Not a lawyer but agree that you are a resident of GA for tax purposes in 2023. The issue of your domicile is more complicated and needs to be thought through carefully. In addition to defending whatever decision is made for 2023 you should be ready to defend the previous years when you filed as a resident of SC. Not sure about GA but some states are being very aggressive in auditing these types of residency changes.I think you've put yourself in an awkward position. You've been domiciled in GA for many years but 3 years ago you declared to SC that your SC home had become your primary residence, in order to reduce your SC property tax, and filed as an SC resident for 2 years. But you never followed through with actually "relocating" from GA to SC. So GA has a good argument that you never gave up your GA domicile. And SC has an argument that you became a SC resident 3 years ago.
For 2023 you are certainly a GA resident for tax purposes, either as a GA domiciliary or because you spent more than 183 days in GA during the year. And SC might consider you a resident for 2023 since nothing relevant has changed from 2022. So you could be considered a resident of both states for 2023, which suggests the potential for double taxation on some of your income.
I don't have any good advice other than to become familiar with both states' rules regarding domicile, rules for resident status, and their rules for resident credit for tax paid to other states. And then make a tax return filing decision that seems honest and somewhat defensible.
Statistics: Posted by NYHawkeye — Fri Mar 22, 2024 8:59 pm — Replies 21 — Views 837