Millions of Americans move to other states each year, whether it’s to take a new job, be closer to family, or live somewhere with lower taxes. And with COVID-19 forcing more employees to work virtually, many of them now have few restrictions on where they call home.
However, if you’ve moved to a new part of the country within the past few months, you’ll want to research the tax residency rules for both your new state and your old one—each state has its own code. Getting up to speed now can help you avoid big hassles down the road.
- Your domicile is the state you think of as your home, although you can also be considered the “statutory resident” of another state if you spent considerable time there or derived income there.
- Because COVID-19 led to many workers leaving their home states, telecommuters have to be careful about the residency rules in both states.
- Those who permanently moved to another state during the year may have to file a part-year resident return in each state.
Residency Status 101
For income tax purposes, you’re the resident of a given state if you meet either of the following conditions:
- The state is your “domicile,” the place you envision as your true home and where you intend to return to after any absences.
- Though domiciled elsewhere, you are nevertheless considered a “statutory resident” under state law, meaning you spent more than half the year in the state.
At any given time you can only have one domicile. However, that doesn’t mean that another state can’t claim you as a resident for tax reasons. If you’re moving between states, establishing that new domicile as quickly as possible can help you avoid any confusion regarding for which states you need to file a tax return.
In a worst-case scenario, failure to establish your new primary residence can lead to paying taxes on your full income in both your new state and the previous one. According to the tax advisory firm Baker Tilly, more states have started to audit former residents who have changed their domicile, which makes it even more imperative to get things right.
How do you establish your new domicile? States will look at your place of employment as well as the nature of your job—whether it’s permanent or temporary. Here are some other steps you’ll want to take:
- Update your mailing address with the postal service and have bills and financial statements sent directly to your new home
- Obtain a driver’s license in your new state
- Register to vote in your new state
- Close any accounts at local banks in your old state and open a new account in your new one
- Buy or rent a home in your new state and sell any residences in your former state
- Record how many days you spend in your new state versus your previous one
Depending on where you live, state revenue departments can take a surprisingly deep dive into your personal and financial records, even looking at what church you belong to and whether you’ve seen a local doctor. The more documentation there is of your presence in a new state, the harder it is for the previous state to claim you as a resident anymore.
Moving to Another State
Seven states—Alaska, Nevada, South Dakota, Texas, Washington, Wyoming, and Florida—don’t have a personal income tax, and residents of two other states, New Hampshire and Tennessee, only have to pay tax on dividend and interest earnings. Still, in most states you have to file a return if you earned income there—whether through wages or self-employment—or generated income from real property in the state.
Even when you establish a new domicile, you typically have to file a return in both states for the year in which you moved. You’ll want to look up how each state classifies “full-year” and “part-year” residents, so you know which form to complete. Some states classify you as a full-year resident if you lived there at least 183 days, although others have different thresholds. Making a log of how many days you spent in each one can help prevent you from doing toilsome investigative work later on.
A state where you spent part of the year may require you to report income from all sources, just as you would if you were a full-year resident; when you calculate the tax, the amount is then decreased based on the amount of time you lived in that state. In other jurisdictions you would figure how much income you earned while living there prior to determining the tax.
If you move to a neighboring state but continue to work in your old state, be sure to research whether the two governments offer income tax “reciprocity.” This is a special arrangement between states in which you only pay taxes where you are domiciled, as long as your work in the other state was your only source of income. Any earnings from other sources, such as rental income or lottery winnings, are generally not included.
Living and Working in Different States
What happens if you work in a different state than the one you call home? In most of the country, you’ll have to file a nonresident return in the state where your company is located (if you’re an employee who receives a W-2, your employer probably withholds taxes throughout the year). You likely also have to submit a resident tax return in the state in which you’re domiciled.
Fortunately, most states provide a credit to help offset taxes paid to another state. Unfortunately, not all do so, or the state may not extend that credit to investment income. Residents of New York who work elsewhere, for example, may find their interest and dividends taxed by two different states.
Things are much simpler for those who live in a state that grants income tax reciprocity to neighboring states. As long as your only income was from wages earned in a state with such an agreement, you only need to file a return in the state where you live.
Residents of Illinois, for instance, don’t have to pay tax on income earned in Iowa, Kentucky, Michigan, or Wisconsin—they only need to file a return in their home state. If any of those states deducted income tax throughout the year and you lived in Illinois, you’d be eligible to claim a refund on that withholding.
