Live in Georgia, work in Alabama
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,242 a year
Living in Georgia and working in Alabama, you'd pay about $4,242 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To AL | To GA | Total | If you worked in GA |
|---|---|---|---|---|
| $50,000 | $2,069 | $0 | $2,069 | $1,747 |
| $75,000 | $3,127 | $0 | $3,127 | $2,994 |
| $100,000 | $4,102 | $140 | $4,242 | $4,242 |
| $150,000 | $6,023 | $713 | $6,737 | $6,737 |
| $250,000 | $9,695 | $2,032 | $11,727 | $11,727 |
Single filer, all wages earned in Alabama, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Alabama tax. If Georgia's tax is higher, withhold the difference for Georgia too (or make estimated payments) to avoid an underpayment penalty.
- File the Alabama nonresident return first, then claim the credit for taxes paid to another state on your Georgia resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Alabama: Several cities levy occupational taxes on wages earned in the city (e.g., Birmingham 1%, Bessemer, Gadsden, Opelika), applying to nonresident commuters (e.g., from GA/TN/MS).
Frequently asked questions
Do I pay Alabama income tax if I live in Georgia?
Yes. Alabama taxes wages earned there by nonresidents. On $100,000 that's about $4,102.
Do I have to file taxes in both Georgia and Alabama?
Usually yes: a nonresident return in Alabama and a resident return in Georgia, where you claim a credit for the tax paid to Alabama. File the Alabama return first.
Will I be taxed twice?
Not on the same state-level wages. Georgia credits the tax you pay Alabama, so your total is about $4,242 on $100,000, compared with $4,242 if you also worked in Georgia. Local city or county taxes may still apply.
Related
- Live in Alabama, work in Georgia
- Moving from Georgia to Alabama
- Moving from Alabama to Georgia
- Live in Georgia, work in Florida
- Live in Georgia, work in North Carolina
- Live in Georgia, work in South Carolina
- Live in Georgia, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.