You have to be a Georgia resident on the last day of the year to qualify for the low income credit.
See Georgia Instruction Booklet IT-511 page 14 - https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/TSD/Form/2016%20IT-511%20...
You may claim the low income credit if your Federal adjusted gross income is less than $20,000 and you are not claimed or eligible to be claimed
as a dependent on another taxpayer’s Federal or Georgia income tax return. Part-year residents may only claim the credit if they were residents
at the end of the tax year.
