State of Residence

[michaelpollock11]

I lived in Georgia for 11 1/2 months.  I bought a home in Mississippi in the middle of December.  I received all of my paychecks but one from the state of Georgia.  I did receive one paycheck from Mississippi in December.  Even though I lived in Mississippi on December 31, 2020, should I still consider Georgia as my state of residence?  Thanks.

[DanielV01]

Technically speaking you would file part-year returns to both states.  But if either all of the taxes were withheld by Georgia, or you don't mind sacrificing the last paycheck's withheld amount to Mississippi, then you can get by with claiming Georgia all year.

[michaelpollock11]

I lived in Mississippi throughout 2021.  I received my Georgia Teachers' Retirement Pension check through direct deposit, and for the first few months they were taking out Georgia State Income Tax.  I realized it and had it changed, so they wouldn't take those taxes out.  I also have a pecan farm in Georgia.  Do I still need to file a Georgia state return also, or do I just need to file a Mississippi state return.  Thank you!

[ErnieS0]

Yes. File a nonresident Georgia return to get back your tax withheld – and report income from your pecan farm.

Your pension is not taxable to GA if you lived in Mississippi all year.

If you pecan farm generates income, you will need to file a GA return every year to report that income.

Non-residents 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.

Filing Requirements