I am an F-1 student in GA since 2020. From 05/20/2024, I moved in TX for an internship until 12/20/2024. Do I owe state taxes to GA for the income in TX?

[mikoKoko7]

My residency status is "Alien-resident for taxes purposes" since 07/02/2024. After the end of the internship, I returned back to GA to continue my Graduate Studies. During my time in TX, I did not have an address in GA. However I still had the GA driver's license, as my move in TX was temporary.

[pk]

@mikoKoko7 , 

(a) Which country are you from ?

(b) Was 2020 entry with F-1 your first entry in to the USA ?

(c) The internship in TX  was with EAD or what ?

(d) Since you entered in 2020  ( and assuming a few other things ),  you would have been   on exempt status through 12/31/2024.  Thus for the tax year 2024 you would be  NRA,  file your return on form 1040-NR  ( Not supported by TurboTax -- SprinTax or similar service, Tax Professional etc.)

(e) If you are a Resident for Tax purposes , then I am missing something here --  please tell me more about  your situation.

(f)  Note that US States in general do not recognize  Tax Treaties and their own definition of  Resident / Non-Resident/ Part-Year Resident and tax accordingly.

I will circle back once I hear from you  

pk

[mikoKoko7]

a) Greece
b) Yes, I have an F-1 status since January 2020.
c) Yes, there was a change in my I-20 specifying the days I can work for the company in Texas, which are the ones I posted in my original post (05/20/2024 to 12/20/2024).
d) 2024 was my 5th year in the US. My status changed to alien-resident for tax purposes on 07/02/2024. And the new status counts since January 1st 2024. So I can use Turbotax software.
f) Not tax treaty between Greece-USA.

The question is if I need to pay taxes in GA for the amount of time I was residing an getting payed in TX.
During that time I had a valid GA driver's license (since my move to TX was temporary and I am full-time student), but didn't have a home address in GA. I had a home address in TX, as I was working there.

[pk]

@mikoKoko7 , thank you for your response(s).

So you are saying that you entered  this country in Jan  of 2020 with F-1 ( and with NO earlier entries to consider ).  That says your  Exempt status is quenched on 12/31/2024.    So why do you say that your counting of presence started Jan 1st of 2024 , thus giving a SPT passing around Jul of 2024.  Please , I am missing something here.   

Were you present in the USA prior to calendar year 2020 ?

The exempt period is FIVE Calendar years from the year of entry -- so whether you entered with F-1  in   Jan  ( ??) or Sept.  (usual ) of the calendar year 2020, your exempt period  ( barring a  status change )  still ends on 12/31/2024.

If this is correct, then for 2024 you are still a NRA and must file form 1040-NR ( not supported by TurboTax ).

Your other question  of whether  you need to pay taxes to GA  ( your  resident state ) on income earned in TX,  would generally be YES.  Most states  tax you on world income and generally give you credit for taxes paid to another US state  ( except  for  states with reciprocal agreement).

[mikoKoko7]

Ah, now I understand the spirit of your question. Let me correct myself and sorry for the misunderstanding.

I started Graduate School in January 2020. But I entered US in mid December 2019 under F-1 status.
I have also filled a 0 income tax return for 2019.
So that explains why my status changed in 2024 to resident alien?
I tried using sprint tax too, and it showed that my residency status has changed for 2024 and I should use Turbo Tax.

So to the best of my understanding, filling with Turbo Tax was the correct thing?


To the other topic.
I mentioned in Turbo Tax that I was in GA only until May (because after that I moved to TX).
And this removed the taxation in my TX income.

Is GA considered my resident state for the period of CPT internship in TX?
And if so, why?

Thank you again for your valuable responses.

[pk]

@mikoKoko7 

1. OK , now  it makes sense  -- why your  exempt period ended in 12/31/2023.  And why you would have passed  SPT in 2024.

2. Note that  under the SPT  based residency, your start date is the first day you were present in the USA  for the tax year under consideration. Thus you were a RESIDENT for Tax purposes for all of 2024.  You can also use  Standard Deduction because you were present for the whole calendar year.  And YES TurboTax will work for you.

3. For Georgia residency, you need to be present in the state for 183 days  in a 12 month period.  Since you  were out of the state from 5/20/24  through  12/20/2024, you probably will not meet the   "resident" requirement.  Thus you are taxed by Georgia  on in-state sourced income  ( implying your Texas income is probably not taxable in Georgia ).  I do not know if Georgia  also has a "closer  connection"   in lieu of 183 days requirement.  My suggestion would be  call Georgia  DOR and  get their take on this  -- this is because  you were ONLY temporarily outside the state ( you were  closely connected to the state  -- school, driver's license  etc. ).

Does this answer your query?

Is there more I can do for you ?