Should I file Georgia Resident state tax?

[asif1253]

Hi all,

I am an international student and I go to school in Georgia. I've been in Georgia for over 5 years.  In 2019, I did an internship in Washington for 7 months and I was in Washington till the end of year. I'm back in Georgia now.

The question is, should I still file resident tax for the state of Georgia? I'm really confused which state taxes under which category I should file.

[SusanY1]

Your internship is not subject to state taxes in Georgia if it was your only income for the year.  

[asif1253]

@SusanY1 Thanks for the reply. It was not my only source of income though. I got paid and resided in Georgia for 4 months during 2019. So I think I still need to file Georgia state taxes, right? Do you think I should file Georgia state taxes as part-time or full-time resident? 

[DawnC]

It sounds like you are a full-year resident of Georgia.  Your internship would be considered a temporary absence from your resident state (GA).   

[asif1253]

@DawnC Oh really? Doesn’t the 183 day rule apply? I thought I spent majority time in Washington so I wont be a full-time Georgia resident.

[DawnC · Accepted solution]

Which 183 day rule are you speaking of?     If you were only temporarily in Washington to do an internship, you are not a resident of WA.   If you leave your resident state with the intent on returning to that state after a work project, school or a long vacation, you are still a resident of the state you intend on returning home to.   From what you explained, it sounds like GA is your resident state for all of 2019.    However, I am not saying that you definitely were or were not a resident of any state.  You may be a part-year resident of both states.  

The Washington Department of Revenue presumes that a person is a resident of WA state if he or she does any of the following:

• Lives in a motor home or vessel which is not permanently attached to any property if the person previously lived in this state and does not have a permanent residence in any other state;
• Is registered to vote in this state;
• Receives benefits under one of Washington's public assistance programs;
• Has a state professional or business license in this state;
• Is attending school in this state and paying tuition as a Washington resident or is a custodial parent with a child attending a public school in this state;
• Uses a Washington address for federal or state taxes;
• Has a Washington State driver's license; or
• Claims Washington as a residence for obtaining a hunting or fishing license, eligibility to hold public office or for judicial actions.

Persons may rebut the presumption of residency if they provide other facts which show that they do not intend to reside in this state on either a temporary or permanent basis. A Washington resident who intends to move at a future date, however, will be considered a Washington resident.

If you made a permanent move to WA - you should file a part year resident GA return (WA does not have a state income tax).  If you went to WA temporarily and then returned home to GA, you should file a GA resident tax return.  

You are asked the questions in the personal information section (My Info) of TurboTax that will generate the correct state tax returns.  

What is my state residency status?   See this link for examples - each state has different rules.