If I have lived in Georgia since early July and am a full time college student there, can I file as a Georgia resident? I lived with my parents in alabama before that.

[xmasbaby0]

@Conner-griffin7306 

You say you have lived in GA from July til the present.   You do not mention working in GA.   What are you hoping to accomplish by filing a GA tax return?   Have you been working while you have lived in GA?  Was GA tax withheld from your paychecks?

You say that you are a student.   If your parents are claiming you as a dependent---which sounds likely, since they can claim you until you are older than 23 if you are a student----then living away from home for school is considered to be a temporary absence for you, and they can say you lived with them all year---which makes you an AL resident.  

So---first---please clarify your situation.  How old are you?   Are you being claimed as a dependent?

If you worked in GA, then you can file a part year non-resident return in GA, but you must also file a part year return in the state where you live with your parents.   Do the non-resident return first.   You will get credit for the tax withheld in GA; you will not be double taxed by both states.

[Hal_Al · Accepted solution]

Q. Can I file as a Georgia resident?

A. Simple answer: No.

Out of state college students are still residents of the state they came from, particularly (but no only) if still dependents of their parent(s). You would have to do something more specific than just go to school, in Georgia, to become a resident.  Even working in GA would not make you a resident, but would make you subject to GA income tax. 

So, as others have said, it depends on more details of your situation and why you want to be considered a GA resident. 

[Conner-griffin7306]

I am 18. I have been working in Georgia for almost 3 years. My parent will not claim me as a dependent. I fund almost all of my life. Both years I have filed taxes so far, I have ended up owing state taxes to Alabama that outweigh my refund from Georgia. This is the first year I will file as a full-time student and am just really hoping that I qualify as a resident of Georgia so that I don't end up having to pay Alabama yet again.

@xmasbaby0 

[TomD8]

Some facts that may be pertinent to your situation:

Per Georgia law, you're considered a Georgia resident for tax purposes if you "stayed in Georgia" for 183 or more days during the tax year.  If that applies to you, then you must file a Georgia tax return as a resident and ALL your income is taxable by Georgia.

https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/georgia-residency.pdf

Alabama considers you a resident if your domicile (your main, primary home to which you intend to return after temporary absences) is in Alabama.  If your domicile is in Alabama, then all your income is taxable by Alabama.

It's possible for a person to be both a statutory resident (for example, by the 183-day rule) of one state and a domiciliary resident of another.  That situation is called dual residency and the taxpayer must file as a resident in each of the two states.  When that occurs, the domiciliary state will give an "other state credit" for taxes paid to the non-domiciliary state.  The credit prevents double taxation of the same income, which is prohibited by a decision of the U.S. Supreme Court.

Also, if you qualify to be claimed as a dependent by your parents, then you must indicate that on your federal tax return regardless of whether they actually claim you or not.