What are the requirements for a resident who earned income in another state?
• A full year resident is taxed on all sources of income regardless of where the income is derived. Georgia allows other state credit for income taxes paid to states other than Georgia. A copy of the other state(s) income tax return must be attached to the Georgia return. Use the worksheet in the Georgia instruction booklet (IT-511) to compute the other state credit for a full or part-year resident. If you paid taxes to more than one state, use the total of the other state s income to compute the credit. No credit is allowed for income earned in another state if the income was not taxed by the other state. The credit cannot exceed your Georgia income tax. No credit is allowed for income earned in another country.