COVID-19 and Temporary Moves
For many workers COVID-19 office closures meant they were no longer tethered to their primary residence—suddenly they could work anywhere with internet service. However, living in another state for a prolonged period can have tax consequences, so you have to be careful to file the appropriate returns in each state, if necessary.
The 183-day and convenience rules
A state with a 183-day residency rule, for example, will consider you a full-year resident for tax purposes if you spent more than half the year there. Suppose your domicile is in California, but, with your employer’s office shut down, you decided to live with your sister in Illinois beginning in April. Because you spent more than 183 days in the former, you’re considered a dual resident.
Going forward, you can avoid that scenario by simply spending fewer than 183 days in your “temporary” state—Illinois, in our example—which could mean going back to your domicile for the required length of time or even spending a few weeks in another state altogether. Or, if you decide to stay in Illinois, you could set up a domicile there to avoid any claims California would have on your income.
With states losing significant revenue due to COVID-19, experts such as Kim Rueben, project director of the state and local finance initiative at the Tax Policy Center, predict that many states are going to be aggressive in claiming income tax from residents who spent most of the year somewhere else. Thus, you need to be vigilant about filing returns in any state where it’s required.
Jurisdictions that have “convenience rules” pose a particular challenge for telecommuters. Six states—Connecticut, Delaware, Massachusetts, Nebraska, New York, and Pennsylvania—let employers withhold income tax even if the worker doesn’t live there. That may be a rude awakening for workers who traveled to a different state only to find that the state where their company is based wants them to pay up.
And what about so-called “snowbirds,” who leave their chillier states for sunnier weather, and sometimes lower tax rates, down South? If, for example, your permanent home is in New York and you fly down to Florida (a no-income-tax state) during the colder months, there’s a good chance New York will want to tax all your income for the year—not just what you earned within its borders.
To avoid that you have to establish a domicile in the Sunshine State—voting, getting a driver’s license, and registering a car there is a good start. New York, known for its vigorous audits, is also likely to check that your Florida home is of comparable size to what you occupy up North. You also have to spend at least 183 days of the year in Florida. If New York’s revenue agency comes chasing after you, you’ll want to show shop receipts or any other documents that can back up that claim.
There are a lot of traps, especially if you spend part of the year in a state with an aggressive taxation department. So it might be worth your while to consult with a tax specialist if you’re planning to change your domicile while living part of the year in your old state. The last thing you want is to get it wrong and have unpaid tax bills accruing without your knowledge.
The Bottom Line
Knowing where to file taxes will depend on state-specific residency rules. If you recently moved or spend a significant amount of time away from your main home during the year, you’ll need to bone up on each one’s requirements. They are complicated so it may be worth consulting a tax expert. Those considering purchasing a second home in another state would also do well to investigate the tax implications.
This handy table, compiled with information from individual government websites and the accounting and payroll software company Patriot, will help. The website TaxSlayer.com is a useful place for finding your state (or, in the case of D.C., city) tax website.
|Tax Residency Rules by State|
|Resident||Part-Year Resident||Nonresident||Reciprocity for Residents of Other States|
|Alabama||Individuals who are domiciled in Alabama regardless of whether or not they had a physical presence there during the tax year||Individuals who move into or out of Alabama during the year. Part-year residents file Form 40. Part-year residents who had income from Alabama sources while a nonresident, must also file Form 40NR.||Individuals who are domiciled outside Alabama||No|
|Alaska||No income tax||No|
|Arizona||Individuals who are domiciled in Arizona even if the person is outside Arizona for a temporary or transitory purpose. Individuals who spend more than nine months of the taxable year within Arizona are presumed to be residents||A part-year resident is a person who moved into Arizona during the year intending to become an Arizona resident or moved out of Arizona planning to relinquish Arizona residency.||Nonresidents are individuals whose permanent domicile is not Arizona||Yes, with California, Indiana, Oregon, and Virginia|
|Arkansas||An individual who lived in Arkansas all year or is domiciled in Arkansas||An individual who established a domicile in Arkansas or moved out of the state during the year||An individual who is not domiciled in Arkansas||No|
|California||An individual who is
in California for other than temporary or transitory purposes, or
domiciled in California but lived outside California for temporary or transitory purposes
|An individual who is a California resident for part of the year and a nonresident for part of the year||An individual who is not a resident, generally speaking someone who is just passing through the state, present for a brief rest or vacation, or present for a short period of time due to a job, a transaction, or contract work||No|
|Colorado||An individual who is domiciled in Colorado
or is a “statutory resident,” both as determined by the Department of Revenue. The former involves criteria including Colorado voter registration, Colorado vehicle registration,
Colorado driver’s license, school registration, property ownership, and residence of spouse and children. The latter is someone who maintains a permanent home in Colorado and spends more than six months in the state during the year.
