Can You Be a Resident of Two States at the Same Time?

Posted by on October 23, 2016
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Can You Be a Resident of Two States at the Same Time?

You can be a resident of two states but you may want to avoid it.

If your life mostly involves just one state, filing state taxes is relatively simple. When your life involves more than one state, things can get complicated pretty quickly.

Everything depends on residency. It determines where you have to file, what kind of return you have to file, and how much you’ll be taxed. The problem is, determining residency is more complicated than it sounds. The states have convoluted and differing definitions of what constitutes a resident.

Generally, you can only be a full resident of one state. Most filers who spend time in two states end up filing a resident return to one state and a non-resident return to the other.

Is this even possible?

Yes, it is possible to be a resident of two different states at the same time, though it’s pretty rare. One of the most common of these situations involves someone whose domicile is their home state, but who has been living in a different state for work for more than 184 days. In a situation like this it is conceivable that you could be the resident of two states.

Filing as a resident in two states should be avoided whenever possible. States where you are a resident have the right to tax ALL of your income. This is regardless of where it was earned. If you are a resident of two states, you will likely end up paying more in state taxes than if you were a resident of just one, or a resident of one state and a nonresident of another.

Check the definitions

The first thing to do if you think it’s possible that you could qualify as a resident in more than one state is to check the definitions of residency. Each state has its own definition of who constitutes a resident. It’s possible that, according to the exact definitions of the law, that you aren’t actually a resident of two states.

Generally you are considered a resident if your domicile is that state, or (if your domicile is another state) you maintained a permanent place of abode in that state and spent more than 184 days there during the year.

Most state tax authorities have a page explaining what exactly constitutes a resident in their state. If you can’t find a page on their website, try checking the tax return instructions themselves. Most include a section on residency.

Make sure you aren’t a nonresident

If you only worked in a state, or lived there for a brief amount of time – in a vacation home, for example – you likely aren’t a resident. In this case, you’d only file as a resident in your normal home state. You would then file as a nonresident in the other state only if you earned money there.

Make sure you aren’t a part-year resident

If you move from one state to another during the year, you’ll file as a part-year resident in both states. You’ll be treated as a resident of each state for only the days that you lived in that state. This will help you to avoid being double-taxed. Don’t make the mistake of filing as a resident in both states if you permanently left one state and moved to another.

Exemptions for students, military personnel, expats, etc.

Most states also have exemptions for students who attend college out-of-state as well as members of the military and their spouses who often have to move from one state to another. These people are generally considered residents of their home states.

For more information about filing taxes in two different states, please refer to this blog post. And don’t forget, you can always file a return for multiple states with the help of RapidTax.

Generally, you can only be a full resident of one state. Most filers who spend time in two states end up filing a resident return to one state and a non-resident return to the other.

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224 Responses to “Can You Be a Resident of Two States at the Same Time?”

  1. jason says:

    If i owe money to unemployment and back tax to Washington state can Washington garnish my Idaho tax refund? I was only a short term resident in Idaho, but I made money there while I was there.

    • Tax Advisor says:

      Hi Jason,
      Actually your federal refund can be garnished to repay these obligations. I suggest contacting the state of Washington to set up a paying plan for what you owe. Most states will compromise when it comes to paying back through a payment plan.

  2. cynthia says:

    I live in NY but work in CT. I started working in CT the end of Nov. 2013. For 2014 I noticed they stopped taxing me for NY. Does this mean I will end up having to pay NY at the end of 2014 when I do my taxes?

    • Tax Advisor says:

      Hi Cynthia,
      Hmmm, if nothing has changed with where you live, you should talk to the HR department about this if they were taking out NY taxes last year, and not this year.
      When you file your taxes, remember to file a resident return for NY and a non-resident return for CT (which will tax you only on the income earned from CT sources)

      • DJ says:

        Does NY exempt monies on which you paid taxes to another state? If so, your employer may not need to withhold for NY if they are already withholding for CT. You would still have to file for each state. (I think Arkansas does this, or used to, to avoid double-taxing income that was already taxed elsewhere. I am not a tax professional, I only play one in the comment section, your mileage may vary.)

        • If you are a resident of NY and a non-resident of CT, NT will tax all of your income even if it was earned in CT. In order to avoid being double taxed, you will have to prepare a resident and non-resident return to receive a resident credit from NY for taxes paid to CT.

  3. Angela says:

    I have a home in nh and live there on the weekends… I work in ma and rent here on the weekdays. How should I file?! Help please :/

    • Tax Advisor says:

      Hi Angela,
      You should file a non-resident return for MA (along with your federal taxes, of course). As a non-resident of MA, you’ll only be taxed on the income received from MA sources.

      • Angela says:

        Thank you!! I will do that!

        • Harut says:

          What if MA (or another state in a similar situation) rejects the non-resident return saying that the number of days spent in that state makes you a resident?

          • Tax Advisor says:

            Hi Harut,
            If you spend more days in the non-resident state than in your resident state, then you are considering a resident of that state instead. If you did not live in the non-resident state, and only traveled there for the working day, you wouldn’t be considered a resident.

    • Robin says:

      My husband and I live in MO. but he may take a job in Illinoi that requires him to be a resident of Illinoi he will rent a room for during the week. I will continue to live and work in MO while he works and stays in Illinoi during the week but MO on weekends. How would we file our taxes so that he is a resident of Illinoi as his job requires but I am a resident of MO on a joint tax return?

      Any help greatly appreciated.
      Thanks

  4. Nurse Tim says:

    I live in Arkansas but work 10 days a month in California.
    1- Do I pay both state taxes.
    2- Can I claim and get refunded my travel expenses (airfare, food, lodging) needed for the California job?
    3- Can I claim expenses for my work in CA (nurses license for CA, Uniforms etc..)?

    Thank you

    • Tax Advisor says:

      Hi Tim,
      1. Along with your federal return, you will have to file both a resident return for Arkansas and a non-resident return for California. As a California non-resident you will only be taxed on your income received from CA sources. While filing your Arkansas return, you will have to report all income received, regardless of what state it is from. If you pay taxes to more than one state, you will probably qualify for a tax credit.

      2.If you want to deduct expenses on your tax return, you will have to itemize your deductions rather than taking the standard deduction. If you are in fact itemizing your deductions, you can deduct work travel expenses (that you paid yourself) and work clothes, etc. Here’s a link to learn further information on the IRS website regarding deducting Employee Business Expenses .

      Just a side note, the RapidTax application is designed for situations like your own. That way, you can easily file state returns for a state you work in but not live in, are a resident of, etc., as well as easily file a return with deductions itemized. The tax application was created to help find filers the maximum credits, deductions and refunds as possible.

      Hope the above information has helped! Best of luck! 🙂

  5. Ted Rao says:

    I started work in MA end of 2013 and live in an apartment in MA. My wife works in California and lives in our house in CA. We have always filed joint federal return. In 2013 we filed Federal joint, CA resident and MA part year resident. In 2014 what is the recommended filing status. Are we forced to file as residents in both states? Should we stop filing as married-filing-jointly?

    Your advice is appreciated.

    Thanks

    • Tax Advisor says:

      Hi Ted,

      Even if you and your spouse lived apart the entire year for any reason, you can still file a joint return if you were legally married on the last day of the tax year and meet the other requirements. Take a look at the Filing Status IRS page for a better understanding and more possible options for how to file under your circumstances.

      As far as filing as residents of both states, there are different rules for each state as to if you are a resident for tax purposes. You can check if you qualify on your California State Website as well as your Massachusetts State Website or contact them directly by telephone.

  6. Michael Lewis says:

    How would a guy go about this I have a house in idaho that I own. But I comute to neveda for work looking to rent a house in neveda and have roommates live in my house in idaho to help with the bills goal is two have two furnished houses one in each state that I can call home. The reason being is that I am in one state for a week then the other for a week so a total of six months in each state. 0also would the fuel costs to go back and forth be something that i can claim on taxes along with the cost spent on the two places.

