Dave wrote:

- quote -

Reminds me of when I taught in Georgia, but still got paid
for last three months of school year. (However I should say
I was still a bona fide resident of Georgia, even though
living in Maryland.)

Anyway, it's Georgia source income, and therefore goes on
y'all's non resident GA form 500. On the bright side
however, you should get credit on the AZ tax return for
taxes paid to GA.

ChEAr$,
Harlan Lunsford, EA n LA
Thu, 6 Jan 2005

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Dave wrote:

- quote -


Both.

Your wife earned that income by performing services in
Georgia. It is Georgia source income, subject to Georgia
income tax.

She received the income while a resident of Arizona.
Therefore the same income is subject to Arizona income tax.

Arizona will allow credit for the Georgia tax on that
income, limited to the proportion of the Arizona tax
liability that relates to that income. Net, you will pay
state tax on that income at the higher of the two states'
average rates for taxpayers with your income level, filing
status, etc.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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My wife and I moved from GA to AZ in June 2004. My wife
worked as a school teacher in GA. For the 2003-2004 school
year, my wife was paid her salary over a 12 month period
(normal procedure for most school systems). Her last three
checks for the school year (which ended May 28, 2004) were
paid at the end of June, July and August of 2004. For those
last three checks, is that income to be credited for our AZ
income tax or GA income Tax?

Dave

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