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March 29, 2025
Question

I am an F-1 student in GA since 2020. From 05/20/2024, I moved in TX for an internship until 12/20/2024.Do I owe state taxes to GA for the income in TX?

  • March 29, 2025
  • 1 reply
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My residency status is "Alien-resident for taxes purposes" since 07/02/2024. After the end of the internship, I returned back to GA to continue my Graduate Studies. During my time in TX, I did not have an address in GA. However I still had the GA driver's license, as my move in TX was temporary.

1 reply

March 29, 2025

@mikoKoko7 , 

(a) Which country are you from ?

(b) Was 2020 entry with F-1 your first entry in to the USA ?

(c) The internship in TX  was with EAD or what ?

(d) Since you entered in 2020  ( and assuming a few other things ),  you would have been   on exempt status through 12/31/2024.  Thus for the tax year 2024 you would be  NRA,  file your return on form 1040-NR  ( Not supported by TurboTax -- SprinTax or similar service, Tax Professional etc.)

(e) If you are a Resident for Tax purposes , then I am missing something here --  please tell me more about  your situation.

(f)  Note that US States in general do not recognize  Tax Treaties and their own definition of  Resident / Non-Resident/ Part-Year Resident and tax accordingly.

 

I will circle back once I hear from you  

 

pk

mikoKoko7Author
March 29, 2025

a) Greece
b) Yes, I have an F-1 status since January 2020.
c) Yes, there was a change in my I-20 specifying the days I can work for the company in Texas, which are the ones I posted in my original post (05/20/2024 to 12/20/2024).
d) 2024 was my 5th year in the US. My status changed to alien-resident for tax purposes on 07/02/2024. And the new status counts since January 1st 2024. So I can use Turbotax software.
f) Not tax treaty between Greece-USA.

The question is if I need to pay taxes in GA for the amount of time I was residing an getting payed in TX.
During that time I had a valid GA driver's license (since my move to TX was temporary and I am full-time student), but didn't have a home address in GA. I had a home address in TX, as I was working there.

March 29, 2025

@mikoKoko7 , thank you for your response(s).

So you are saying that you entered  this country in Jan  of 2020 with F-1 ( and with NO earlier entries to consider ).  That says your  Exempt status is quenched on 12/31/2024.    So why do you say that your counting of presence started Jan 1st of 2024 , thus giving a SPT passing around Jul of 2024.  Please , I am missing something here.   

Were you present in the USA prior to calendar year 2020 ?

The exempt period is FIVE Calendar years from the year of entry -- so whether you entered with F-1  in   Jan  ( ??) or Sept.  (usual ) of the calendar year 2020, your exempt period  ( barring a  status change )  still ends on 12/31/2024.

If this is correct, then for 2024 you are still a NRA and must file form 1040-NR ( not supported by TurboTax ).

 

Your other question  of whether  you need to pay taxes to GA  ( your  resident state ) on income earned in TX,  would generally be YES.  Most states  tax you on world income and generally give you credit for taxes paid to another US state  ( except  for  states with reciprocal agreement).