The Motley Fool Discussion Boards
Financial Planning / Tax Strategies
|Subject: Re: basic question on foreign income||Date: 7/2/2014 8:59 AM|
|Author: irasmilo||Number: 121041 of 123001|
I'm trying to determine if my daughter needs to file a Georgia state income tax return. I'm at the Georgia revenue site, have entered a question on the search query and no information comes up.
We have searched all around. She checked an ex-pat website and Georgia doesn't appear to be one of those states that requires a US citizen who works overseas to file an income tax return. She lives overseas ~11 months out of the year. In fact, it appears that she is considered a non-resident. Does that make sense or seem correct?
The GA Department of Revenue doesn't make finding the definition of residency easy. I had to go to the actual law code, O.C.G.A. 48-7-1 (emphasis added):
(10)(A) "Resident" means:
(i) Every individual who is a legal resident of this state on income tax day;
(ii) Every individual who, though not necessarily a legal resident of this state, nevertheless resides within this state on a more or less regular or permanent basis and not on the temporary or transitory basis of a visitor or sojourner and who so resides within this state on income tax day; and
(iii) Every individual who on income tax day has been residing within this state for 183 days or part-days or longer, in the aggregate, of the immediately preceding 365 day period.
(B) Every individual who, having become a resident of this state for income tax purposes under divisions (i) and (ii) of subparagraph (A) of this paragraph, is deemed to continue to be a resident of this state until the person shows to the satisfaction of the commissioner that he or she has become a legal resident or domiciliary of another state and that he or she does not come within division (iii) of subparagraph (A) of this paragraph. Upon such a showing with respect to any 12 month period immediately preceding income tax day, the person shall be taxable as a resident of this state only to the date of becoming a nonresident on an apportionment basis as prescribed in Code Section 48-7-85.
Based on the bolded section, I believe she continues to be a