is accurate or not as it applies to the years mentioned.

Thanks again!

[TomD8 · Accepted solution]

In 2023 you were in Georgia for the purpose of attending school, and you were there only about 3 1/2 months, while maintaining Texas as your main, primary residence (your "domicile" in tax terminology).  For tax year 2023 you are considered a resident of Texas and a non-resident of GA.   GA can tax you as a non-resident on GA-source income, which includes income from work performed in GA but not interest on savings accounts or other "unearned income."

Since you will reside in GA for 183 or more days in 2024, for 2024 you will be a statutory resident of GA.  If you maintain your domicile in TX, you will have a situation of dual residency.  This will not be complicated since TX has no income tax.  ALL your income will be taxable by GA, regardless of its source.  (It is possible to be both a domiciliary resident of one state and a statutory resident of another.)

Finally, your scenario for 2025 will have the same interpretation as 2023.