    • Tax Advisor says:

      Hi Michael,

      It is possible for you to be considered a resident of both Nevada and Idaho. I suggest checking each state’s website since each state has their own residency guidelines. If you are considered a resident of both states, you would need to file a Resident return for each state (along with your federal return).

      As far as the fuel costs and home expenses; they would not be considered valid deductions unless they helped you to earn an income.

  7. gloriann says:

    I am 63 and on disability and own a home in MA, but a currently residing temporarily in CA. I have my daughter living in my MA home for me to pay all my bills, handle my mail, water the plants, etc. and watch the house in general. I have been living in CA for 7 months now in order to see if my health would allow me to move back to CA permanently, as I wish to do. I have been working about 10 hours/wk in the state of CA and am on a month-to-month room rental. I have a MA drivers license and insurance on my vehicle. I tried to make the move in 2011, but had an emotional breakdown (again) and had to urgently return to MA and my family for help.
    I am afraid to change state residency because my emotional/physical health is so fragile I never know if I have to go back to MA, as my children live there and could help me. I have been under psychiatric care since 2011.
    Now, I am worried, as my paycheck has my CA address so they can mail this small amount to me here in CA.
    I do not want to do anything illegally, but I am AFRAID to change my residency from MA to CA, as my health is unstable. I need to keep my MA home, as it is mortgage-free and I will retire there, to be near my children, most likely 10 years from now – IF MY HEALTH HOLDS OUT. I could return to MA at ANY time due to my health.
    I am thinking of renting an apt. now and signing a year lease – just to get to step#2 in trying to stay in CA.
    What should I do? Note: I worked 2 weeks in MA in the beginning of Jan., before I came to CA on Jan. 18, 2014.
    Gloriann

  8. BConor says:

    I am about to begin travelling a significant amount for work as an independent contractor, while my wife will continue working at her present job in NC. I have been advised to change my state of residence to SD, primarily for the benefit of lower costs associated with vehicles. If she retains residency in NC and I am in SD (though I will be on the road extensively), would your advice be MFJ or MFS? My thought is MFJ, since SD has no income tax. Also, do you see any likely pitfalls (I’m not concerned about voting, for example, as I have used absentee ballots before when similar situations occurred in college days)? And would my income be taxable by NC in either scenario (MFS/MFJ)? I’m not trying to dodge any taxes, just trying to figure out the wrinkles.

  9. sandy says:

    I recently moved to GA (Oct 2013), brought a home and established residency . Last month I purchased a duplex home in NY. My plans are to rent one of the apartments and live in the other apartment when visiting NY temporary (2-4 mths) out of the year .I don’t plan on working in either state.

    Is it possible to have dual residency in both states? Can I apply for property tax exemptions in both states?

  10. Matt says:

    I moved from Texas to Utah for work, but want to retain Texas residency in case I decide to attend UT Austin so that I can pay in-state tuition. Texas does not have a state income tax so I only have to pay an income tax on my Utah wages. I also rent. Is there anything I should be worried about?

  11. sabrina says:

    I work at a govt job in NY that requires me to be a resident. I rent in NY, but I also own a home in CT that I stay at alot because I have family that live there. Could I still be considered a resident of NY or both and still keep my job?

  12. Jack says:

    I work three weeks on in Alaska (no income tax) and three weeks off in HI (income tax) with my wife and children. My wife does not work and both of my children are not in school. Because of traveling time and stays with family in Alaska, I am in AK more days than I am in HI. However while in AK (oilfield) I live in a camp not accessible to civilians and pay no money for expenses. As I am really uninterested in giving any more of my hard earned money to the government my question is this, is there any way they would know any difference if I just continued filing AK residency as I have for my entire life rather than let them know I am currently residing in HI in a house I rent. I only brought up the very specific details because I felt some helped and some hurt my case. Also I plan on not filing for a permanent fund dividend check for any of my family (each application has detailed questionnaires about residency) the $8000 dollar loss there is more than the difference in filing in an income state tax state (HI). Also we still retain a physical and mailing address in AK and only a PO box is used in HI. I know this sounds some what dishonest but also think with my work and other time spent in AK I should be able to maintain my residency. This is all hypothetically speaking of course.

    • Tax Advisor says:

      Hi Jack,

      Each state follows slightly different guidelines when it comes to who is considered a resident for state purposes. I suggest taking a look at Alaska’s government website page and possibly contacting them to see if you meet the residency requirements. IF, by chance, you are asked to provide documentation for your Alaska residency, you will be able to if you do meet the requirements.

  13. Keya says:

    My husband and i are moving to New Jersey (from New york) he works for the city as a NEW YORK CITY HOUSING WORKER…our concern and my question is will he have to pay two taxes, one because he works in New York and another because he lives in NJ. How can we avoid this if so? Thanks for the HELP

    • Tax Advisor says:

      Hi Keya,

      You will always be taxed in the states in which you live and work. However, if you receive your W2 and only one state is listed, then you are only responsible for filing a state return with that state.

      As a general rule, you have to file a resident tax return in the state where you lived, a part-year resident return in any state you moved to/from, and a nonresident return in a state where you earned money but didn’t live.

  14. Claudia says:

    My husband and I work in a boarding school and in MA and live on campus, as a condition of our employment. We pay no rent or utilities other than phone and internet. We own a house in NH and spend most weekends there as well as all summer and ten other weeks per year. Our mail is delivered to our MA residence. What do we need to to in order to be considered residents of NH so that we can deduct our mortgage interest and property taxes?

  15. Latoya says:

    Hello,

    I recently moved from Massachusetts to California in April 2014. I moved in with a family member. I started work in October. So I don’t know if I am considered a resident. It has been more than 6 months that I’ve been here. I don’t own any homes and I was living with my parents before I left Massachusetts and most of everything (bills, car note, insurance) is still under that address. The only income I was receiving for this year before I started my new job was unemployment. I was collecting Massachusetts unemployment insurance from January – June 2014.

    1. How should I file my 2015 taxes?

    2. When I filled out my w-4 on my new job, should I be filling it out as a California or Massachusetts resident?

    • Tax Advisor says:

      Hi Latoya,

      When it comes to residency, each state’s guidelines are slightly different. I suggest taking a look at California’s specific rules to see if you are a resident. Once you see where you are a resident, you will be able to update your W-4 form.

      When filing your taxes for this year, you will most likely need to file a part-year resident state return for California and a part-year resident state return for Massachusetts.

  16. Jimmy says:

    We have property in Pa. & live in Fl., we’re planning on doing the snowbird trip starting next year. Need to know about dual residency and how that works for us. Please help!

    • Tax Advisor says:

      Hi Jimmy,

      Since it is possible to be a resident of two states for tax purposes, I suggest taking a look at the government websites for both states to see the residency guidelines for each. Each state has their own set of requirements for qualifying as a state resident for tax purposes. You should also be able to contact someone on the support page of each website as well.

  17. Marc says:

    If I own a home in California but choose to live in Arizona, is it possible since I am retired, to establish residency in Arizona? Do I have to rent the home in California to do so?

  18. Mike says:

    I own a house in Illinois and Florida. I am an investment broker and have offices and clients in both states. Which is my state of residency for state income tax purposes?

    • Tax Advisor says:

      Hi Mike,

      Each state has their own set of residency guidelines for tax purposes. For more information on these two states, I suggest taking a look at the state government websites.

  19. Mike says:

    Hello,
    I moved to Texarkana, TX in July, however I still work in Arkansas (not Texarkana, ar). My check is still being taxed for Arkansas and my wife who has two jobs online has one check that is still being taxed. Will I file an Arkansas state income tax for half that year and get a refund for the second half? Same question for my wife, thanks.

  20. Saran says:

    Hi,

    Could you please give me the state names that you have seen having resident states at the same time?

    • Tax Advisor says:

      Hi Saran,

      Unfortunately, there are not specific states that it happens with. It could technically happen with any two states as long as one person meets both sets of residency guidelines for those states. If you think that you may be a residency of two states, I suggest checking the residency guidelines on each of those states’ government websites.

