Emory University: Does temporary absence end Georgia tax residency?

DIRECT ANSWER

Original source record: October 5, 2026. Source review: October 17, 2026. Rules apply by legal residency and individual status; studying at Emory or temporarily residing in student housing does not by itself establish Georgia legal/tax residency or voting eligibility. Temporary absence rule applies only while legal residence remains Georgia; no automatic Georgia residency for students. Follow the linked primary sources for current eligibility, availability and terms; no individual or property-specific determination is made.

Georgia DOR states full-year filing rules continue while legal residence is Georgia even if the person is temporarily absent.