Douglas_G
Feb 17, 2011, 05:36 PM
I cover the Southeast for a global company, I have an apt in Atlanta but live there only 10% of the year (I rent a room). My office is in Atlanta but my house is in Florida where all my mail goes, where my car is registered and where I am homesteaded. Do I have to pay GA state taxes? How would GA even know if I live in GA part time?
AtlantaTaxExpert
Mar 9, 2011, 03:06 PM
Since your office is located in Atlanta, the state of Georgia would argue that your woek locus is in Atlanta. That being the case, Georgia would allow you to file as a non-resident, but would take your income as sourced in Georgia.
Every other state that has a state income tax would take the same position, a position that HAS been upheld in tax and other federal courts on numerous occasions.
To correct this problem, you need to vacate the office in Atlanta and move everything down to Florida where you live. Since Florida has NO state income tax, that would alleviate the requirement for you to pay ANY state income tax.