GA - Full year or part year resident?

[FC13]

I worked for a school in TN for 5 months in 2024 on a contract that expired at the end of the school year in May 2024. The school provided housing to me in one of the school buildings for the duration of the contract. I lived in GA prior to taking the job and planned to return there after the contract period was complete, which I did, and continued to live in GA permanently for the rest of 2024 (took a new job and moved within the state). I did not take other steps to establish TN residency while I was there.

Am I a part year resident of both TN and GA for 2024, or a full year resident of GA and a nonresident of TN? If the latter is correct, I would not need to file a nonresident return since TN has no state income tax, right?

[Vanessa A · Accepted solution]

You are a full year resident of GA since your absence was only temporary. 

 

[TomD8]

And you have nothing to file for TN.  Your income is 100% taxable by your home state of GA, regardless of where you earned it.