All residents who are required to file individual income tax returns in Georgia must use Form 500 Individual Income Tax Return, reports the State of Georgia Department of Revenue. This includes full-time residents, part-time residents and nonresidents who receive income from sources in Georgia.
Full-time Georgia residents must file form 500 for their individual income tax returns if they are obligated to file federal tax returns, if they have Georgia state income not subject to federal tax and if their income exceeds state exemptions and deductions, according to the State of Georgia Department of Revenue. Georgia residents also must file form 500 for income earned in another state or another country. Part-time residents who are required to file a federal return also must file a Georgia state tax return. Military personnel who are Georgia residents must file Georgia state returns on all income, regardless of source.
Those who are not Georgia residents must file Georgia state income tax returns if they have income earned in Georgia from salaries, rental income, lottery prizes, trusts or businesses, reports the State of Georgia Department of Revenue. Nonresidents who worked for an employer in Georgia but earned less than 5 percent of their total wages or $5,000, as of 2015, don't have to file Georgia form 500.