Georgia Income Tax Assistance for Nonresident Aliens

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Georgia Income Tax Assistance for Non-resident
Aliens
Georgia Form 500

• Offered by OIE
• James Gardiner Greg Simkiss

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Dont start without

• Completed 1040NR-EZ
• Passport, I-20/DS-2019, I-94, Visa
• All W-2s
• All 1042Ss (March 15 deadline)
• All 1099s (g, int, div, misc)
• All 1098Ts
• TIN/SSN

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Georgia Form 500

• If you must file a federal form, then you must
  file a GA form
• If you are a nonresident on the federal form,
  then you are a nonresident on GA 500 (Not the
  500EZ)
• If you are married on the federal form, then you
  are married, filing separately on the GA form

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Georgia Form 500

• USE BLACK or BLUE INK ONLY
• Date at top 01/01/0412/31/04
• Line 1 Name and Social Security as listed on
  card. Include spouse if married.
• Line 23 Refund will be sent to this address
• Line 4 Put a number 3 for non-resident
• Line 5 Single (A) or married filing separate (C)
• Line 6 Usually 6a Yourself

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Georgia Form 500

• Line 8 Enter amount from line 10 of 1040NR-EZ
• Line 9-14 Do NOT do these lines
• Do NOT do Schedules 1 2
• Alternative fuel auto?
• Go to page 4, Schedule 3
• Social security number at top

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Georgia Form 500

• GA-500 Sch 3 (page 4)
• Line 1
• Line 2
• Line 3
• Line 4
• Line 6
• Line 8 line 5 line 6
• Line 9 if out of state income
• Line 10
• Line 11
• 11c is total exemptions

• 1040NR-EZ
• Lines 36 wages
• N/A
• Should not have
• Line 56 scholarships
• Line 6 (9 if applicable)
• N/A-cannot claim, except India
• India exception 2300
• 2,700

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Georgia Form 500
GA-500 Sch 3 (page 4)

• Line 12 is line 10 line 11c
• Line 13 is line 12 X ratio from line 9
• Line 14 is line 8 - line 13
• Put this amount into line 15 on page 2

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Georgia Form 500 (page 2)

• Social security at top?
• Line 16 find tax from tax tables in booklet
• Line 17 N/A
• Line 18 line 16
• Line 19 Georgia income tax withheld on W-2
• Lines 20, 21, 22 N/A
• Line 23 19
• Line 24 if (line 18 gt line 23), then (line 18
  line 23) to find amount you owe
• Line 25 if (line 23 gt line 18), then (line 23
  line 18) to find amount you will get back as a
  refund
• Lines 27 through 30 optional donations

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Georgia Form 500 (page 2)

• Line 32 amount you owe from line 24
• Line 33 amount to be refunded from line 25
• Sign and date your return (spouse?)
• Give them a phone number
• NO paid tax preparer

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Georgia Form 500 (page 2)

• Blue envelope if you are due a refund
• Green envelope if you
• Owe money or
• Have no tax due
• Due date is 15 April 2005
• Make copies before mailing!!!

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Other Resources

• Cintax-free for Tech students with OIE password
  www.cintax.us
• http//www.oie.gatech.edu
• http//www.utexas.edu/international/taxes/
• HR Block, seek nonresident expert

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Done! ?www.oie.gatech.edu