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I've been employed by a Georgia-based company since 2009, but living in Kansas and working from home. All this time I have only ever filed a Kansas (and Federal) tax return. However, an answer to another question on another stack points out a portion of the Georgia Dept of Revenue FAQ which states:

Q: What are the filing requirements for a nonresident who works in Georgia and/or has other Georgia source income?

A: 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. Some examples of Georgia source income are wages, Georgia lottery winnings, income from flow through entities (s-corporations, partnerships, LLC’s, trusts, and estates), rents, etc. If you are a legal resident of another state, you are not required to file a Georgia income tax return if your only activity for financial gain or profit in Georgia consists of performing services in Georgia for an employer as an employee when the compensation for services performed does not exceed the lesser of five percent of the income received in all places during the taxable year or $5,000.

My employer is based in Georgia, my payroll checks have an Georgia address. This seems like "income from a Georgia source." The examples provided seem to enforce this assumption. Even the "resident of another state" exception doesn't apply to me, since that is my only source of income (and thus is 100% of income received in all places, and is greater than $5,000).

Am I (and all of my non-GA resident coworkers) required to file a Georgia tax return? Should I be filing back returns since 2009? What are the consequences of failing to do so?

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    Your employer's payroll department can undoubtedly give you an official answer to this question... – keshlam Oct 15 '14 at 23:26
  • Does your employer withhold salary for Federal and state taxes? If so, where do they send the state portion? Do you ever get it back? – DJohnM Oct 16 '14 at 0:59
  • @User58220: They withhold KS tax. I suppose that means they've whatever is necessary to consider my income "Kansas income" rather than "Georgia income," right? – Flimzy Oct 16 '14 at 1:05
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I don't think that the paycheck address is the determining factor. Many multi-state companies would have payroll done in a single location and all checks would be from a single address.

If you work in Kansas and go into a Kansas office and report to a Kansas boss, I don't think you'd be considered to get your earnings primarily from a Georgia company.

If you are working from a home office and are a remote employee, I think you need to follow up further. I'd contact the Georgia TaxPayer Advocate (https://etax.dor.ga.gov/TaxAdv/ContactTA.aspx) and ask them. I'd even consider doing it through an anonymous email address so that if tax is owed you can contact a CPA to work out the details before involving the state.

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    I work from home in Kansas. And roughly 50% of the company's employees work from home in various states. If that makes a difference. (I just added that info to the question). – Flimzy Oct 15 '14 at 21:01
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    I sent them an email. I'll followup with their response. – Flimzy Oct 15 '14 at 21:05

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