Georgia Non-Resident Taxes
You are considered a nonresident if you are legal resident of another state.
Georgia does not have non resident classification based on whether taxpayer is domicile in the state or not. But if a taxpayer is filing a federal non resident tax return they may not be able to take standard deductions and are allowed only limited itemized deductions as shown on Form 1040NR, Schedule A.
Forms
Form 500
Reference