| 1. Taxpayer and Spouse Residents - Taxpayer and spouse are both Georgia residents, lived at their present location all year, and one or both had income. |
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Main Info Screen.
Georgia 500 Form. A joint resident Georgia income tax return is prepared. Answer the question regarding change of address.
Complete all other fields and forms with red or required information. |
| 2. Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Georgia, while the other member is a resident of a different state. A Georgia income tax return must be prepared due to the taxpayer or spouse having Georgia earned income. |
| Main Info
Screen. If
the spouse is a domicile (resident) of another
state, the parties should file as nonresidents. For this
example, the taxpayer is a resident of Georgia while the spouse is a
resident of North Dakota.
Resident/Nonresident Worksheet. Review form to ensure income is split correctly for the appropriate states.
Georgia
Form 500.
Georgia non-residents may file
joint separate returns even if they
filed joint federal returns.
You must determine which filing status benefits the taxpayer and spouse
the most. In this instance a non-resident married filing
joint income
tax return gives them the largest refund.
Georgia Form 500 Page 6, Schedule 3 - Computation of Georgia Taxable Income for Part-Year Residents and Nonresidents will be generated. This form is used to subtract out the other-states (North Dakota) income. Enter the abbreviation for the state where the spouse's income was earned (ND for this example).
Complete all other fields and forms with red or required information. |
| 3. Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state. The spouse and taxpayer must file a Georgia tax return due to one or both having Georgia earned income. |
| Main Info
Screen. If
both members are residents of another state, the parties should file as nonresidents.
For this example, the taxpayer and spouse are both residents of Wisconsin
but must file a Georgia income tax return because the spouse worked in Georgia.
Resident/Nonresident Worksheet. Review form to ensure income is split correctly for the appropriate states.
Georgia Form 500. Georgia non-residents may file joint or separate returns even if they filed joint federal returns. You must determine which filing status benefits the taxpayer and spouse the most. In this instance a non-resident married filing joint income tax return gives them the largest refund.
Georgia Form 500 Page 6, Schedule 3 - Computation of Georgia Taxable Income for Part-Year Residents and Nonresidents will be generated. This form is used to subtract out the other-states (Wisconsin) income. Enter the abbreviation for the state where the military member's income was taxed (WI for this example).
Complete all other fields and forms with red or required information. |
| 4. Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or Form Georgia during the tax year. The taxpayer is a resident of a different state. The Spouse is a part-year resident of Georgia. The Spouse and taxpayer must file a Georgia tax return due to one or both of them having Georgia earned income and possibly income Form another state. |
| Main Info
Screen. For
this example, the taxpayer is in the military and a resident of Indiana.
The taxpayer and spouse moved Form Georgia to North Dakota during the year.
The spouse was a resident of Georgia but now wishes to become a resident of
North Dakota for tax purposes. The spouse therefore was a part-year
resident of both Georgia and North Dakota and must file a Georgia income tax
return because the spouse worked in Georgia.
Part Year Resident States Worksheet. Review form to ensure income is split correctly for the appropriate states.
Georgia Form 500. Georgia part-year residents may file separate returns even if they filed joint federal returns. You must determine which filing status benefits the taxpayer and spouse the most. In this instance a part-year resident married filing joint income tax return gives them the largest refund.
Georgia Form 500 Page 6, Schedule 3 - Computation of Georgia Taxable Income for Part-Year Residents and Nonresidents will be generated. This form is used to subtract out all the other-states (Indiana and North Dakota) income. The number of months in Georgia must be entered on line 12. Enter the abbreviation for the state where the military member's income was taxed and the other part-year state income was taxed (IN and ND for this example).
Review the remainder of the Georgia Form 500 to ensure the other state income is being subtracted correctly. Complete all other fields and forms with red or required information. |
| 5. Married or Single Military Resident of Georgia with Income Form Another State - Taxpayer is single. The taxpayer must file a Georgia tax return due to him or her having Georgia earned income. |
| Main Info
Screen. For this example the taxpayer is a military member stationed
in North Dakota but a resident of Georgia. The taxpayer had a job in
North Dakota therefore having North Dakota earned income.
Resident/Nonresident Worksheet. Review form to ensure income is split correctly for the appropriate states.
Georgia 500 Form. A resident Georgia income tax return is prepared. Georgia taxes residents on income Form all sources, even income earned while living in another state (North Dakota as in this example).
Georgia Worksheet for Computation of Other State Tax Credit must be added to the tax return. A Georgia Credit Worksheet can be linked to (F9) from Form 500, Page 5, Schedule 2, Line 1.
Part 1, For Full-Year Residents must be prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return. This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them. Line 1 is the amount of income earned in the other state (North Dakota). Line 10 is the amount of income tax liability on the (North Dakota) tax return. A copy of the other state's return must be attached to the Georgia return if not e-filed.
Complete all other fields and forms with red or required information. |
| 6. Amended Return - An amended Georgia return must be filed because the taxpayer received new tax information after their Georgia return was filed. |
| Federal 1040X Form.
Before making any changes to the tax return add the US 1040X form to the tax
return. You must check the box under Income and Deductions to lock in the
entries in Column A - Original amount or as previously adjusted.
Georgia 500X - Georgia Amended Individual Income Tax Return. Add the Georgia 500X Form to the return. Answer the questions as in the example. You must check the box to lock in the entries in Column A - As originally reported or as adjusted, before making any changes to the return.
Make whatever changes are required to the federal tax return. For this example, a new W-2 was received.
Georgia 500X - Georgia Amended Individual Income Tax Return. Return to the Georgia 500X form to determine if the taxpayer is receiving an additional refund or owes money. Enter the current date in the Date field.
Georgia 500X - Georgia Amended Individual Income Tax Return, Page 2. On Page 2 you must enter an explanation for why the Amended Return is being prepared.
Amended returns can not be e-filed. The taxpayer must mail the federal 1040X and any state amended returns if required to be filed. |
