According to Georgia Code Title 48:
Am I a resident of Georgia?
A Georgia Resident is:
- An individual who is a legal resident of the state on Income Tax Day (December 31)
- An individual who resides within the state on a regular or permanent basis and resides within the state on Income Tax Day (December 31)
- An individual who has been residing in the state for 183 days or part-days in the immediate 365 days preceding
- Deemed to continue to be a Georgia resident until the individual can show they have become a legal resident of another state
Am I a Georgia Nonresident
A Georgia Nonresident is divided into two categories:
- A Nontaxable Nonresident is an individual that is not a resident of the state or a taxable nonresident
- 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.
Am I a Part-Year Georgia Resident?
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 appropriate state.
For more information, see Georgia Filing Requirements