Wife worked partially in another state for more than 183 days - State tax filing?

[eddierob22]

My wife worked and lived in Florida from Jan 1, 2021 until Aug 30, 2021. She came back to our home state of GA at the end of Aug. When I file state taxes, do I leave that w-2 off of my GA tax filing or does GA tax income that was not earned in that state?

[SundayInSalem]

Georgia taxes income earned everywhere if it's earned by a resident. I assume your wife was living and working temporarily in Florida. In that case, your combined income goes on the Georgia return.

If your wife was a resident of Florida until 30 August, use filing status 3 (nonresident) and report only your Georgia income.

Filing Requirements: If you are a legal resident of Georgia for only a portion of the tax year and are required to file a federal income tax return, you are required to file a Georgia Form 500 Individual Income Tax Return. You must complete Schedule 3 to determine your Georgia Taxable income.