  21. Alex says:

    Hello,
    I immigrated to US with Green Card in 18th of June, 2014 and settled in CA and family joined me after a month.
    I got a job in Florida and moving there 1st week of December, 2014. I leave in CA less than 184 days. Family stays in CA till the July 2015. I have address assigned in CA and bank account. I never worked in CA. Wife got a seasonal work in CA since middle of Nov. 2014.

    Quest:

    How I need to fill in my taxation for 2014?
    What I need to do for only Florida taxation during 2015?

    Your detailed answer is appreciated.
    Thank you.
    Alex.

    • Tax Advisor says:

      Hello Alex,

      To answer your questions,

      1. I suggest checking with the California state government website since each state has their own set of guidelines when it comes to residency.
      2. Florida does not have income tax, therefore you will not need to file a state tax return. You will only need to file your federal tax return.

  22. Irv says:

    I would like to be a resident of both Missouri and Minnesota. I was born and grew up in Missouri and lived there 27 years (1952-1979). I own a house in Missouri (purchased 2004) and my parents live there. For the past 30 years I lived in Minnesota where I also own a house. My tax returns have been in Minnesota the last 30 years. My children are homeschooled. If I can be a resident of both states my kids would be able to pay instate tuition at University of Missouri and/or University of MN. (I pay property in both states.)

    How can I avoid having to pay taxes in both states?
    Also if If my daughter wanted to go to a school in a different state – could she be considered a resident of that state if she had a summer job in that state, filed a tax return in that state and perhaps got a drivers license in that state.

    Since she is home schooled and I’m retired, it’s possible that she might not live in one state for longer than two months in a year? Does this give me or her any flexibility in picking even a different state as our residency (even if we were there only two month) especially if it was the state where we lived the longest that year.
    Also is their any limit to the number of states

    • Tax Advisor says:

      Hi Irv,

      Unfortunately, each state has their own set of guidelines for residency. I suggest checking the government websites for each state that you are considering. Also keep in mind that if you are a resident of a state, you are responsible for taxes of that state (unless it is one of the states without an income tax). In other words, you cannot avoid paying taxes in a state that you are a resident of.

  23. Melissa says:

    I lived and worked in Utah last year until April 22, 2014 then moved to California and did not work. How do i file my taxes because i do them myself online but don’t know the right way with two states.?

    • Tax Advisor says:

      Hi Melissa,

      Along with your federal return, you will need to file a part year state resident return for Utah and one for California. Next year, you will only need to file a resident state tax return for California.

  24. Henry says:

    what if i live in and work and go to college in washington but i live in oregon 6 months out of the year and dont work

  25. Dawn says:

    Hi. My son attends Ohio State University. He works on campus. In the summer he works at a summer camp in New York. I live in Illinois. He comes home for Christmas break and the 3 weeks before summer camp starts. How do I go about doing his taxes?

    Thanks
    Dawn

    • Tax Advisor says:

      Hi Dawn,
      Wow, your son is busy! That’s great! Regarding his state taxes, he’ll need to file a non-resident return to both Ohio and New York. With RapidTax application, reporting income from a non-resident state is pretty straightforward. If you (or your son) have further questions, please don’t hesitate to reach out to the RapidTax team!

  26. Augustine Rafa says:

    hello
    I intend to change my NY drivers license to NJ which requires me to have a proof of address. I will still live in NY afterwards. I am not working at the present time but hopefully will soon in NY . My husband works in NY too. will filing our tax in NY be a problem, i will use my NJ license as an identification.
    So in other word i will have 2 addresses but live only in one. Please help. Thank you

    • Tax Advisor says:

      Hi Augustine,
      It will not be a problem. A driver’s license does not determine your residency. Instead, the state you spend the most time in during the year is considered your resident state.

      Good luck on your job search in NY!

  27. Joni says:

    Hi

    My husband and I live in Nebraska. We bought our retirement home in Georgia that doesn’t have inheritance tax. I am going to be living there and he will visit on vacations. I am going to help care for my father currently under hospice care. Will Nebraska require me to pay inheritance tax when I don’t reside there?

    • Tax Advisor says:

      Hi Joni,

      I am sorry to hear about your father.

      You should not be issued a tax bill for the Nebraska inheritance tax. Nebraska taxes property that is left by deceased Nebraska residents or by non-residents who owned the property. Your father’s inheritance only applies to Georgia according to what you’ve stated above and there is no inheritance tax in that state. On top of that, there is also a tax exemption for close relatives inheriting from someone in the state of Nebraska. The inheritor must be receiving more than $40,000 to be susceptible to the tax.

  28. Jerry says:

    Hi I live in NY and own property in SC I plan on building a house in SC for retirement in 6years I have a CDl liscence in NY .
    Can I claim residency in SC an my wife claim NY residency since she has a state job so we don’t get beat up with non resident taxes in SC

    • Tax Advisor says:

      Hello Jerry,

      This is a smart idea, however there are several points that you want to have in check before updating any tax forms. First, you’ll want to see if you can be considered a resident of South Carolina. You will also want to do the same for your wife for New York. Each state varies with their residency requirements but you can always visit the state government websites to make sure. Next, you want to make sure that you can prove that you are a resident of each state. The last thing you want is the IRS knocking on your door, unless of course you can show them some sort of paperwork that proves you are a resident. The last step is to update your tax forms, the first one being your W-4 form. You’ll need to specifically update the address change.

      Another word of advice is to keep in mind that a married couple can file a joint federal return while filing separate state tax returns. In your situation involving two different resident states, you may want to explore this option come tax time.

  29. akira says:

    Hello,
    I am moving to California from Virginia from June till around November/December to help/stay with a dying family member until she passes as she was just given roughly 6 months to live. I have been working in VA since for all of 2015 leading up to now but I will not be working in CA, I will staying with family and taking care of a loved one. In your opinion, should I file for residency since Im not 100% sure how long I will be there and will I run into any problems tax wise if I only worked all of 2015 in VA and will not have any income in CA for 2015? Thanks for your time.

    • Tax Advisor says:

      Hi Akira,

      I am sorry to hear about your family member.

      When it comes to taxes, each state has their own residency requirements so you won’t typically be able to choose your residency. According to California’s guidelines, you aren’t considered a resident for tax purposes if you are ‘present in California for a temporary or transitory purpose’. That being said, you will need to look into Virginia’s residency guidelines as well, however it seems as though you will need to only file a state return for Virginia this year.

  30. ANDRIY says:

    Hi
    I had to get NY driver’s license because I’m going to wotk in NY but I live in NJ. Is it a problem having NY driver’s license and living in NJ at the same time?
    Thanks

    • Tax Advisor says:

      Hi Andriy,

      When it comes to taxes, your residency is not only determined by your driver’s license. It has to do more with the intent of where your “permanent domicile” is. In your case, it sounds as though your permanent residence is still NJ.

  31. Daniel says:

    I live in Texas and would like to know if I could be considered a resident of another state if I have family that lives there. I want to use the residency for hunting license purposes . Like can I get some sort of mail in my name sent to his address or something like that. Keep a Texas ID bit use the other address for the hunting license

    • Tax Advisor says:

      Hi Daniel,

      For hunting purposes, that may be possible. It sounds like you would need to find the loopholes for that though. However, to be considered a state resident for tax purposes, there are several factors taken into consideration. You can check the residency requirements on each state’s government website. Each state has slightly different guidelines so be sure to check into each one specifically.

  32. Lauren says:

    Hello,
    I am currently a resident of MO but got a job in Illinois. If I am renting a property in Illinois but worked most of the year in MO and my permanent address is in MO do I have to become an Illinois Resident or just fill out my taxes as non-resident for Illinois and file as a resident of Missouri.

