Tracking US States & Canadian Provinces
Georgia Tax Residency Requirements
Establish and maintain Georgia residency status. Track your days to meet state requirements and prove tax residency.
Overview
Georgia residency requirements
183-day rule for statutory residency
The Georgia Department of Revenue uses the 183-day rule as its primary method for determining tax residency. If you spend more than 183 days in Georgia during a tax year, you're generally considered a statutory resident for Georgia state income tax purposes. This includes any part of a day spent in the state, with some exceptions for transit. It's crucial to keep accurate records of your time spent in Georgia, as the burden of proof often falls on the taxpayer if residency is questioned by the Georgia Dept of Revenue.
Domicile test for residency
In addition to the 183-day rule, the State of Georgia Department of Revenue also considers domicile when determining residency for your Georgia state tax return. Your domicile is your true, fixed, and permanent home. Even if you spend less than 183 days in Georgia, you may still be considered a resident if the state is your domicile. Factors that indicate domicile include where you maintain your primary home, where you're registered to vote, and where you have the strongest family and social ties. Changing domicile requires both physical presence in a new location and the intent to make it your permanent home.
Part-year residency considerations
Georgia recognizes part-year residency for individuals who move into or out of the state during the tax year. If you become or cease to be a resident during the year, you'll need to file a part-year resident Georgia income tax return. This return will require you to report income earned from all sources while a resident, and only Georgia-source income for the portion of the year you were a nonresident. Accurate day tracking is essential for determining your residency period and ensuring correct tax reporting through the Georgia Tax Center.
Military personnel and students
Georgia has special residency rules for military personnel and students. Active duty military members stationed in Georgia but domiciled in another state are not considered Georgia residents for tax purposes. However, non-military income earned in Georgia may be taxable. For students, attending a Georgia educational institution does not automatically make you a resident. Your residency status typically remains the same as it was before entering school, unless you take steps to establish Georgia as your new domicile. For specific questions about your situation, consult the Dept of Revenue GA or your local tax commissioner, such as the Tax Commissioner Fulton County office if you reside in that area.
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