Working from home in TN for a GA company location

[thomk172]

I'm a full-time remote employee and I work from my home in Tennessee, but the physical location of my assigned company branch is in Georgia. In any given year I will only spend 6 or 7 working days in Georgia doing work-related activities, otherwise all of my work is done in Tennessee. I've read that GA has a 23 day rule before tax withholding is required along with the 5% or $5,000 rule for income earned in GA, and my situation does not apply to either of these.  Am I required to file a GA state tax return or worry about any tax withholding?

[MaryK4]

No, if you work in Tennessee and meet the exceptions for time worked in Georgia, you do not have to file or pay Georgia state income tax.  If your employer is not withholding Georgia tax and you did not complete a Form G-4 Employee Withholding, your employer has your work location as Tennessee.

Even if you did the G-4 as exempt, your employer did not withhold Georgia taxes so you would not have to file to get that refunded.

[thomk172]

Thank you very much. I completed a G-4 form and marked exempt to avoid the withholding. Do you know if I need to meet the requirements for both time worked in Georgia AND total income earned for the exception? Or is one or the other acceptable?

[MaryK4]

For Georgia withholding/ nonresident tax filing, it is either/or.  (O.C.G.A. § 48-7-100(10) (K); O.C.G.A. § 48-7-1)

@thomk172

[phoffman183]

Like the original poster, I work from home in TN but my company is located in GA.  My company withheld GA state tax from my pay for the entire year.  Am I entitled to a refund on the GA state income tax since all of my work was performed in TN? 

[CatinaT1]

Yes, however, you will have to file a Georgia non-resident tax return to get your withholding back.