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.
If one spouse is a resident and the other is not
The taxpayers will indicate their residence status as a Nonresident and manually allocate the income in State Section of the return.
For more information, see Georgia Filing Requirements