Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-7 - INCOME TAX DIVISION
Subject 560-7-8 - RETURNS AND COLLECTIONS
Rule 560-7-8-.01 - Requirements for Filing

Universal Citation: GA Rules and Regs r 560-7-8-.01

Current through Rules and Regulations filed through September 23, 2024

(1) The following filing requirements pertain to all taxable years beginning on or after January 1, 1971:

(a) Every resident individual who is required to file a Federal return for any year is required to file a Georgia return for such year on Form 500.

(b) Every non-resident individual who is required to file a Federal return for any year, which return includes income from sources within Georgia, shall file a Georgia return for such year on Form 500.
1. Personal service. The gross income of a non-resident (who is not engaged in the conduct of a business, trade, profession or occupation on his own account, but receives compensation for his services in the status of employee or independent contractor) includes compensation for personal services only to the extent that the services were rendered in this State. Compensation for personal services rendered by a non-resident wholly outside this State and in no way connected with the management or conduct of a business in this State is excluded from gross income regardless of the fact that payment is made from a point within this State or that the employer is a resident individual, partnership or corporation. Compensation for personal services rendered by a non-resident wholly within this State is to be included in gross income although payment is received at a point outside this State or from a non-resident individual, partnership or corporation.
(i) Where compensation is received for personal services rendered partly within and partly without this State, that part of the income allocable to this State is included in gross income. In such cases the test of physical presence is used to determine the situs of the rendition of the services, except where the peculiar nature of such services causes the objective of the employment to be accomplished or to take effect within this State as; for example, where a non-resident is a fiduciary of a Georgia estate or trust. The gross income from commissions earned by a non-resident traveling salesman, agent, or other employee for services performed or sales made, whose compensation is in the form of a specified commission on each sale made, or services rendered, includes the specific commissions earned on sales made, or services rendered, in this State; and allowable deductions must be computed on the same basis.

(ii) Examples: If non-resident employees are employed in this State at intervals throughout the year, as would be the case if employed in operating trains, boats, planes, motor buses, trucks, etc., between this State and other states and foreign countries, and are paid on a daily, weekly or monthly basis, the gross income from sources within this State includes that portion of the total compensation for personal services which the total number of actual working days employed within the State bears to the total number of working days both within and without the State. If the employees are paid on a mileage basis the gross income from sources within this State includes that portion of the total compensation for personal services which the number of miles traversed in Georgia bears to the total number of miles traversed within and without the State. If the employees are paid on some other basis, the total compensation for personal services must be apportioned between this State and other states and foreign countries in such a manner as to allocate to Georgia that portion of the total compensation which is reasonably attributable to personal services performed in this State.

(iii) The gross income of all other non-resident employees, including corporate officers, includes that portion of the total compensation for services which the total number of actual working days employed within this State bears to the total number of actual working days employed both within and without this State during the taxable period. In the case of corporate officers and executives who spend only a portion of their time within this State, but whose compensation paid by a corporation operating in Georgia is exclusively for managerial services rendered by such officers and executives while within this State, the entire amount of compensation so earned is taxable without apportionment.

2. Income from intangible personal property. Intangible personal property, including money or credits, of a non-resident has a situs for taxation in this State when used in the conduct of the taxpayer's business, trade or profession in this State. Income from the use of such property, including dividends, interest and other income from money or credits, constitutes a part of the income from a business, trade or profession carried on in this State when such property is acquired or used in the course of such business, trade or profession as a capital or current asset, and is held in that capacity at the time the income arises.
(i) Examples: If a non-resident pledges stocks, bonds or other intangible personal property in Georgia as security for the payment of indebtedness, taxes, etc., incurred in connection with a business in this State, the property has a business situs here. Again, if a non-resident maintains a branch office here and a bank account on which the agent in charge of the branch office may draw for the payment of expenses in connection with the activities in this State, the bank account has a business situs here. If intangible personal property of a non-resident has acquired a business situs here, the entire income from the property, including gains from the sale thereof, regardless of where the sale is consummated, is income from sources within this State, taxable to the non-resident.

3. Business. The gross income of a non-resident (other than one who is employed by another, as distinguished from doing business on his own account) from a business, trade, profession or occupation is determined in the same manner as is the gross income of a resident from a similar activity, but includes only income from the business, trade, profession or occupation carried on in this State.

4. Sale of Property. The gain or profit from any sale, exchange or other disposition by a non-resident of real or tangible personal property located in this State is taxable, even though it is not connected with a business carried on in this State; and the loss from such a transaction is deductible if a business loss, or is a gain from a transaction entered into for profit, The gain or loss from the sale, exchange or other disposition by a non-resident of real property or tangible personal property located in this State is determined in the same manner, and is recognized to the same extent, as the gain or loss from a similar transaction by a resident.

5. Intangibles. The gain or profit of a non-resident from the sale, exchange or other disposition of intangible personal property, including stocks, bonds and other securities, ordinarily is not taxable and should not be included in gross income, except to the extent that such intangible personal property has acquired a business situs in this State. Likewise, losses sustained from the sale, exchange or other disposition of such property are not deductible, except to the extent that they are losses incurred in a business carried on within this State by the non-resident taxpayer.

6. Rents. The gross income of a non-resident from rents includes all rents received from property, whether real or personal, located within this State.

(c) Every resident estate or trust which is required to file a Federal return for any year shall file a Georgia return for such year on Form 501.

(d) Every non-resident estate or trust which is required to file a Federal return for any year, which return includes income from sources within Georgia, shall file a Georgia return for such year on Form 501.

(e) Every resident individual not required to file a Federal return who has income exempt from Federal income tax but subject to State income tax shall file a Georgia return on Form 500, computing his Georgia taxable net income as though such income were not excluded from Federal tax, and furnish therewith schedules in support of all computations.

(f) Every resident estate or trust not required to file a Federal return which has income exempt from Federal income tax but subject to State income tax shall file a Georgia return on Form 501, computing its Georgia taxable net income as though such income were not excluded from Federal tax, and furnish therewith schedules in support of all computations.

(2) All taxpayers are required to file with their Georgia income tax return a copy of all or any part of their Federal income tax return for the corresponding period. The State Revenue Commissioner shall promulgate instructions specifying taxpayers not required to file a copy of their Federal returns, and permitting some taxpayers to submit specified excerpts from Federal returns in lieu of submitting copies of the entire Federal return. A return filed without the required whole or part of the Federal return shall be deemed incomplete.

(a) A complete copy of the Federal partnership return must be filed with the Georgia partnership return for the corresponding period.

Ga. Code Ann. Secs. 92-3005, 92-3006, 92-8405, 92-8406, 92-8409, 92-8427.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.