    Thank you,
    Lauren

    • Tax Advisor says:

      Hi Lauren,

      You will need to see if you qualify as a resident of Illinois for tax purposes. This will strongly be determined by the amount of time you reside in Illinois throughout the tax year. If you are considered a resident of Illinois, then you will need to file a part-year resident return for MO and a part-year resident return for IL. On each return, you will be asked to report the amount of time you spent in each state along with the income you made in each state. Every state has slightly different guidelines about who is considered a resident for tax purposes. You can check the guidelines for Illinois on their state government website page, HERE.

  33. Davis says:

    Hello,

    I am currently working in PA and attending the university in PA also. I am renting a place in PA. My spouse is active duty but he is stationed in Japan. We own a home in WA state and my spouse claims WA state on his Leaving and Earning Statement. My license is in PA and my car is registered in Virginia. Is there any way I can claim WA state also, or do I have to claim PA?
    Also, if I did claim WA state would that effect any state grants through PA for college?

    Thank you.

    • Tax Advisor says:

      Hi Davis,

      Based on what you have stated above, you most likely qualify as a resident of PA and will need to file a resident tax return for PA. You will need to see if you qualify as a resident of WA for tax purposes. This depends on more than just owning a house there. Some others factors taken into consideration are if you live there for any time throughout the year, if your name is also on the title, etc. To figure out if you qualify as a WA resident, take a look at the Washington government website page regarding residency.

      When it comes to the grants that you are receiving through the state of PA, you’ll need to confirm with your issuer. The rules and regulations tend to be different depending on the grant.

  34. Justin says:

    My question isn’t so much a tax question, just a residency issue. Im a resident of the state of Texas. My license, concealed handgun license, and truck registration reflects that. I travel a lot for work sometimes working in other states for half a year or more. My wife is a resident of Pennsylvania. Complicated yet? We both have our own residences that we had before our marriage. We haven’t sold either and or decided to reside in one place yet. I work in the oilfield industry. Sometimes when work is slow or when work brings me to Pennsylvania I will live there with her. But I haven’t physically changed my address.

    My question is this, when I applied for a fishing license in the state of Pennsylvania I was told that as long as I payed state income taxes that I was a bonafied resident. Which qualified me for a resident fishing license instead of out of state. Am I a duel resident?

    • Tax Advisor says:

      Hi Justin,

      One thing to keep in mind is that you could be considered a state resident for one purpose (ie: a fishing license) yet still not qualify as a resident for tax purposes. A resident for tax purposes is based more on intent and your permanent place of abode or domicile. Based on the information you’ve provided above, you have no intent to permanently move to live in Pennsylvania and you are still permanently domiciled there. However, you may want to confirm by contacting the Department of Taxation for Texas because each state has slightly different residency guidelines.

  35. Jess says:

    Can I be considered a permanent, legal resident of Arkansas in order to buy health insurance here, if I am a student and am planning on keeping my state of residence(domicile) as my parent’s home in Texas? I’m going to file taxes from Texas and keep my driver’s license/license plates/etc, but I’ll be here for a couple of years minus about 3 weeks a year and would like health insurance that actually works as in-network for this state. I’m not sure I can claim I’m a resident, which I need to do to be able to buy insurance….so I guess would I be lying if I said I was a ‘resident’ in order to buy health insurance? Or is that different than the ‘resident’ for tax purposes?

    • Tax Advisor says:

      Hi Jess,

      Unfortunately, the rules tend to differ between health insurance laws and tax laws. However, when it comes to taxes, you would not be considered a legal resident of Arkansas with the intent and permanent domicile being in Texas with your parents address. I do suggest taking a look at the Arkansas government website for specific guidelines on health insurance.

  36. Tammy says:

    I am going to college soon. I live in PA, but will be moving to another city to go to school. Do I still have to pay city resident tax for the city that I use to live in or not? I will most likely be coming back in between each holiday. Do I still count as a resident of that city even though I wont be there most of the time?

    • Tax Advisor says:

      Hi Tammy,

      This will depend on if you are earning an income in these cities. There are two types of local city taxes that you could be responsible for; tax on income physically earned in a locality and tax on income earned while living in a specific locality. In your specific circumstance, you may want to speak to a local accountant about your tax situation regarding your residency.

  37. Maria says:

    I live in GA. The company I work for is in FL. I would like to have taxes taken out of my check every pay period, but because of the way my employer has it set up, I am paid as an independent contractor. Is it possible to get dual residency so that he can have taxes taken out?

    • Tax Advisor says:

      Hi Maria,

      As long as you are considered to be an independent contractor for tax purposes, you are paid an un-taxed income each pay period. This means that you will be issued a 1099 instead of a W-2 at the end of the financial year. You are still responsible for the tax owed and as a 1099 employee, you are expected to make quarterly tax payments or withhold the tax yourself.

      To answer your specific question, dual residency will not help you in your situation. You may want to speak to your employer about him/her claiming you as an actual employee instead of an independent contractor. As an employee, you are given a W-4 to complete which will control the amount withheld from your paychecks to cover the tax owed. The situation in place now is saving your employer money but it is probably not the best decision for the effect it will have on you come time to file your taxes.

  38. Eileen says:

    I owe Idaho State back taxes, and I moved to California. Can Idaho tax commission garnish my wages if I work and live in California now?

    • Tax Advisor says:

      Hi Eileen,

      Legally, the CA income you earn can still be garnished by ID. However, the creditor will need to take the extra steps to complete the additional necessary paperwork to do so. It takes a bit more effort on their part but is not impossible. Your best bet is to set up a payment plan sooner rather than later in order to avoid penalties and/or having to pay in one lump sum all at once.

  39. Kate says:

    I am retired and receive a pension from the state of California. My current residency is CA, but I also live in Kansas part time. How should I file?

    • Tax Advisor says:

      Hi Kate,

      Although there is a law that specifically states “No state may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State”, you may still be responsible for tax on your pension if you live partially in two different states. Keep in mind that each state has their own set of rules so you will need to check with each state’s tax department for specific rules. You can see the pension withholding rules HERE and the California pension withholding rules HERE.

  40. Tom S. says:

    Our home is in California and I work for a California-based company, mostly from home, sometimes in the office.

    I just accompanied my son to NYC so he can be in a play for approximately 8 months (HE will be earning money in NYC), but will continue to work for the same California company, getting same direct deposits, etc. Wife and other children will remain in our California home.

    Approximately 3 3/4 months of this NYC work will be in 2015 and 4 1/4 months in 2016 (Sept.15-May 16).

    I’ll also be going back to my California home and office approximately every 30/45 days.

    I feel like i don’t qualify as a NY resident, but not sure about part-time resident or non-resident for tax purposes?

    • Tax Advisor says:

      Hi Tom,

      According to NYS, you are considered a New York State resident for income tax purposes if either of the following is true:

      – your domicile is New York State; or
      – your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year.

      Given your tax situation described above, you would file a CA state resident tax return. You mentioned your son would be earning an income in NY. IF you are also going to be earning some sort of income in NY (from NYS), you will then need to file a NY state non-resident tax return to report that income earned.

  41. Sherrill Richards says:

    Iam trying to find out if I buy a second house in pa for weekend use and vacations and stay in nj and pay school taxes were I live do also have to pay a school tax in pa even if my children don’t go to pa schools thanks

    • Tax Advisor says:

      Hi Sherrill,

      The confusing thing about school taxes is that they are not an individual amount. They are included in the amount of your overall property taxes. If you decide to buy a second home, you can deduct the property taxes on that. Therefore, you’ll still need to pay the taxes throughout the year but the deduction will essentially lower your tax amount due to the IRS after filing your taxes for the year. The deductible amount could change depending on if you rent out the property or use it as a second home.

  42. Sherrie says:

    Can a person live six months in one state and six months in another state and claim residency. In both

    • Tax Advisor says:

      Hi Sherrie,

      In a situation where you live in one state for part of the tax year and then move to another state for part of the tax year, you would need to file a part year resident state tax return for each state. This will allow you to report how long you resided in each state and the income you earned.

