[pkailesh]

I am a full year non-resident of Georgia with income from Georgia only.

For Georgia 2009 Income Tax purpose how should I treat following in the Form 500 Sch. 3?
A. Student Loan Interest Deduction (IRS Form 1040 Line33) -
a. Would this be considered Georgia Income (Form 500 Sch. 3 Column "C")?
b. Should I add or subtract this in the Georgia Form 500 Sch. 3 Col. C?
c. Should I add or subtract this in the Georgia Form 500 and Sch. 3 Col. A?

[pkailesh]

I am a full year non-resident of Georgia with all my income from Georgia.

I have a Capital Loss Carryover (IRS Form 1040 Line 13) - This is from Tax Year when I was a full time student in Georgia and was filing Georgia Tax Return as Non-Resident.
a. Would this be considered GA Income (Form 500 Sch. 3 Column "C")?
b. Should I add or subtract this in the Georgia Form 500 Sch. 3 Col. C?
c. Should I add or subtract this in the Georgia Form 500 and Sch. 3 Col. A?

[MukatA]

If you lived in Georgia for full year, you are resident of Georgia for full year.

[pkailesh]

If you lived in Georgia for full year, you are resident of Georgia for full year.

I am not a resident of Georgia! I am non-resident of Georgia for full year!

[AtlantaTaxExpert]

If you neither lived nor worked in Georgia, then Georgia has NO legal standing to tax your income, even if the source of your income is a company who is located in Georgia.

If the above is true and Georgia income taxes were withheld from your salary, file for a full refund of the withheld Georgia income taxes.