[Bo15]

I started to work on my son's taxes after getting his W2 yesterday. His box 1 wages are 13,300 but his state wages in box 16 are 4667. He is a full-time college student in GA and a GA resident. He worked full-time last May through Aug in Texas. They withheld federal taxes but no state taxes. I completed his 1040EZ with tax s/w and he's getting an $884 refund. The GA form (s/w) use his federal income to compute the state income and tax (owing 300). Is this correct? Should we just list 4667 as his state wages? If so, is that going to cause a problem since the GA instructions say to use Federal AGI (how do you do that?). Does he owe state tax on the 13,300? Really not sure what to do. Thanks in advance!

[AtlantaTaxExpert]

That IS correct!

Your son is considered to be a full-year GA resident even though he spent part of the year in Texas, so ALL of his world-wide income is subject to GA income taxes.