I spend a few days a week in Tennessee and a few in Georgia. I work in Tennessee, my checking, license, tags, insurance and bills come to my Tennessee address and I have a p.o. box and power in my name Georgia at my grandfathers house. Do I need to claim Georgia residency also?

If you work in Tennessee, then you must report the income on the Tennessee tax return. If you are resident of Georgia, then you must report your worldwide income to Georgia. On the Georgia return, you will also claim credit for taxes paid to Tennessee. Your U.S. Tax Return: Working or Living in Two or More states (http://taxipay.blogspot.com/2008/06/working-in-two-or-more-states.html)

First, Tennessee has NO state income tax.

The OP has to tell us where he/she spend the majority of his/her time, in Tennessee or Georgia, so we can decide whether he/she is a resident of Georgia or Tennessee.

Regardless, a tax return must be filed in Georgia for the income earned while physically located in Georgia. The only issue is whether he/she files as a resident or non-resident of Georgia.