I found this information in a forum that made me believe I still need to file GA state taxes..
Georgia doesn't have a lot of case law or provide a lot of explanation of its residency rules. However, the statute defines a resident as a person who is a "legal resident" of the state on "income tax day," which is December 31, and provides for part-year resident status for people coming and going. The statute also provides that once a person has established legal residence n Georgia, he continues to be a resident "until the person shows to the satisfaction of the commissioner that he or she has become a legal resident or domiciliary of another state." Ga. Code Ann. ยง 48-7-1(10).
A change of domicile, or legal residence, generally requires all of three elements: (1) abandonment of the previous domicile; (2) moving to and residing in a new location; and (3) an intent to remain in the new location permanently or indefinitely. States generally consider a US citizen not to establish a new domicile in a foreign country, because they assume the individual intends to return to the US eventually. Until a new domicile is established in a different US state, the prior domicile continues even if the individual has severed his ties to that place. For a married individual, domicile is generally the place where the spouse and minor children, if any, reside.
Some states have special rules allowing a domiciliary (or "legal resident") to be treated as a nonresident for tax purposes under certain circumstances, such as absence for a minimum period of time, especially in a foreign country. California, New York and New Jersey are examples. Georgia law includes no such provision. An individual's legal residence in Georgia continues until the person has established a new domicile in another US state.
The individual in this case remains a Georgia resident for tax purposes. Georgia does conform to the foreign earned income exclusion (IRC Sec. 911), however.