Who is a nonresident of Georgia?

You are a nonresident of Georgia if you were a legal resident of another state but worked in Georgia or received income from Georgia sources during 2025. If you are required to file a federal return and are a nonresident of Georgia, you must file a Georgia tax return.

Military personnel whose home of record is NOT Georgia but are stationed in Georgia are considered nonresidents. In this case, you are only required to file a Georgia tax return if you earned income from Georgia sources other than military pay.