  43. JANICE PANTHER says:

    i live in Arkansas, but I want to go to college in Texas, with the out of state tuition is too much for my middle class family. Is there a way for me to get dual residency? i have family and friends in Texas, and i am only in my junior year of high school, is there a way for me to be a resident of Texas but finish my high school career here?

    • Tax Advisor says:

      Hi Janice,

      Although you may not be able to obtain dual-residency, there are a few routes you could take. The first step I would advise you to take is to call the college or university bursar office that you are interested in to see if they have any options you could take. You’re starting your search earlier than most which may leave you room to apply for scholarships and/or financial aid options. Also, since Arkansas and Texas are neighboring states, Texas colleges may offer some leniency to crossing state borders and paying a discounted tuition.

      Another alternative is to take what is known as a “gap year”. This means that you take a year in between high school graduation and freshman year of college to relocate to the state you want to attend college in and earn your residency. If this option appeals to you, be sure to really research the school of choice as it is a big decision to make. The best thing you can do is start contemplating early (which you are).

  44. Matt says:

    This is more for college purposes than taxes. I lived in West Virginia for 4 years with my father; from 7th to 11th grade. After 11th grade ended I moved to Georgia to live with my mother. If I live here for a year then move back to West Virginia to go to college, would I be considered in state or out of state?

    • Tax Advisor says:

      Hi Matt,

      There is a group called the Southern Regional Education Board. What this group has done is put together a program called the State Doctoral Scholars Program (SREB). What this does is group together the 16 most eastern-southern states, including both GA and WV. The participating education institutions offer in-state tuition to students accepted from participating states. I would strongly suggest contacting them to see if the school(s) you are considering are eligible for this. You can check that out HERE.

  45. Roland says:

    I am a resident of NJ but have been working in Indiana for what will be a total of 354 days. When I file my taxes will I be considered a resident of NJ and a non-resident of Indiana being that I will have worked there for less than 365 days, and also can I claim the max amount of per diem that the state of Indiana allows?

    • Tax Advisor says:

      Hi Roland,

      Although each state has their own set of guidelines, the general rule is that you are considered a resident of a state for tax purposes if you have been present in that state for more than 183 days (half a year). I strongly advise you to contact both the state Department of Revenue for NJ and for IN.

  46. Yvette says:

    I’m taking a job in New Jersey and will be renting an apartment there however my husband and I still own a home in Virginia and he will be staying there. Am I a resident in NJ and he in VA? Do we each file head of household?

    • Tax Advisor says:

      Hi Yvette,

      Congratulations on the new job! It is smart of you to begin researching your tax obligations early on.

      Each state varies slightly with their residency guidelines. When it comes to NJ, their residency depends primarily on whether or not your home there is “permanent” and how much time over the year you are physically living there. You can take a look at the State of New Jersey Department of Treasury website HERE to see if you qualify as a resident or non-resident for tax purposes. Your husband will be able to do the same for Virginia by looking at their state website.

  47. Jimmy says:

    In August of 2015 I moved to Oregon to go to school. I am part of the Western Undergrad Exchange so, even though I live in Oregon, my state of residency is California. I did not make any money in 2015 in Oregon. I am also 29, so I’m independent from my parents. Figuring out information about what state I should file in and what complications could arise are hard to come by.

    Thank you so much for your help.

    • Tax Advisor says:

      Hi Jimmy,

      Your state residency depends on that state’s specific guidelines (which differ slightly from state to state). Typically, you are still a resident of one state even if you temporarily are away in a different state for school. Residency is generally based on your intention to live in said state or not and how long you live there. Double check with both state departments just to be sure. You will most likely need to file a resident state return for California and a non-resident state tax return for Oregon. If you plan to permanently move to Oregon, you should file two part-year tax returns (one for California and one for Oregon) instead.

  48. Tom says:

    I work in Alaska and make all my income in this state. My wife and child are Arizona residents and I am Alaskan resident. I bought a house in July and need to file state income tax how should I go about this.

    • Tax Advisor says:

      Hi Tom,

      From a tax perspective, it may be the simplest option for you and your wife to file a joint federal tax return and your wife to file a resident state tax return for Arizona. You will still receive all federal tax benefits for filing a joint tax return while not each having to pay for Arizona’s state tax based on a combined income. To break it down, your will file a resident Arizona state tax return and you both will file a federal joint tax return. As you probably already know, Alaska is income tax-free so there is no need to file a state tax return.

  49. John says:

    I live and work in Missouri and in mid January I moved to Colorado to take care of family. The person suddenly passed away and I have decided to go back home to Missouri. I never worked the 1.5 months I was there. I did obtain an apartment and a Colorado DL but that’s about it. I am now back in Missouri and have left Colorado completely behind. Even have my old job back like I never even left. I am wondering if I am going to have any tax liabilities to Colorado because of the short time I was there?

  50. Quinny says:

    I am a resident of Texas, but two years ago I met my fiance’, and I applied for residency in California. I had moving back and forth between California and Texas. But I only work in Texas and not in California. So which states do I have to file a tax return? Thanks alot!

    • Tax Advisor says:

      Hi Quinny,

      You will need to file a state tax return for California along with your federal tax return. Based on what you stated above, you split your time between Texas and California. Since each state enforces slightly different residency guidelines, it would not hurt to double check the CA requirements. However, if you are a resident of California, you are liable for taxes there even if you work in a different state.

  51. Chad says:

    I own a permanent home in NY, which is where I intend to live permanently. I accepted a construction job in California in the middle of December, which is expected to last for 11 months. When the job is over, I intend to return to NY, unless I’m offered another assignment, but that could be anywhere. While in California, I am living in an apartment that the company pays for. My wife and two children also moved to California for the duration of this work assignment. My wife did not work in NY, and will not work in California. My son is school aged, and we have enrolled him in public school in California. While on this assignment, I only intend to return to NY for one weekend every two months to perform maintenance. If the assignment ends as planned, I should have about one month of income in NY at the end of this year, and the rest would be from California.

    From the definitions each state has provided, it seems they will both consider me a resident for 2016. If this is the case, what are the tax implications? For now, I have stopped my NY withholding, but I’m not sure that was a good idea. Any insight and advice would be greatly appreciated.

    • Tax Advisor says:

      Hi Chad,

      When it comes time to file your taxes, you will file two part-year tax returns; one for NY and one for CA. Reporting your income for each state should be fairly straightforward seeing as you will receive two different income statements. You may not want to seize your NY withholding since you will still be liable as a resident.

  52. Matt says:

    My driver liscense is in Florida but I have been transferred by my employer to Texas, so I am now living in Texas for a year now and I earn my check from Texas but still maintaining the driver liscense as Florida resident . Would it be a problem to file my taxes in Texas not Florida although still have Florida liscense and we only pay federal taxes only in both states no state income taxes. Please advice

    • Tax Advisor says:

      Hi Matt,

      Seeing that both Florida and Texas are income tax-free, you won’t need to worry about filing state taxes in either state. You will only need to file a federal tax return to the IRS. When doing this, you will use your current address as your ‘home address’. All income is reported on the federal tax return so you won’t need to calculate how much of your income was earned in Texas versus Florida.

  53. Ashley says:

    Hi,

    I lived in and worked in CT for the first half of 2015. I then moved to TX (for permanent residency), however, I continued to work for the company in CT. I did not get a job in TX. Do I file for part-time residency in CT for the income I earned while I lived in and worked in CT and then a non-resident for the second half of the year when I worked in TX? (Is that even possible?). Thanks for your help!

    • Tax Advisor says:

      Hi Ashley,

      If you are preparing your taxes yourself, you will use Form CT-1040NR/PY. As you will see when you take a look at this form, it is for part-year residents and non-residents of CT. You will be asked to provide the time frame you lived in CT and the time frame you just worked in CT. Your taxes will adjust accordingly. You will not need to file a form for TX since it is an income tax-free state.

