Moved from Virginia to Georgia Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. Virginia and Georgia both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · VirginiaForm 760PY
File a Virginia part-year return covering the months you lived in Virginia. A part-year resident of Virginia reports the income received while a Virginia resident, plus any Virginia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · GeorgiaForm 500 with Schedule 3
File a Georgia part-year return covering the months you lived in Georgia. A part-year resident of Georgia reports the income received while a Georgia resident, plus any Georgia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Virginia | Georgia | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | 5 (Form VA-4) | None |
| Convenience rule | No | No |
| Nonresident return | Form 763 | Form 500 with Schedule 3 |
| Part-year return | Form 760PY | Form 500 with Schedule 3 |
| Credit for other-state tax | Schedule OSC | Form 500 Schedule 2 |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Virginia Department of Taxation | Georgia Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Georgia and working in Virginia gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Virginia → GeorgiaBoth states — credit offsets the double tax
- Remote worker: Virginia → GeorgiaHome state only
- 1099 contractor: Virginia → GeorgiaHome state, plus the client state if you work there
Other Virginia pairs
Questions people actually ask
I moved from Virginia to Georgia mid-year. Do I have to file in both states?
Two returns, split at the move date. Virginia and Georgia both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
How do I split my income between Virginia and Georgia?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Virginia resident belongs on the Virginia return and income received afterwards on the Georgia return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Virginia and Georgia rules on this page were last checked against Virginia Department of Taxation and Georgia Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Virginia Department of Taxation — individual income taxaccessed 2026-08-07
- Virginia — Form VA-4accessed 2026-08-07
- Virginia Tax — Reciprocityaccessed 2026-08-07
- Georgia Department of Revenue — individual income taxaccessed 2026-08-07