|Individuals who move into or out of Colorado during the year||Nonresidents are individuals who do not consider Colorado to be home at any time during the year, even though the person may have temporarily resided and/or worked in Colorado.||No|
|Connecticut||An individual is a resident of Connecticut if the state was the individual’s domicile (permanent legal residence) for the entire year, or the individual maintained a permanent “place of abode” in Connecticut during the entire tax year and spent a total of more than 183 days in the state during the year.||An individual who changed legal residence by moving into or out of Connecticut during the year; election to file a resident return not allowed||An individual who is neither a resident nor a part-year resident||No|
|Delaware||Individuals who are domiciled in Delaware for any part of the tax year or who maintain a “place of abode” in Delaware and spend more than 183 days in the state during the year||Individuals who are Delaware residents for only a portion of the tax year; may elect to file a resident return||Individuals who are not Delaware residents at any time during the year||No|
|District of Columbia||Individuals who are domiciled in the District of Columbia for any part of the year or, if domiciled elsewhere, maintain a “place of abode” in the District of Columbia for 183 days or more during the year, qualifying them as a “statutory resident”||An individual who does not qualify as a “statutory resident” and who moves into or out of D.C. during the year with the intent to establish or abandon domicile; no need to file a part-year tax return||An individual who is not domiciled in D.C. or does not qualify as a “statutory resident”
By statute, the following individuals are also considered nonresidents:
an elected member of the U.S. government who is not domiciled in D.C.;
an employee on the personal staff of an elected member of the U.S. Congress and the employee and the elected member are bona fide residents of the same state;
a member of the U.S. Executive Branch appointed by the president, subject to confirmation by the U.S. Senate, whose tenure of office is at the pleasure of the president and who is not domiciled in D.C. during any part of the year; and a justice of the U.S. Supreme Court who is not domiciled in D.C. during any part of the year.
Nonresidents do not need to file a nonresident tax return.
|Yes, with Maryland and Virginia|
|Florida||No income tax|
|Georgia||Residents are individuals who have lived in Georgia for the entire year.||A part-year resident is a person who lived in Georgia for only a portion of the year. In the residency status section of the Georgia individual tax return (Georgia Form 500), the taxpayer will indicate they are a part year resident and list the dates that they lived in Georgia.||Nonresidents are individuals who are not residents of Georgia at any time during the year but have income subject to taxation in Georgia. In the residency status section of the Georgia individual tax return (Georgia Form 500), the taxpayer will indicate they are a nonresident.||No|
|Hawaii||Residents are individuals who are domiciled in Hawaii even if the individual is outside Hawaii for a temporary or transitory purpose. Individuals not domiciled in Hawaii who spend more than 200 days in the tax year within Hawaii are presumed to be residents.||An individual who was a Hawaii resident for part of the year and a nonresident for the other part, including those who either moved into or out of Hawaii during the year||An individual in Hawaii for a temporary or transient purpose who is not domiciled in the state||No|
|Idaho||Residents are individuals who consider themselves to be an Idaho resident even if the individual currently lives outside Idaho but intends to return. A resident is also an individual who maintains a home in Idaho and spends more than 270 days in Idaho during the year.||A part-year resident is a person who moved into Idaho during the year intending to become an Idaho resident or moved out of Idaho with the intent of giving up Idaho residency.||Nonresidents are individuals whose permanent home is outside of Idaho all year.
You are also a nonresident if all of the following are true:
• You’re an Idaho resident who lived outside of Idaho for at
least 445 days in a 15-month period
• After satisfying the 15-month period, you spent less than 60 days in Idaho during the year
• You didn’t have a personal residence in Idaho for yourself
or your family during any part of 2020
• You didn’t claim Idaho as your federal tax home
• You weren’t employed on the staff of a U.S. senator or representative
• You didn’t hold an elective or appointive office of the U.S. government other than the armed forces or a career appointment in the U.S. Foreign Service
NOTE: This list of qualifications for nonresidency does not apply to a qualified service member.
