The COVID-19 shutdowns, remote work and the $10,000 cap on state and local tax deductions on federal individual income tax returns have prompted individuals to abandon Georgia. Navigating the residency maze is as difficult as ever. Cover (1) the fundamentals of legal residency/domicile, (2) the elusive concept of the "presumption of continuing legal residence," (3) steps on changing residency from Georgia to Florida and (4) Georgia income tax obligations of nonresidents.