Absentee Voting by Overseas Citizens

A United States citizen whose most recent domicile was Georgia and is now a permanent overseas citizen shall only be authorized to vote for presidential electors and United States senator or representative in Congress. Permanent overseas citizens shall be deemed residents of the precinct in which the county courthouse is located (O.C.G.A. 21-2-219(c).


Keep in mind that exercising your right to vote in elections for Federal offices only does not affect the determination of residence or domicile for purposes of any tax imposed under Federal, state or local law. Voting in an election for Federal office only may not be used as the sole basis to determine residency for the purposes of imposing state and local taxes. If you claim a particular state as your residence and have other ties with that state in addition to voting then you may be liable for state and local taxation, depending upon that particular state law. Appendix E of the 2004-05 Voting Assistance Guide contains information on probable tax obligations. Consult your legal counsel for specific questions.


FOR ADDITIONAL INFORMATION, VISIT THE FEDERAL VOTING ASSISTANCE PROGRAM WEB SITE AT FVAP.GOV