Am I a resident of Georgia?
Residents are individuals who have lived in Georgia for the entire year.
Am I a Georgia Nonresident?
Nonresidents are individuals who are not residents of Georgia at any time during the year but have income subject to taxation in Georgia. In the residency status section of the Georgia individual tax return (Georgia Form 500), the taxpayer will indicate they are a Nonresident.
Am I a Part-Year Georgia Resident?
A part-year resident is a person who lived in Georgia for only a portion of the year. In the residency status section of the Georgia individual tax return (Georgia Form 500), the taxpayer will indicate they are a part year resident and list the dates that they lived in Georgia.
What if one spouse is a resident and the other is not?
Georgia states "if one spouse is a resident of Georgia and one is not, the taxpayer should write three in the residency code block (nonresident) of the Form 500. You must use Schedule 3 of Form 500 to calculate your Georgia taxable income."