How does Georgia tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in Georgia.
• If you're considered a full-year or part-year resident of Georgia, you'll be taxed on all income earned from any source during your time of residency.
2. I worked remotely from Georgia.
• Georgia taxes income earned for personal services performed while in Georgia (even if you're a nonresident). This includes remote work for an employer or clients based outside Georgia if you were physically in the state while doing the work.
• You may be able to claim a credit for taxes paid to another state on your resident return for any income required to be reported in multiple states.
3. My employer was based in Georgia.
• If you lived and worked remotely for a Georgia employer from another state and you did not physically work at any time in Georgia, your employer will not be required to withhold any Georgia income taxes on your W-2. If they do withhold Georgia taxes, you will likely want to file a Georgia return to be refunded the tax which was withheld.
• If you are a Georgia nonresident, you did not physically work in Georgia, and your employer did not withhold Georgia state taxes, you probably don't need to file a Georgia return at all unless you otherwise have a Georgia nonresident filing requirement.

If your Georgia taxable wages were minimal and you didn't do any other business in Georgia, it's possible you'll be exempt from filing regardless of residency. See the Georgia 500 or IT-511 instructions for more information.