Georgia State Income Tax Overview

Georgia imposes a state income tax on its residents, which is separate from the federal income tax imposed by the Internal Revenue Service (IRS).  The following write-up provides an overview of key information about Georgia state income tax.

Who has to file a Georgia state income tax return?

There are several different sets of circumstances that can require a person to file a Georgia state income tax return, which are based largely on the person’s residency.

Residents of Georgia

If you are a resident of Georgia, you have to file a Georgia state income tax return if any of the following are true:

  • You are required to file a federal income tax return
  • You have income subject to state income tax that is not subject to federal income tax
  • Your income is more than your deductions and exemptions

As a resident of Georgia, all your income from all sources is subject to Georgia state income tax.  If you have to pay state income tax to another state, you can receive a credit for that tax on your Georgia state income tax (meaning you do not have to pay state income tax on that income one time).  However, if you earn income in another country, you cannot receive a credit on your Georgia state income tax for any tax paid to that country.

Part-Year Residents of Georgia

If you are a resident of Georgia for only part of the year, you have to file a Georgia state income tax return if you are required to file a federal income tax return.

Non-Residents of Georgia

If you are a non-resident of Georgia, you have to file a Georgia state income tax return if all of the following are true:

  • you work in Georgia or otherwise receive income from a Georgia source
  • You are required to file a federal income tax return

Military Personnel

If you are a member of the military and your home of record is Georgia, all of your income is subject to Georgia state income tax as though you were a resident of Georgia.

When is my Georgia state income tax return due?

The date for filing Georgia state income tax returns generally aligns with the date for filing a federal income tax return.  Likewise, just as you can file a six-month extension for your federal income tax return, you can receive a six-month extension for your Georgia state income tax return.

Even if you obtain an extension on your Georgia state income tax return, you must pay any tax due at the time of the original filing date in order to avoid any penalties or interest.

What amount of tax will I pay on my Georgia state income tax return?

Georgia uses a graduated tax rate that increases as you earn additional income, with a maximum tax rate of six percent.

Should I get assistance from a tax attorney?

The information above is general in nature and should not be considered legal advice.  If you have any questions about preparing or filing a Georgia state income tax return, you should speak with a tax attorney who is familiar with the state income tax laws of Georgia.  Such an attorney can advise you on completing and filing state income tax return properly.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.