|Illinois||Individuals domiciled in Illinois for the entire tax year are residents. Temporary absences may include duty in the Armed Forces, residence in a foreign country, or out-of-state residence as a student or during the winter or summer. A person absent from Illinois for one year or more is presumed to be a nonresident.||Individuals who move into or out of Illinois during the year are part-year residents and must file Form IL-1040 and Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax, if they earned income from any source while they were a resident, earned income from Illinois sources while they were not a resident, or want a refund of any Illinois income tax withheld.||Individuals who are domiciled outside Illinois are nonresidents and must file Form IL-1040 and Schedule NR if they earned enough taxable income from Illinois sources to have a tax liability (i.e., Illinois base income from Schedule NR, Step 5, Line 46, is greater than Illinois exemption allowance on Schedule NR, Step 5, Line 50), or they want a refund of any Illinois income tax withheld in error. A letter of explanation from your employer must be attached to the return. If a taxpayer is a nonresident and their only income in Illinois is from one or more partnerships, S corporations, or trusts that withheld enough Illinois income tax to pay their liability, they are not required to file a Form IL-1040.||Yes, with Iowa, Kentucky, Michigan and Wisconsin.|
|Indiana||Individuals are considered residents of Indiana if they maintain their legal residence in Indiana from January 1 to December 31 of the tax year. You
do not have to be physically present in Indiana the entire year to be considered a full-year resident. Residents who leave Indiana for temporary stays, including military personnel, are considered residents during their absence. Retired individuals who spend winter months in another state may still be full-year residents if they maintain their legal residence in Indiana and intend to return to Indiana during part of the taxable year, retain an Indiana driver's license, retain Indiana voting rights, or claim a homestead exemption on their Indiana home for property tax purposes.
|Individuals who move into or out of Indiana during the year and received income while they lived in Indiana are part-year residents, and are required to file Form IT-40PNR, Part-Year Resident or Nonresident Individual Income Tax Return.||Individuals who are not domiciled in Indiana, are legal residents of another state, and had income from Indiana must file Form IT-40PNR, Part-Year Resident or Nonresident Individual Income Tax Return.||Yes, with Kentucky, Michigan, Ohio, Pennsylvania, and Wisconsin|
|Iowa||An individual is a resident of Iowa if (1) the individual maintains a permanent “place of abode” within Iowa (defined in part by spending more than 183 days there) or (2) the individual is domiciled in Iowa (see Iowa Rule 701-38.17).||Individuals who move into or out of Iowa during the year are part-year residents and are subject to taxation on all income while a resident of Iowa and any income from Iowa sources during the period of the tax year that they are a nonresident. Part year residents must complete Form IA 126 with their tax return.||Individuals who are domiciled outside Iowa but have income from Iowa sources are nonresidents and must complete Form IA 126 with their tax return.||Yes, with Illinois|
|Kansas||A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of where they are employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident.||A taxpayer is considered a part-year resident of Kansas if they were a Kansas resident for less than 12 months during the tax year.||If the taxpayer is not a resident of Kansas but received income from Kansas sources, they must file a Kansas return regardless of the amount of income received from Kansas sources. If the employer withheld Kansas taxes from their wages in error, they must also file a Kansas return in order to receive a refund, even though they had no income from Kansas sources. A letter from the employer on company letterhead and signed by an authorized company official explaining the error must accompany their return. The letter must state the amount of wages and withholding applicable to Kansas.||No|
|Kentucky||A resident is an individual who is domiciled in Kentucky, or an individual who is not domiciled in the state but maintains a “place of abode” in the state and spends in the aggregate more than 183 days of the taxable year in the state (per statute definition 141.010).
||Individuals who moved into or out of Kentucky during the taxable year and had income from Kentucky sources||Individuals who were full year nonresidents of Kentucky but had income from Kentucky sources||Yes, with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin|
|Louisiana||Individuals who are domiciled, reside, or have a permanent residence in Louisiana and lived in the state for at least six months of the year||Individuals who are Louisiana residents for only a portion of the tax year||Individuals who were domiciled in another state and not Louisiana residents at any time during the year||No|
|Maine||Maine was the taxpayer’s domicile for the entire year, or the taxpayer maintained a permanent “place of abode” in Maine for the entire year and spent a total of more than 183 days in Maine.||The taxpayer was domiciled in Maine for part of the year and was not a full-year resident by reason of the 183-day rule.||The taxpayer was not a full-year or part-year resident but does have Maine-source income.
