Commuter taxes 2026

Live in Georgia, work in Tennessee

Your work state has no tax on wages, so you pay only your home state.

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 Tennessee. 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 Tennessee: about $4,242 on $100,000 of wages.

Your work state has no tax on wages, so you pay only your home state.

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

Official agency starting points: Georgia tax agency (opens in new tab) · Tennessee 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 Tennessee
$0
nonresident
Tax to Georgia
$4,242
resident
Total state tax
$4,242
Typical state returns
1

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 Tennessee work
StepTennessee work stateGeorgia home state
Tax before the modeled other-state credit$0$4,242
Modeled other-state credit subtracted$0$0
Tax after that credit$0$4,242

Total: $0 + $4,242 = $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.

No other-state credit is subtracted in this selected scenario. 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 TNTo GAModeled totalIf you worked in GA
$50,000$0$1,747$1,747$1,747
$75,000$0$2,994$2,994$2,994
$100,000$0$4,242$4,242$4,242
$150,000$0$6,737$6,737$6,737
$250,000$0$11,727$11,727$11,727

Single filer, all wages earned in Tennessee, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay Tennessee income tax if I live in Georgia?

No. Your work state has no tax on wages, so you pay only your home state.

Do I have to file taxes in both Georgia and Tennessee?

Usually you file only one state return (a resident return in Georgia), though some states still require a nonresident return to get a refund of any wrongly withheld tax.

Will I be taxed twice?

No. Tennessee doesn't tax these wages at the state level; the modeled Georgia tax is about $4,242 on $100,000. Local taxes need a separate check.

Related

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