If you make more than $5,000 in Georgia, you have to file
If you make less than $5,000 in GA, you do not have to file; however, if you had GA income tax withheld, you would want to file to get a refund.
Given how the withholding tables/standard deductions work, you should have a partial refund of what you paid into GA as long as you are a W-2 employee. Make sure you do not include any non GA income in your GA return such as interest, spouses income if she works in TN, etc.
From instructions....
Non-residents? Nonresidents who work in Georgia or receive income from Georgia sources and are required to file a Federal income tax return are required to file a Georgia Form 500 Individual Income Tax Return.
Some examples of Georgia source income are:
•Wages
•Georgia Lottery Winnings
•Income from flow through entities (S-Corporations, Partnerships, LLCs, Trust, and estates
•Rents
If you are a legal resident of another state, you are not required to file a Georgia income tax return if:
•Your only activity for financial gain or profit in Georgia consists of performing services in Georgia for an employer as an employee
•The compensation for services performed does not exceed the lesser of five percent of the wages in all places or $5,000.00