Georgia taxes travel nurse hourly wages at a flat individual rate of 5.39 percent following recent state tax reform legislation. Travel nurses taking contracts at medical facilities in Atlanta, Augusta, or Savannah must file a Georgia nonresident return if their Georgia gross income exceeds state filing thresholds.
Healthcare staffing agencies operating in Georgia must withhold state income tax on all hourly compensation earned for shifts worked in Georgia facilities. Understanding how Georgia calculates nonresident tax helps you avoid unexpected balances during tax season.
How Georgia calculates nonresident tax on travel contracts
Nonresident healthcare workers in Georgia report their total income and allocate Georgia-sourced earnings using Form 500 Schedule 3. Georgia applies its standard tax rate across your entire federal adjusted gross income, and then multiplies the result by your Georgia income ratio.
Your Georgia income ratio equals your Georgia taxable wages divided by your total federal taxable wages. Tax-free per diem stipends for housing and meals do not count toward your Georgia taxable wage numerator, provided your agency administers an accountable plan that satisfies federal standards.
You can verify whether your housing allowances and hourly pay align with standard market expectations by running your numbers through our Contract Analyzer.
Filing requirements for out-of-state travel nurses
Georgia requires a nonresident tax return if you worked within the state and your Georgia gross income exceeds the prorated standard deduction. Because travel nurse wages typically surpass this minimum within a single 13-week contract, virtually every travel nurse working in Georgia must file.
When completing Form 500, attach your W-2 forms showing Georgia state wages in Box 16 and state income tax withheld in Box 17. If you took assignments through multiple agencies during the year, verify that each agency separated your Georgia earnings from assignments completed in other states.
Detailed instructions and tax forms are available directly from the Georgia Department of Revenue.
Maintaining your tax home while working in Georgia
To receive housing stipends tax-free in Georgia, you must maintain a physical residence outside the state where you incur regular expenses like rent, mortgage, and utilities. If you move from contract to contract without maintaining a permanent home, the IRS treats you as an itinerant worker, requiring all housing payments to be taxed as ordinary income.
You can assess your risk level using our Tax Home Quiz before signing an assignment in Georgia. Avoid extending contracts in the Atlanta metropolitan area beyond 365 days, because assignments that exceed 12 months cause the IRS to reclassify Georgia as your permanent tax home.
Frequently asked questions
What is Georgia state income tax rate for travel nurses?
Georgia assesses a flat individual income tax rate of 5.39 percent on taxable wages earned within the state. Tax-free travel stipends paid under an accountable plan are excluded from Georgia state taxable income.
Do travel nurses file Form 500 as nonresidents in Georgia?
Yes. Out-of-state healthcare workers file Georgia Form 500 and attach Schedule 3 to calculate the percentage of total federal adjusted gross income derived from Georgia sources.
How do I avoid owing taxes to both Georgia and my home state?
When you file your home state resident tax return, you report the taxes paid to Georgia to claim an out-of-state tax credit. Verify that your staffing agency withheld Georgia state tax on your hourly wages throughout your contract.