Domicile test for residency
In addition to the 183-day rule, the State of Georgia Department of Revenue also considers domicile when determining residency for your Georgia state tax return. Your domicile is your true, fixed, and permanent home. Even if you spend less than 183 days in Georgia, you may still be considered a resident if the state is your domicile. Factors that indicate domicile include where you maintain your primary home, where you're registered to vote, and where you have the strongest family and social ties. Changing domicile requires both physical presence in a new location and the intent to make it your permanent home.