I live in CA, got a w2 in CA from one company, then worked 5 months in GA as 1099. Do I file a GA non-resident tax return? Do I also pay taxes on GA sourced income to CA?

[ToddL · Accepted solution]

Do you file a GA non-resident tax return? Probably, but it depends. 

From the GA DOR website:

Nonresidents who work in Georgia or receive income from Georgia sources and are required to file a Federal income tax return are required to file a Georgia Form 500 Individual Income Tax Return. Non-employee compensation earned for work done in GA is income from Georgia sources.

If you are a legal resident of another state, you are not required to file a Georgia income tax return if:

• Your only activity for financial gain or profit in Georgia consists of performing services in Georgia for an employer as an employee 
• The compensation for services performed does not exceed the lesser of five percent of the wages in all places or $5,000.00

Do you also pay taxes on GA sourced income to CA? Yes, but CA will give you a credit (against CA taxes) for any tax you pay to GA on the same income.