Also, “Safe Harbor” residents of Maine are considered nonresidents. “Safe Harbor” is defined as being domiciled in Maine but not maintaining a permanent “place of abode” there, while maintaining a permanent “place of abode” outside of Maine and spending no more than 30 days of the year in Maine.
|Maryland||Individuals who were domiciled in Maryland for the entire year or had a permanent home outside the state but maintained a “place of abode” in Maryland for more than 183 days of the tax year||Individuals who began or ended residence in Maryland during the tax
|Individuals who were not residents of Maryland during the year but had taxable income from Maryland sources or had Maryland tax withheld||Yes, with the District of Columbia, Pennsylvania, Virginia, and West Virginia|
|Massachusetts||An individual domiciled in Massachusetts or who maintained a permanent “place of abode” in the state and spent more than 183 days in Massachusetts during the year||An individual who moved into or out of Massachusetts during the year||An individual who is not a resident but earned Massachusetts-source income||No|
|Michigan||A person is a Michigan resident if Michigan is their permanent home. A temporary absence from Michigan, such as spending the winter in a Southern state, does not make a person a part-year resident.||A person is a part-year resident if, during the year, the taxpayer moved into or out of Michigan. Michigan income tax must be paid on income earned, received, or accrued while living in Michigan.||A person whose permanent home for the entire year was in another state is a nonresident. Michigan income tax must be paid on income earned from Michigan sources.||Yes, with Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin|
|Minnesota||Taxpayers who consider Minnesota their home for a permanent or indefinite period of time are taxed as residents.
A taxpayer can be a resident of another state and be taxed as a resident by Minnesota if both of the following are true:
The taxpayer was in Minnesota for 183 days or more during the tax year, and
either the taxpayer or their spouse owned or rented a house, condominium, apartment, or other dwelling with cooking and bathing facilities in Minnesota, and the dwelling could be lived in year round.
If both conditions apply, the taxpayer is considered a Minnesota resident for the length of time the second condition applies. Depending on the length of time, the taxpayer will be considered a full-year resident or a part-year resident.
|Part-year residents are taxpayers who either moved into or out of Minnesota during the tax year or met the criteria under residents. Part-year residents are taxed on all income received while a resident of Minnesota and on Minnesota-source income received while a nonresident.||Nonresidents are taxed on Minnesota-source income.||Yes, Michigan and North Dakota|
|Mississippi||Residents are individuals who maintain a “place of abode” in Mississippi, or who exercise the rights of citizenship in Mississippi by meeting the requirements as a voter, or who enjoy the benefits of homestead exemption. A legal resident remains a resident even if temporarily absent from the state. An individual remains a legal resident of Mississippi until citizenship rights are relinquished and a new legal residence is established.||Part-year residents are individuals who move into or out of Mississippi during the year.||Nonresidents are individuals whose domicile or “place of abode” is outside Mississippi.||No|
|Missouri||A resident is an individual who either maintained a domicile in Missouri or had permanent living quarters in Missouri and spent more than 183 days of the tax year in Missouri.||An individual domiciled elsewhere prior to moving to Missouri or who establishes domicile elsewhere after moving from Missouri is a part-year resident, is treated as a nonresident, but may determine their tax as if a resident for the entire year.
As a part-year resident, you may take either the Missouri resident credit (MO-CR) or the Missouri income percentage (MO-NRI), whichever is to your benefit.
|An individual who is not domiciled in Missouri, or one who is but did not maintain permanent living quarters in the state, did maintain permanent living quarters elsewhere, and spent 30 days or less of the tax year in Missouri is a nonresident.
|Montana||Residents are individuals who are domiciled in Montana. Individuals who maintain a permanent home in Montana, even if temporarily absent, and who have not established a residence elsewhere, are also residents. An individual who establishes Montana residency for one purpose (such as a hunting or fishing license) is considered a resident for income tax purposes.||Part-year residents are individuals who move into Montana or out of Montana during the year with the intention of establishing a permanent residence in the new state.||Nonresidents are individuals who did not have a permanent home in Montana at any time during the year.||Yes, with North Dakota|
|Nebraska||A resident is an individual whose domicile is in Nebraska, or an individual who is physically present in Nebraska and maintains a permanent “place of abode” within Nebraska for at least 183 days during the tax year, even if domiciled in another state. For this purpose, any part of a day spent in Nebraska is considered a day.||A partial-year resident is an individual who is a resident for part of the year but less than the entire year. To be a partial-year resident, a taxpayer must change domicile during the year, either moving into or out of Nebraska.||A nonresident is a person who is domiciled for the entire year in a state other than Nebraska and does not reside in Nebraska for more than 183 days during the tax year.||No|
|Nevada||No income tax|
|New Hampshire||There is no state tax on earned income, but New Hampshire does levy a 5% tax on income from interest and dividends.
