What is my residency status for Georgia?

According to Georgia Code Title 48:

A Georgia Resident is

1. An individual who is a legal resident of the state on Income Tax Day (December 31)
2. An individual who resides within the state on a regular or permanent basis and resides within the state on Income Tax Day (December 31)
3. An individual who has been residing in the state for 183 days or part-days in the immediate 365 days preceding
4. Deemed to continue to be a Georgia resident until the individual can show they have become a legal resident of another state

A Georgia Nonresident is divided into two categories: 

1. A Nontaxable Nonresident is an individual that is not a resident of the state or a taxable nonresident
2. A Taxable Nonresident is an individual that is not a resident for income tax purposes but has income that may be taxable to the state.  

A Part-Year Georgia Resident is an individual that has moved into or out of Georgia and established residence elsewhere. 

If one spouse is a resident and the other is not, file a nonresident return and allocate the income to the proper state.

For more information, see Georgia Filing Requirements