Live in Rhode Island, Work in Georgia: Which State Taxes Your Paycheck?
Answer
Georgia withholds and Rhode Island credits. Without an agreement between them, both states are entitled to tax income earned in Georgia by a Rhode Island resident. The mechanism that stops you paying twice is the credit on the Rhode Island resident return, which is why the Georgia return has to be completed first.
Last verified
Without an agreement between Rhode Island and Georgia, the overlap is handled after the fact rather than prevented. That is why the filing order matters: the Georgia figure is an input to the Rhode Island return, so completing Rhode Island first means doing it twice.
A Rhode Island resident taxed by another state on the same income claims the credit for taxes paid to other states on Form RI-1040NR Schedule II. The credit is capped at the Rhode Island tax on that income, so it removes the double tax but never refunds the excess when the other state charges more.
What you file
- 1Nonresident return · GeorgiaForm 500 with Schedule 3
File the Georgia nonresident return FIRST — you need the Georgia tax figure before you can complete Rhode Island.
- 2Resident return · Rhode IslandForm RI-1040NR Schedule II
File a Rhode Island resident return reporting all income, then claim the credit for tax paid to Georgia. The credit is capped at what Rhode Island would have charged on that same income, so if Georgia taxes it at a higher rate the difference is not refunded.
The two states, side by side
| Rhode Island | Georgia | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Form RI-1040NR | Form 500 with Schedule 3 |
| Credit for other-state tax | Form RI-1040NR Schedule II | Form 500 Schedule 2 |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Rhode Island Division 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 Rhode Island gives:Both states — credit offsets the double tax.
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.
- Remote worker: Rhode Island → GeorgiaHome state only
- 1099 contractor: Rhode Island → GeorgiaHome state, plus the client state if you work there
- Moved mid-year: Rhode Island → GeorgiaTwo part-year returns
Other Rhode Island pairs
Questions people actually ask
I live in Rhode Island and work in Georgia. Which state takes the tax out of my paycheck?
Georgia withholds and Rhode Island credits. Without an agreement between them, both states are entitled to tax income earned in Georgia by a Rhode Island resident. The mechanism that stops you paying twice is the credit on the Rhode Island resident return, which is why the Georgia return has to be completed first.
Which state should my employer be withholding for?
Georgia. The wages are sourced to Georgia, so Georgia withholding is correct and there is no Rhode Island withholding to set up.
Will I end up paying tax twice on the same income?
Not twice over, but you will pay the higher of the two rates. Rhode Island gives residents a credit for tax paid to Georgia on the same income, claimed on Form RI-1040NR Schedule II. The credit is capped at the Rhode Island tax on that income, so if Georgia taxes it more heavily the excess is not refunded by either state.
How current is this?
The Rhode Island and Georgia rules on this page were last checked against Rhode Island Division 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.
- Rhode Island Division of Taxation — individual income taxaccessed 2026-08-07
- Georgia Department of Revenue — individual income taxaccessed 2026-08-07