Live in Tennessee, work in Georgia

From paycheck withholding to your returns

1. Withholding: Give Georgia payroll Form G-4 and check that Georgia income tax is withheld on applicable Georgia wages. The current posted G-4 is revised June 3, 2026. Tennessee has no state income tax on earned income, but Tennessee residence is not a Georgia withholding exemption. Do not mark G-4 exempt solely because you live in Tennessee or received a prior-year refund; the form sets its own prior-year and current-year no-liability conditions. Tell payroll about actual work in each state and keep the certificate and subsequent payslips.
2. Returns: A nonresident with Georgia-source income who is required to file a federal return generally files Georgia Form 500, completing Schedule 3 to calculate Georgia taxable income. Check Georgia's limited employee-only exception: Georgia compensation must not exceed the lesser of 5% of income from all places or $5,000, and the Georgia activity must consist only of employee services. A full-year Georgia job in this calculator does not qualify. Reconcile Georgia withholding on the return with the required statements. Tennessee has no individual wage-income-tax return. The reviewed Georgia IT-511 annual booklet is the 2025 edition; use the final 2026 return and instructions when filing 2026 wages.
3. Credit or refund: There is no Tennessee resident wage income tax to offset with a credit for Georgia tax. Georgia withholding is a payment toward Georgia's eventual liability, and excess withholding is reconciled on the Georgia return. Do not add a Tennessee resident credit or interpret Tennessee's lack of wage tax as an exemption from Georgia tax on Georgia services. A refund depends on actual payments and the completed return.

Worked example: $100,000 of wages

Single filer, full-year resident of Tennessee, all work performed in Georgia, no other income, standard deductions and modeled personal exemptions. Tennessee has no individual wage income tax, so there is no resident credit to claim. Pay a modeled $4,242 to Georgia and $0 to Tennessee, total $4,242.

The existing 2026 Georgia planning inputs remain in place. The 2025 IT-511 booklet supports Form 500 and Schedule 3 mechanics; do not replace 2026 rates or deductions with its older annual amounts. This estimate excludes hybrid allocation, local/payroll components, special credits and return-level adjustments.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

Georgia's official nonresident guidance uses actual days worked in Georgia divided by total days worked everywhere to source employee compensation. When every workday is in Georgia, the ratio is 100%, including the related vacation, holiday and sick pay described by that guidance. Tennessee home-working days call for a separate Georgia allocation and accurate records rather than automatic all-Georgia sourcing because the employer is there. The calculator assumes all modeled services are physically in Georgia and does not calculate hybrid wages. A move, business income or special compensation can change the filing and sourcing analysis.

Chattanooga resident working in Ringgold: Georgia payroll still matters

A Tennessee resident who performs a regular job in Ringgold should check Georgia withholding even though the home state has no wage income tax. Give payroll G-4 and retain the Georgia W-2 entries. If some services move to the Chattanooga home, keep an actual workday log and review Georgia Schedule 3 allocation; do not claim an automatic G-4 exemption. This example does not calculate hybrid tax, local charges or other payroll deductions.

Official forms and instructions

• Georgia G-4 official landing: employee withholding certificate, current June 2026 revision (opens in new tab)
• Georgia IT-511 official landing: 2025 Form 500 and nonresident Schedule 3 instructions (opens in new tab)
• Georgia nonresident FAQ: filing exception and actual-workday sourcing (opens in new tab)
• Tennessee Department of Revenue: no state income tax or withholding on earned income (opens in new tab)

Source audit 2026-11-01. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

Check your payslip and keep these records

• Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
• Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
• Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in Tennessee and every workday physically in Georgia.
• If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.