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Investopedia explains 'Non-Resident'
For example, many individuals live in one state but have business in another region and derive income from sources within that region. If a non-resident generates taxable income within another region, he or she will have to file a separate tax return within the region compared to residents of that region. In other cases, a non-resident may have to pay more to go to college in a state where he or she does not primarily reside.
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