A resident is an individual who inhabited or resided within the state for the entire taxable year. Temporary absences do not affect residency status.
|A part-year resident is an individual whose residency was in another state for part of the year. They either permanently established residency in New Hampshire during the year, or they permanently abandoned New Hampshire residency during the year.||Nonresidents did not reside in the state during the year and are not required to file a New Hampshire interest and dividends tax return.||No|
|New Jersey||Individuals for whom
New Jersey was their domicile (permanent legal residence) for the entire year, or New Jersey was not their domicile, but they maintained a permanent home in the state for the entire year and spent more than 183 days in the state.
|Individuals for whom
New Jersey was their domicile (permanent legal residence) for part of the year, or New Jersey was not their domicile, but they maintained a permanent home in the state for part of the year and spent more than 183 days in the state.
|Nonresidents are individuals for whom
New Jersey was not their domicile, and they spent 183 days or less in the state, or New Jersey was not their domicile, they spent more than 183 days in the state, but did not maintain a permanent home in the state. Individuals may also be considered a nonresident for New Jersey tax purposes if they were domiciled in New Jersey and met all three of the following conditions for the entire year:
They did not maintain a permanent home in New Jersey;
they did maintain a permanent home outside New Jersey; and
they did not spend more than 30 days in New Jersey
|Yes, with Pennsylvania|
|New Mexico||An individual is a New Mexico resident if their domicile is in New Mexico for the entire year, or if they were physically present in New Mexico for a total of 185 days or more during the tax year, regardless of their domicile. Only full, 24-hour days count toward the total, not partial days.||An individual is a part-year resident if they meet all of three tests: (1) were a New Mexico resident for part of the year; (2) were not physically present in New Mexico for 185 days or more; (3) on Dec. 31 were no longer domiciled in New Mexico and had moved to another state intending to maintain domicile status in that other state.||An individual is a nonresident if they were not domiciled in New Mexico for any part of the tax year and were not physically present in New Mexico for at least 185 days.||No|
|New York||A resident is an individual who is either (a) domiciled in New York State or (b) whose domicile is not New York State but they maintained a permanent “place of abode” in New York State for more than 11 months of the year and spent 184 days or more (a part of a day is a day for this purpose) in New York State during the taxable year. There are exceptions to these rules, however. See "Nonresidents."||You are a part-year resident if you meet the definition of resident or nonresident for only part of the year.||A nonresident was not a resident of New York State for any part of the year. Additionally, an individual domiciled in New York State is not a resident if they meet all three of the conditions in either Group A or Group B as follows:
They did not maintain any permanent “place of abode” in New York State during the taxable year;
they did maintain a permanent “place of abode” outside New York State during the entire taxable year; and
they spent 30 days or less (a part of a day is a day for this purpose) in New York State during the taxable year.
They were in a foreign country for at least 450 days (a part of a day is a day for this purpose) during any period of 548 consecutive days; they, their spouse (unless legally separated), and minor children spent 90 days or less (a part of a day is a day for this purpose) in New York State during this 548-day period; and
during the nonresident portion of the taxable year in which the 548‑day period begins, and during the nonresident portion of the taxable year in which the 548‑day period ends, they were present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the taxable year bears to 548, according to this formula:
( Number of days in the nonresident portion / 548 ) x 90 = maximum number of days allowed in New York State.
