What Should be the State of Residency

Parent Cafe
4

<p>While Georgia recognizes the foreign earned income exclusion, if you’re a resident of Georgia, you still have a filing requirement. (Same way you have a Federal filing requirement, even if none of your income is taxable because of the 2555.) See discussion here: [TaxAlmanac</a> - A free online tax research resource and community - Discussion:Determining residency for tax purposes](<a href=“http://www.taxalmanac.org/index.php/Discussion:Determining_residency_for_tax_purposes]TaxAlmanac”>http://www.taxalmanac.org/index.php/Discussion:Determining_residency_for_tax_purposes)</p>

<p>The University System of Georgia does not have a “has to have attended a GA school senior year to be resident” rule. The fine points of their rules are here: <a href=“http://www.usg.edu/policymanual/section4/C329;[/url]”>http://www.usg.edu/policymanual/section4/C329;&lt;/a&gt; I’ve quoted below the part I think you’re thinking of.</p>

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<p>In either case, you have to have been domiciled in Georgia for the last year. Presumably you’ve claimed his dependency exemption on your tax returns; that’s just as good as him having attended a GA high school.</p>

<p>Note that one of the TaxAlmanac posters interprets the GA statutes to say that GA doesn’t recognize establishment of a foreign domicile. </p>

<p><a href=“http://www.armstrong.edu/images/admissions/residencyclassificationinfo.pdf[/url]”>http://www.armstrong.edu/images/admissions/residencyclassificationinfo.pdf&lt;/a&gt; provides a helpful list of factors consistent with having retained a domicile in Georgia.

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