  54. Gary Horowitz says:

    I worked and lived In New York State until Aug of this year when I retired. I own a home in New York State and 3 years ago bought a second home in Arizona. How can I find out if I should switch legal residence from NY to Arizona? I am currently collecting Social Security, my retirement pension from New York State and a deferred comp monthly distribution and my New York home is For Sale. I am living in Az full time. I did get my Az drivers license and car registration switched to Az. Any comment or web site or accountant that may help guide me???

    • Tax Advisor says:

      Hi Gary,

      For tax purposes, being a state resident generally depends on your intentions to live in the state permanently or temporarily. It is important to know that a driver’s license, voter registration, etc will not determine your state residency.

      As far as NY state goes, you are a resident if:
      – your domicile is New York State; OR
      – your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days1 or more in New York State during the tax year.

      For further explanation and exceptions to the above, you can visit the NY government website HERE.

      When it comes to Arizona, you are considered a resident if you meet the qualifications listed HERE.

  55. MIKE says:

    i LIVE IN AZ BUT ALL MY WAGES ARE FROM TX WHY CAN i NOT CLAIM TX AS RESIDENCE AND NOT PAY ANY AZ TAXES.

    • Tax Advisor says:

      Hi Mike,

      This can be frustrating when you live in a state with an income tax and work in a state with no income tax. However, by (tax) law, every individual who spends more than nine months of
      the taxable year within Arizona as long as it is not for a temporary or transitory purpose.

  56. Eric says:

    Hi,

    Right now I live in MA and pay taxes to MA but work out of state. If my address is changed to NH and I also rent an apartment in MA but mostly reside in NH, will MA Still Hose me come tax time?

    • Tax Advisor says:

      Hi Eric,

      If you decide to move to NH, you will need to check the residency guidelines for MA. States differ with their rules, however, it is typically based on your intentions to live in a state permanently or temporarily. You can take a look at the guidelines for MA HERE. If you are a resident (for tax purposes), then you will need to file a state return and you will be liable for taxes there.

  57. Don says:

    Hello,

    my wife is a resident in North Carolina and I am a resident in TX. We both work full time in the states we are resident in. With TX being a community property state and NC not, do we split our total income 50/50 in between both states ? If not how do we correctly allocate income in between both states? Federal MFJ.

    • Tax Advisor says:

      Hi Don,

      Married taxpayers in your situation will typically choose to file a joint federal tax return and separate state tax returns. Tax law requires you to be taxed based on a combined adjusted gross income if you choose to file a joint tax return with your spouse. If you file separately for states, then you are not required to report a combined AGI. You will each be responsible, state-wise, for your individual income/tax liability.

  58. Mark says:

    I work in two different states MD and DE two different jobs. I live in MD, but have a permanent residence in DE. My full time job in De has a De address on my w-2. My job in MD wants me to put an MD address on my w-2 to avoid having to perform DE steps in the hiring process. What should I do because im not trying to commit fraud or break any laws and also my MD residence is temporary.

    • Tax Advisor says:

      Hi Mark,

      You’ll want to complete your W-4 form and other paperwork with your permanent address. The reason being is that you want to be sure that you receive your W-2 form come tax season. If you provide your temporary address, your W-2 will be sent there. Also, typically, you are to provide your resident address so that you are taxed correctly.

  59. Angela says:

    I need to be a resident of New York., but I have a home in GA. I will be having a home in New York as well but I need to be a resident in NY. I will work in both states. But I need to be a resident in NY. How do I do this? I am in both states. Is there a certain amount of days I need to stay in NY to be a resident.?? I need help.

  60. Nicolle B says:

    Hi. I’ve lived in FL (no state taxes) since 2004. I’m looking at a move to DC. I have a town home as my primary residence, but considering renting it out. I really want to keep my FL residency, is it possible to keep my residency and work out of DC renting a place?

    • Tax Advisor says:

      Hi Nicolle,

      Residency rules differ a bit from state to state. Most residency guidelines are based on your intent to stay put there and the amount of time you are there with that intent. I recommend taking a look at both the Florida and DC department of revenue websites. Most likely, if you are planning to permanently reside in DC and have a Florida residence in addition to that, you would be considered a DC resident.

  61. Susan says:

    I recently got pulled over for the first time and was given a ticket for non residency liscence. Basically I have my liscence in NY and my car is register in Nj insurance in Nj and plates in Nj I do have a home both in NY and Nj and work in Ny I was told from officer that I have two weeks to change my liscence from NY to Nj. If I have proof of both residency can to ticket get dropped and not have to change my liscence.

    • Tax Advisor says:

      Hi Susan,

      I am sorry to hear that. Unfortunately, state tax rules tend to differ from certain state laws. In most states, your registration and driver’s license address must match. I highly suggest giving your local DMV a call for a more in-depth explanation about how to proceed with your ticket.

  62. Jeff Smith says:

    Hey, I just graduated college from SC and have been a resident there my whole life. I just moved to Georgia and signed a 11 month lease. I don’t plan to live in Georgia after that and hope to be in Florida. Should I change residency?

    • Tax Advisor says:

      Hi Jeff,

      Congratulations on graduating! State residency depends on several factors; one being the time frame that you reside in the state. This varies for each state. I strongly suggest taking a look at the Department of Revenue website for both Georgia and South Carolina. If you are planning to work in Georgia and live there for a length of time, then you may be considered a resident.

  63. Sam says:

    Does the double taxation danger exist if one of the states has no personal income tax?

    • Tax Advisor says:

      Hi Sam,

      You cannot be taxed by an income tax-free state. In this case, you could be taxed by the other state in question if you resided and/or physically worked in the state.

  64. Sean says:

    If I am a resident of North Carolina but also own land in Texas can I also be a resident of Texas?

    • Tax Advisor says:

      Hi Sean,

      The sole ownership of property in two different states does not necessarily mean that you are a resident of both. Residency rules differ slightly for each state. However, generally speaking, it is based on your intent to live in that state permanently and the amount of time you spend in that state within one year. Unfortunately, I am unable to provide you with a straight answer based on your comment. However, your best bet would be to look into each state’s residency eligibility requirements. You’ll be able to find these rules on the State Department of Revenue websites for each state.

  65. James says:

    Hello, i was originally living in AZ. Moved to TX for work in sept 2015. When I filed my taxes for 2015, I just ended up paying state tax to az as I had not yet become a TX resident. I made the mistake of not changing my address from AZ to TX with my employer until a few months into 2016. Anyway, that address has been changed. Tx does not have income tax but this year I have paid approx $75 to AZ. I have been procrastinating on getting a TX license. I will soon. What should I do? Can I get that money back from AZ? Will AZ come after me for taxes for this year as I have not yet gained TX license/residency? Kind of a screwed up system for being a resident.

    • Tax Advisor says:

      Hi James,

      Based on what you have stated above, you will most likely be able to claim that tax back from AZ. You’ll need to file a non-resident tax return for AZ to do so. This will be filed along with your federal tax return.

  66. Terry howard says:

    We have sold our Oregon home and are moving into our motorhome and will be living in nevada for approximately 6 months then back to an rev park in oregon. What must we do to retain our oregon drivers license and car licenses? How do we change our address on our old? We plan to get a po box. Can we use that for a legal address? Thanks

    • Tax Advisor says:

      Hi Terry,

      When it comes to your legal address, it must be a street address. PO boxes are not considered residential/legal addresses, but there are mail forwarding services in many states which will give you the required street address so you can check with Oregon for this. In order to obtain your drivers license for Oregon, you should contact the DMV in that state. They will most likely need you to visit the DMV in person to make these final changes but I’m sure there is initial paperwork that can be mailed in.

  67. Joseph Bailey says:

    If I buy property in VA and I currently live in WV, could I transfer my car over along with my drivers license while I work in WV as a state employee?

    • Tax Advisor says:

      Hi Joseph,

      The rules are slightly different for each state when it comes to your license. For Virginia, you must have it transferred within 60 days of becoming a state resident. HERE is the website page listing the other guidelines you must consider.

