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?