|North Carolina||A resident is an individual who was domiciled in North Carolina at any time during the year or who resided in North Carolina for other than a temporary or transitory purpose. In the absence of convincing proof to the contrary, an individual who is present within North Carolina for more than 183 days during the taxable year is presumed to be a resident. Additionally, the absence of an individual from the state for more than 183 days raises no presumption that the individual is not a resident.||A part-year resident is an individual who moved to North Carolina and became a resident of North Carolina during the tax year, or who moved out of North Carolina and became a resident of another state during the year.||A nonresident is an individual whose legal residence is in another state or country and did not reside in North Carolina for more than 183 days of a tax year.||No|
|North Dakota||A resident is an individual who is domiciled in North Dakota. Additionally, an individual who might otherwise be considered a nonresident must file a resident tax return if they meet the statutory seven-month rule, as follows: Maintain a permanent “place of abode” in North Dakota; spend more than 210 days in North Dakota during the year; is not serving in the U.S. Armed Forces; and is not a full-year resident of Minnesota or Montana.||A part-year resident is an individual who moved into or out of North Dakota and the move constituted a change in their legal residence.||A nonresident is an individual who was not a resident of North Dakota for any portion of the tax year and who does not meet the requirements of the statutory seven-month rule.||Yes, Minnesota and Montana|
|Ohio||You are an Ohio resident for income tax purposes if you are domiciled in Ohio. Thus, under Ohio law, the terms “domiciled” and “resident” mean the same thing. Generally, any individual with an abode in Ohio is presumed to be a resident. The abode can be either owned or rented. Temporary absence from your Ohio abode, no matter how long, does not change your residency status. Thus, if you live in Ohio, the presumption is that you are an Ohio resident.||A part-year resident is an individual who permanently moved into or out of Ohio during the year.||You are a nonresident if you were a resident of another state for the entire tax year.||Yes, with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia|
|Oklahoma||An Oklahoma resident is a person domiciled in Oklahoma for the entire tax year.||A part-year resident is an individual whose domicile was in Oklahoma for a period of less than 12 months during the tax year.||A nonresident is an individual whose domicile was not in Oklahoma for any portion of the tax year.||No|
|Oregon||Residents are individuals
who are domiciled in Oregon for any part of the tax year or
who maintain a “place of abode” in Oregon and spend more than 200 days in Oregon during the year.
See “Nonresident” for one exception to this policy.
|Part-year residents are individuals who are domiciled in Oregon for part of the year and in another state for part of the year.||Nonresidents are individuals who are domiciled outside Oregon and lived outside Oregon for the entire year.
Even if you are domiciled in Oregon, you are a nonresident if you meet these three criteria:
You don’t maintain a permanent residence in Oregon for yourself or your family during any part of the year, you maintain a permanent residence outside Oregon during the entire year, and you spend less than 31 days of the year in Oregon.
|Pennsylvania||Residents are individuals
who are domiciled in Pennsylvania or
maintain a “place of abode” in Pennsylvania and spend more than 183 days in the state during the year.
See “Nonresident” for one exception to this policy.
|Part-year residents are individuals who moved to Pennsylvania or from Pennsylvania with the intent of permanently changing residence.||Nonresidents are individuals who were not Pennsylvania residents at any time during the year.
A person who is domiciled in Pennsylvania can also be considered a nonresident if they meet the following three criteria: The person does not maintain a permanent place of abode (defined above) in Pennsylvania at any time during the tax year, does maintain a permanent “place of abode” elsewhere, and spends no more than 30 days of the tax year in Pennsylvania.
|Yes, with Indiana, Maryland, New Jersey, Ohio, Virginia, and West Virginia|
|Rhode Island||Residents are individuals
who are domiciled in Rhode Island for any part of the tax year or
who maintain a permanent “place of abode” in the state and spend more than 183 days in Rhode Island during the year.
|A part-year resident is a person who changed legal residence by moving into or out of Rhode Island at any time during the year. Part-year residents will file Form RI-1040NR.||Nonresidents are individuals who were not residents in Rhode Island at any time during the year. Nonresidents with Rhode Island income will file Form RI-1040NR.||No|
|South Carolina||Residents are individuals
who maintain South Carolina as their permanent home, for whom South Carolina is the center of their financial, social and family life, and for whom
when they are away, South Carolina is the place to which they intend to return.
|Part-year residents are individuals who are South Carolina residents for only a portion of the tax year. Part-year residents can file either a resident or nonresident return, choosing the way that is most advantageous to them.
A resident return: If they elect to file as a full-year resident, file SC1040, reporting all income as though they were a resident for the entire year. They will be allowed a credit for taxes paid on income taxed by South Carolina and another state. To claim this credit, they must complete Form SC1040TC and attach a copy of the other state's income tax return.
A nonresident return: If they elect to file as a nonresident, file SC1040 with Schedule NR. They will be taxed only on income earned while a resident in South Carolina and will prorate their deductions and exemptions. All personal service income earned in South Carolina must be reported to the state.
|Nonresidents are individuals whose permanent home is outside South Carolina for the whole year and who are not South Carolina residents at any time during the year. They will file SC1040 with Schedule NR.||No|
|South Dakota||No income tax|
|Tennessee||Tennessee has no state tax on earned income.