  68. Richard Garretson says:

    My wife and I live in Laramie, Wy. She just started a new job there. We came from Ohio where we lived the last 8 years.
    We rent an apt in Laramie and consider it our full time residency. We also are renting an apt in Denver Colorado that we go to on one weekend a month for pleasure. I am retired. Will we have to pay income tax in Colorado? I know we will have to deal with Ohio and Wyoming, but what about Colorado?

    • Hi Richard,

      Although states tend to differentiate with their rules for tax, the general rule is this. You are responsible for income tax in your state of residence and your state of employment (unless the state is income-tax-free). Based on what you have stated above, OH was your past state of residence and WY is your current state of residence. Your wife’s state of employment is WY. Colorado falls under neither employment or residence. This is not to say that other taxes may apply. However, you should not be help liable for Colorado income tax.

  69. raylynn says:

    i was born and raised in Texas, i moved to California for 5 years and became a resident, now I’m back in Texas, do i have to apply again to become a resident, since i was one before i moved to California.

    • Hi Raylynn,

      There is a slight difference between being a state resident and being a resident for tax purposes. Being a resident for tax purposes has little to nothing to do with things pertaining to your driver’s license, where your car is registered, etc. It has more to do with how long you have been permanently living in the state and how if your plan to move or not. For tax residency, you do not need to necessarily apply but if you are not committed to living in the state for a consistent and substantial period of time, then chances are you are not a resident. Each state varies with residency requirements so I do suggest checking out Texas’ Department of Taxation/Revenue website.

  70. Michelle says:

    Hello,

    My daughter was born and raised in California and graduated there. She also did her first year of college. We recently moved to Arizona and she moved with us and she obtained an Arizona Drivers license. She is currently back in California going to school and living with her boyfriend. She has nothing in her name there and did not reapply for Drivers license in California. She is our dependent and will be moving back to Arizona after school. She is considered a non resident at school in California. She recently started working in California part-time and temporary. So…would she file her own taxes? or would she still be our dependent as she has been and is considered of her Financial aid? But her income was from California?

    • Hi Michelle,

      According to the IRS, a dependent is defined as either a qualifying child or a qualifying relative. To be a qualifying child, a student must meet four tests:

      1. Relationship. The child must be the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of any of them.

      2. Age. The child must be under age 19 or a full-time student under age 24 at the end of the year. To be considered a full-time student, the child must be enrolled for the number of hours or courses the school considers to be full time and must be a student for at least five months during the year.

      3. Residency. The child must live with the taxpayer for more than one-half of the year. The child is considered to live with the taxpayer while he or she is temporarily away from home due to education, illness, business, vacation or military service.

      4. Support. The student cannot have provided more than one half of his or her own support.

      If your daughter meets these requirements as well as the other general dependency tests that she always has prior to college, then claiming her as a dependent should not be a problem.

  71. Will says:

    I work for a company that is based in Houston. I work for them overseas a month on a month off. I rent a house in California and own a house in WA. Can I claim WA as my home of resident seeing how they have no state tax an I own a home there?

  72. RocksNoSalt says:

    Hi,
    My husband and I are buying a house in Florida. (where we plan to retire) We currently live in Maryland. I am retired and collect SS and a pension. I want to move to Florida, but my husband plans to stay in Maryland and work for 2 more years. I want to become a Florida resident so that I can get the tax break in addition to a break on our property taxes in Florida…is that possible? Both of our houses will be in both names.

    • Hi RocksNoSalt,

      If you move to Florida and plan to permanently remain there to live, then you may be considered a resident of the state for tax purposes. For the year, you may consider filing a joint federal return with your husband and separate state returns. This will eliminate the confusion when it comes to the year’s living arrangements. Give your tax preparer a call for further guidance. If you don’t currently have one, feel free to reach out to our tax support team.

  73. Nina says:

    I am confused to which state to file taxes under. So I have been living in MO and my employer has an MO address. But I still have a KS license. I just haven’t gotten around to switching license to MO but I will soon. Do I have to file both states in taxes?

    • Hi Nina,

      When it comes to taxes, your license has little to do with your residency (this is for tax-purposes only). In fact, MO has a fairly simple way of determining if you are a resident or not. Take a look at the diagram on their website HERE. Now, you will also want to take a look at your pay statements or speak with your pay roll department. If they are withholding KS state taxes from your paychecks, then you’ll want to file a non-resident state tax return to claim that income back. It will be issued as a refund from your resident state.

      I would suggest speaking with your local DMV about updating your drivers license as you are typically allotted a certain amount of time to change that. Otherwise you will be in the database as a KS resident (for issues that are not tax-related).

  74. Marie says:

    I have a relative that has set up a drivers license, car registration, and mail forwarding service in SD but he doesn’t actually reside there. He has been living in the state of MA pretty much all of 2016. He is retired and receives SS. Is there anything that can happen to him if he doesn’t declare residency with the state of MA?

  75. Lynn says:

    I own a home in GA and a home in FL. I am self employed and will work in both states, traveling between the 2 homes every few weeks. I will live in FL for at least 184 days of the year and have claimed FL as my state of residency, changing my drivers license and car registration. Will I now file federal taxes from the FL address and GA taxes for days worked from GA from my GA address?

  76. C in ny says:

    I live and work in NYC all of 2016. I have been renting in NYC for many years now, never lived in NJ but found a house I liked and closed on it on Dec 24th. I am not moving into house until March of 2017 b/c of some needed renovation and will be living in my NYC rental until then. Do I need to file any taxes (resident or nonresident) for NJ?

    • Hi C in ny,

      For 2016, you would most likely not need to file for NJ as you would not meet the filing requirements for filing a state return for NJ. Your closing was at the very end of the year, only days before the end of the tax year.

      • E says:

        Michelle, I have the same question as C, but our closing was at the end of October, then we changed our driver license and car registration, but were living in NYC renting the same apartment until Dec before we completely moved to NJ.
        I was wondering how we supposed to file- as full year resident of NY and part time of NJ? or part time for both states ?( were working in NYS). thanks

  77. Philip W Morris says:

    I need to know if it is legal for my company to take taxes out my check from two different states at the same time I live in Michigan and work in multiple states but the company is from North Carolina and I’m the only one in the company they are doing it to but I never work in N.C they took 1300 from Michigan and 1400 from N.C

    • Hi Phillip,

      It is legal for a company to do this and, unfortunately, it occurs frequently when two states are involved between employee and employer. If you have already spoken to your employer or payroll department about changing this and they won’t, you have another option. When it comes time to file your taxes for the year, you will file two state returns instead of your typical one. You’ll file a resident return for Michigan and a non-resident state return for North Carolina. If you have no income earned physically IN North Carolina, then you should be issued a credit from your resident state for the tax you payed to the non-resident state throughout the year.

  78. Barrett says:

    Hello,

    I grew up in Texas and all of my family is still there, however, I have been living in Washington DC as a resident for the past 4 years. I am soon moving overseas on diplomatic orders for 3-4 years, and would like to change my permanent domicile back to Texas. I still consider it home, and if for some reason this job did not work out, that is where I would relocate. When I move overseas, I will not have been in DC for more than 183 days of the tax year, and since I only rent will not have a permanent residence here. Do I just need to get my drivers license changed before I move overseas, or are there a series of other steps that need to be taken?

    • Hi Barrett,

      It is important to realize that residency rules differ for income tax purposes as opposed to state residency in general. For income tax purposes, residency is based on how long you are in the state throughout the tax year, if you intend to permanently remain domiciled there, and if you intend to return there after temporary trips out of the state (ie: vacation, school, etc.)

  79. dan says:

    On 2015 tax return we filed MA state tax return because we both lived in MA. Now in 2016 we purchased a house in
    Texas, my wife moved to Texas and working there but I am travelling back and forth between TX and MA because I am still working in MA and paying state income tax. The home loan (in Texas) is under me and I pay property tax there.
    There is no state income tax in Texas (but property tax very high to cover state expenses). I think my situation making me to pay more on state income tax because my Texas property tax is high and paying state income tax in MA.
    How can I save some money on MA state income tax in my situation?

