[lynnmcpeak]

I am retired and do not work. I live in Costa Rica. I am in the process of moving to Georgia. I will be there for about 3 months during the remainder of 2012. I do not have a checking account in Georgia but I do own a piece of property there and will pay property tax. My only income comes from a pension in Calif that goes to my Calif account. I am not taxed in Calif because I do not live there. I only pay federal tax on my pension. Since I live in Costa Rica and will only be visiting Georgia for about three months during the remainder of 2012, do I have to file a tax form there? Once I move there in Jan 2013 full time, I understand that my Calif pension will be taxed. How does one officially become recognized as a Georgia resident? What triggers that?

[AtlantaTaxExpert]

How OLD are you?

[lynnmcpeak]

Unfortunately not quite 62- only 60

[lynnmcpeak]

unfortunately not quite 62- only 60

I realize when I am 62 and 65 there are some tax advaNTAGES

[AtlantaTaxExpert]

You WILL have to pay taxes for the last three months of 2012 as a part-year resident.

Residency starts the date you arrive.

Once you trun 62, the first $12,000 of your pension is tax-exempt.

[lynnmcpeak]

You WILL have to pay taxes for the last three months of 2012 as a part-year resident.

Residency starts the date you arrive.

Once you trun 62, the first $12,000 of your pension is tax-exempt.

So here is the golden question: How does Georgia even know she is there? Certainly if one goes to GEorgia to spend three months with an ailing parent, that person is not obligated to fill out a tax form ( they don't make ANY income in Georgia at all)?

[AtlantaTaxExpert]

As discussed in the email, the pension company will send a copy of the Form 1099-R which shows the monthly pension payment to the IRS to the state of Georgia. THAT is how Georgia finds out about it.