The Hall income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock. It applies to any person domiciled in Tennessee or someone not domiciled there who maintains a place of residence in Tennessee for over six months, with the exceptions of military personnel and full-time students who have a legal domicile in another state. The return does not otherwise distinguish among full-year residents, part-year residents, and nonresidents. The Hall income tax will be eliminated beginning with the tax year 2021.
|See “Resident”||See “Resident”||No|
|Texas||No income tax|
|Utah||A Utah Resident is a person who meets one or more of the following criteria:
is domiciled in Utah for the entire year, even if temporarily outside of Utah for an extended period of time;
is domiciled in Utah for any period of time during the tax year, but only for the duration of that period; or even though domiciled outside of Utah, maintains a “place of abode” in Utah and spends 183 or more days of the tax year in Utah.
For Utah's lengthy complete definition of "domiciled," go to 2020 Utah TC-40 Instructions Page 3.
|A part-year resident is a person who is a Utah resident for part of the year and a nonresident for part of the year. All income received during the period of residency is taxed in Utah, regardless of where that income is earned, unless specifically exempt. Income from Utah sources is taxable in Utah during the period of nonresidency.||A nonresident is a person who is not domiciled in Utah and who, if maintaining a “place of abode” there, spends less than 183 days of the tax year in Utah.||No|
|Vermont||A taxpayer is a resident of Vermont if they are domiciled in the state or, if not domiciled there, maintains a permanent home in Vermont, and is present in the state for more than 183 days of the taxable year.
For a complete definition of how Vermont defines domicile see Vermont Reg. 1.5811(11)(A)(i).
|This is an individual who qualifies as a resident of Vermont for only part of the year.||An individual that has income earned in Vermont but who does not qualify as a resident of Vermont for any part of the year is a nonresident.||No|
|Virginia||A person who lives in Virginia, who maintains a “place of abode” there for more than 183 days during the year, or who is a legal (domiciliary) resident of the Commonwealth, is considered a Virginia resident for income tax purposes. A resident files Form 760.||A person who moves into Virginia during the year with the intent of becoming a resident, or a person who moves out of Virginia during the year to become a resident of another state, is a part-year resident for income tax purposes. Part-year residents generally file Form 760PY.||A person who is not a resident or part-year resident but who receives taxable income from Virginia sources is a nonresident for income tax purposes. Nonresidents file Form 763.||Yes, with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia|
|Washington||No income tax|
|West Virginia||A resident is an individual who spends more than 30 days in West Virginia with the intent of West Virginia becoming their permanent residence or maintains a physical presence in West Virginia for more than 183 days of the taxable year, even though they may also be considered a resident of another state.||A part-year resident is an individual who changes their residence either from West Virginia to another state or from another state to West Virginia during the taxable year.||A nonresident is a resident of West Virginia who spends less than 30 days of the taxable
year in West Virginia and maintains a permanent place of residence
outside West Virginia or
a resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia.
|Yes, with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia|
|Wisconsin||A full-year resident is an individual who was domiciled in Wisconsin for the entire year, whether or not they are physically present in Wisconsin or living outside of the state.||A part-year resident is an individual who was domiciled in Wisconsin for only part of the year.||A nonresident is an individual who was not domiciled in Wisconsin for any part of the year.||Yes, with Illinois, Indiana, Kentucky, and Michigan|
|Wyoming||No income tax|
Marks Paneth Accountants and Advisors. "State Residency and Tax Issues During COVID-19." Accessed March 18, 2021.
GRF CPAs & Advisors. "Establishing Residency for State Tax Purposes." Accessed March 18, 2021.
Bakertilly.com. "Dual state residency can result in dual taxation." Accessed March 18, 2021.
TurboTax. "Taxes and Moving to a New State." Accessed March 18, 2021.
H&R Block. "Filing Taxes After Moving to Another State." Accessed March 18, 2021.
H&R Block. "State Income Tax Reciprocity." Accessed March 18, 2021.
H&R Block. "What Do I Need to Know About Filing Taxes in Two States?" Accessed March 19, 2021.
TaxSlayer. "Filing Taxes When you Live in One State and Work in Another." Accessed March 18, 2021.
Illinois Revenue. "What if I live or work in a state that has a reciprocal agreement with Illinois?" Accessed March 18, 2021.
CNBC. "Your taxes are going to be messy if you worked in another state during Covid-19." Accessed March 18, 2021.
New York State Society of CPAs. "Remote Workers Beware: Potential Double Taxation Under the Convenience Rule." Accessed March 19, 2021.
Kiplinger.com. "How Snowbirds Can Be Taxed as a Florida Resident." Accessed March 19, 2021.
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