What are the filing requirements for military personnel?
Military personnel whose home of record is Georgia or who are residents of Georgia are subject to Georgia income tax upon all income regardless of source or where it is earned, unless specifically exempt by Georgia law. Refer to the instruction booklet (IT-511) for additional information. How do we file a tax return when one spouse is a resident of Georgia and the other is not? If one spouse is a resident of Georgia and one is not, the taxpayer should write three (3) in the residency code block (nonresident) of the Form 500. You must use schedule 3 on page 4 of Form 500 to calculate your Georgia taxable income. If we file jointly on the federal return, can I file separately on the state return? Generally a taxpayer must use the same filing status on their Georgia return that they used on their federal return. However, a taxpayer who filed a joint return with a nonresident, who has no Georgia source income, may file a separate return and claim himself or herself only.
