Commuter taxes 2026

Live in Georgia, work in Alabama

Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.

Official tax guidance for both states

Check withholding, filing requirements and current forms with each state's tax agency.

Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.

Before you use this estimate

This model assumes a full-year resident of Georgia, ordinary employee wages and all workdays physically in Alabama. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.

State income tax: $4,242 a year

Modeled annual state income tax for living in Georgia and working in Alabama: about $4,242 on $100,000 of wages.

Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.

Tax guide and official sources: live in Georgia, work in Alabama

Official agency starting points: Georgia tax agency (opens in new tab) · Alabama tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.

Tax to Alabama
$4,102
nonresident
Tax to Georgia
$140
resident, after credit
Total state tax
$4,242
Typical state returns
2

This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.

How this $100,000 estimate adds up

These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.

Modeled state income tax for Georgia residence and Alabama work
StepAlabama work stateGeorgia home state
Tax before the modeled other-state credit$4,102$4,242
Modeled other-state credit subtracted$0$4,102
Tax after that credit$4,102$140

Total: $4,102 + $140 = $4,242 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.

The modeled credit is applied in Georgia, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.

State tax at different salaries

WagesTo ALTo GAModeled totalIf 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

Local income taxes

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?

The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. 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

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.