As @Hal_Al said, it sounds like you're looking at a situation of dual residency.
New York considers you a resident for tax purposes if:
- you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
- you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York.
In general, a permanent place of abode is a building or structure where a person can live that you permanently maintain and is suitable for year-round use. It does not matter whether you own it or not.
https://www.tax.ny.gov/pit/file/nonresident-faqs.htm
And if your main, primary home - your domicile - is in GA, you are a tax resident of GA as well.
As a dual resident, you must file as a resident in each of the two states, reporting 100% of your income to each.
Your domiciliary home state of GA will allow to you claim a credit for the tax you pay to NY on the income that is taxed by both states. Here is the applicable Georgia law:
https://law.justia.com/codes/georgia/2010/title-48/chapter-7/article-2/48-7-28
The credit allowed by GA prevents you from being subjected to double taxation.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
