The important concept here is domicile. Your domicile is your one and only permanent residence. You can only have one domicile at a time.
As long as your domicile, or permanent residence, is located in the state of Georgia, then you are required to file a Georgia tax return as a resident and report and pay income tax on all your worldwide income, even if you are temporarily living in another state.
There is no single factor that determines where you domicile is located, but some important factors include where you physically live, the location of friends and significant social relationships, the location of your doctor, dentist, attorney, and so on, the location of your church, your voter and car registration, drivers license, and your intention to return. In addition, to establish a new domicile, you must take active steps to abandon your prior domicile.
It is possible to be temporarily away from your domicile for a long time, even years, without changing your domicile.
Most of the time, college students have their permanent residence or their domicile, where their parents live, or in other words, where the college student used to live before college started. It is possible for a college student to establish a new domicile, but you have to show that based on the balance of factors. For example, in college, my daughter got married and moved in with her husband. That was clearly a change of domicile, because she was living with her husband as her new permanent residence, and she no longer intended to use her parents home as a living place, except for visits.
You will have to look at the balance of factors in your own situation. I would pay close attention to the requirement that you must abandon your prior domicile. When you moved to Florida, did you get a new local doctor and dentist, or do you still use your doctor and dentist in Georgia? Did you move all of your furniture and belongings out of your parents house, or is it still stored there until you find a permanent post-college residence? Are you planning to remain in Florida after graduation, or are you more likely to return home to Georgia while you assess your next options? And so on.
