I reside in Texas but I work remotely as an independent contractor in Georgia. Do I file a Georgia State income tax return?

[gretschdrum]

I live full-time in Texas, but work remotely as an independent contractor for a business in Georgia. All of my income from this Georgia-based business is reported on a 1099-NEC form. No taxes were taken out of my 1099-NEC income. I never visited Georgia this past tax year. 

Do I need to file and pay Georgia State Income Tax?

[MinhT1]

No.

All your income is considered as sourced in Texas,

[gretschdrum]

Thank you!

Now I only have one problem. I paid estimated taxes to Georgia. 

To retrieve that money, should I file a Georgia state income tax return?

[MinhT1]

You should file a non-resident tax return for Georgia, reporting 0 Georgia income to claim a refund of those estimated taxes paid.