I attended a federal police academy located in Georgia for about 4 months. My duty station was Arizona, and I paid taxes to Arizona the entire time and received Arizona locality pay while in Georgia.

Am I required to file a state income tax return for the state of Georgia? Georgia tax revenue code (48-7-20) says "A tax is imposed upon every nonresident with respect to such nonresident´s Georgia taxable net income not otherwise exempted which is received by the taxpayer from services performed, property owned, proceeds of any lottery prize awarded by the Georgia Lottery Corporation, or from business carried on in this state."

I guess the question is, is the police academy considered "services performed?" The Georgia Department of Revenue websites says: "Nonresidents, who work in Georgia or receive income from Georgia sources and are required to file a Federal income tax return, are required to file a Georgia income tax return."

I AM CONFUSED.

You were at the Federal Law Enforcement Academy at Glynco I would assume ( great place I graduated there in the 80's)

But no, your residence never changed and while taking training there, your actual work place is your regular duty station, that is the department and office that was paying you.

Federal employees who relocate to Georgia on a temporary basis for training or some other temporary duty normally are NOT subject to Georgia income taxes.