Live in North Carolina, work in Georgia
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 North Carolina and working in Georgia, you'd pay about $4,242 in state income tax on $100,000 of wages, $760 more than if you worked in North Carolina.
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 GA | To NC | Total | If you worked in NC |
|---|---|---|---|---|
| $50,000 | $1,747 | $0 | $1,747 | $1,486 |
| $75,000 | $2,994 | $0 | $2,994 | $2,484 |
| $100,000 | $4,242 | $0 | $4,242 | $3,481 |
| $150,000 | $6,737 | $0 | $6,737 | $5,476 |
| $250,000 | $11,727 | $0 | $11,727 | $9,466 |
Single filer, all wages earned in Georgia, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Georgia tax. If North Carolina's tax is higher, withhold the difference for North Carolina too (or make estimated payments) to avoid an underpayment penalty.
- File the Georgia nonresident return first, then claim the credit for taxes paid to another state on your North Carolina resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Georgia income tax if I live in North Carolina?
Yes. Georgia taxes wages earned there by nonresidents. On $100,000 that's about $4,242.
Do I have to file taxes in both North Carolina and Georgia?
Usually yes: a nonresident return in Georgia and a resident return in North Carolina, where you claim a credit for the tax paid to Georgia. File the Georgia return first.
Will I be taxed twice?
Not on the same state-level wages. North Carolina credits the tax you pay Georgia, so your total is about $4,242 on $100,000, compared with $3,481 if you also worked in North Carolina. Local city or county taxes may still apply.
Related
- Live in Georgia, work in North Carolina
- Moving from North Carolina to Georgia
- Moving from Georgia to North Carolina
- Live in North Carolina, work in South Carolina
- Live in North Carolina, work in Tennessee
- Live in North Carolina, work in Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.