    • Hi Dan,

      As long as you are physically working in MA, you are responsible for income taxes there. You will need to file a non-resident state tax return as opposed to the resident state tax return that you and your wife filed last year. You may consider filing your state return as Married Filing Separately and your federal as Married Filing Jointly to help out your tax burden.

    • Hi Dan,

      As long as you are physically working in MA, you are responsible for income taxes there. You will need to file a non-resident state tax return as opposed to the resident state tax return that you and your wife filed last year. You may consider filing your state return as Married Filing Separately and your federal as Married Filing Jointly to help out your tax burden.

  80. Amy says:

    Hi. I am considering a temporary job (16 months) as a salaried employee in California. I currently live and own a home in Maryland. I’m a salaried employee in MD now but that will end if I take the CA job. The job would be May 2017 – Aug 2018. California I believe classifies resident as living for 9 months or more in a year. Technically in calendar year terms I will be there less than 9 months of each year. I plan to keep my MD home and return there when I”m finished. Not planning on renting it. Any thoughts on how to handle this situation? I’m not trying to avoid being taxed in the proper states, just not double taxed. Any other considerations?
    Additional questions in terms of if i need to change my drivers license, etc but I imagine that isn’t in your realm of expertise.
    Thanks!

    • Hi Amy,

      State residency for tax purposes depends primarily on your intention to stay in the state permanently and how long you’ve been present in the state. If you continue to have a permanent place to live in Maryland, then you would most likely be considered a Maryland resident. If you end up taking the position and have California taxes withheld, you’ll file a resident return as well as a nonresident return for the tax year.

      HERE are the rules for California residency for income tax purposes.
      HERE are the rules for Maryland residency for income tax purposes.

      In regards to your drivers license, each state also requires that you update your license within a certain time frame if you plan on making that state your permanent home. You can check with each state’s DMV office for more of this information. Your license does not necessarily determine your state residency (for tax purposes).

  81. Evan says:

    My wife is a travel therapist and works in NH where there is no income tax and lives there 5 days a week and I live in ME. How would we file taxes? Does she have to pay Maine state income tax due to not living in state majority of the time.

    • Hi Evan,

      It is common for married couples in your tax situation to file a joint federal tax return but separate state tax returns. This still allows you to receive the tax benefits of filing a joint return but doesn’t hold you each responsible for taxes in a state where you neither live nor work. You will each be individually responsible for your state tax liability.

  82. Annette says:

    Hello, I need help! I’ve been a NYC resident all my life but moved to Oregon in late August for school. I am a full time student. I have an address here (Oregon) and state ID. Do I file as a partial resident or as a resident of NY? If in NY, should I use my NY address to file both returns? I still have a home there and a bank account that uses that address. Please help, I’m very confused and there seem to be extra NYC taxes that I must pay if I file as a partial resident. Thank you!

    • Hi Annette,

      Based on what you have stated above, you are a part-year resident of NY and OR. If this is the case, you would file a part-year resident return for NY and also one for OR. With each, you will report the dates you resided in each out of the year. You will then be taxed according to that. According the the Oregon Government website,

      You are considered an Oregon full-year resident for tax purposes if all of the following is true:
      – You think of Oregon as your permanent home.
      – Oregon is the center of your financial, social, and family life.
      – Oregon is the place you plan on coming back to when you’re away.

      You’re still considered to be an Oregon resident if you temporarily move out of the state and then move back again.

  83. Gary says:

    Hi,

    My wife and I are NYS residents and thinking about retiring to Florida after our children graduate from college in the next few years. We would sell our home in NY and purchase a “downsized” home in Florida. Additionally, as new Florida residents we would of course register our cars, get insurance coverage, obtain new drivers licences and have all banking/financial stuff done in Florida. If our children decided to stay in NY we would want to visit so we could either stay with them or take a short term rental (no ownership in NYS). It is my understanding that if we stayed in NYS for less than183 days and owned no property we would be considered non-residents and not taxed on our income, pensions or retirement distributions by NYS (none of which would be earned in NYS). I did hear however about some type of 30 day rule that might toss this all out. Obviously we would not want a visit to our children in our former home state to trigger a tax liability. Could you clarify how this works?

    Thank you

    • Hello Gary,

      You do not have to worry about being considered a New York Resident as long as you are not maintaining living quarters (domicile or permanent place of abode) in New York for more 183 days. The 30 day rule is part of a residency exception which applies to you if your domicile (permanent home) is in New York but spent less than 30 days in New York. Since your domicile will be in FL, the 30 day rule does not apply to you. New York State. Thank you.

  84. Mat says:

    I am a full time student that goes to school in WI and has residency in WI, but I took an internship in KY that lasted over 200 days. Do I file part time residency in both WI and KY or full time residency in WI? Thanks!

  85. Dillon says:

    Hey, some confusion here. i lived in NY until June of last year, and have lived in PA until now, but have not been able to change my mailing address or other information over to PA yet. I received a w-2 for my old NY job, and for my PA job. The NY w-2 has my NY address on it, and my PA w-2 has my PA address on it. So do i bite the bullet and pay full residency taxes for both states?

    • You would be filing 2 part year resident return tax forms, one to NY and one to PA. Because you did not reside in either state for the full year and you left your initial residency state to live in another, your states can only tax the income that was earned in those states. The information that is most important when filing your part-year resident returns is what resides in boxes 15-20. Please ensure that you label the income earned and taxes withheld with the correct State that it was allocated to.

  86. Johnny says:

    Hello, not sure how to put this all, hoping you can understand it.
    My family and I moved from Washington State to California 10 months ago. So now living in CA and still owning a house in WA, but renting it out privately and I also still commute to WA for work. I work on the water in WA, so I live on a boat and work more then half the year in WA. My employer won’t take CA state taxes out, so I have to pay them on my own, right? Also the house we are staying in is a family owned house in California. Nothing is in our name. My wife is a stay at home mom but the only thing is our kids go to school here in CA. We still hold a WA license our vehicle still have WA plates on them. So my question is, do I still have to pay CA state taxes even though I’m gone more then half the year? Also can I keep my WA license and still live in CA? If I do have to pay state taxes in CA can my wife and I file separate? I file in WA and she can files in CA? What’s the best way for me/us. The big thing is WA doesn’t pull out State taxes and CA does. I don’t like losing 4K a year now haha. Please help, any info will be helpful! Thank you so much!

    • A local accountant might be the best option for you to ensure that you are filing your taxes correctly. As a Part Year (PY) resident you are only required to report the income earned in California (CA) to CA. You will have to contact the department of transportation to determine the requirements for residency status.

  87. Lars says:

    I am a teacher in Virginia and I own a home here. I also own property out of state where I live on weekends and during the summer. My school contract is a total of 180 days.

    From the Virginia tax/treasury website:
    “Resident — A person who lives in Virginia, or maintains a place of abode here, 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.”

    I would like to put my Virginia home into an LLC and rent it back to myself from the LLC during the school year. I know that I would owe real estate taxes through the LLC, but that way I would own no property personally in VA.

    If I did that and then registered to vote, got my driver’s license, and registered my vehicles in the second state, would that be enough for me to be considered a non-resident for tax purposes?

    Thanks in advance for your help with this.

    • AL says:

      I believe there may be issues with the teaching credential in the state you teach if you do not have a drivers license in that state. I would check into that before changing.

  88. Theresa Allen says:

    My husband lives and works in CT and rent an apartment their too So can we take off our rent of apartment their. He would have drive back up to northern nh which is 5 hour drive each way to get back to work. There no jobs in northern nh for a job and have to move to their and we are unable to sell our home…

  89. Scott says:

    I am in the military with an established domicile in South Carolina. I also own rental property there. My new job assignment is in New Jersey but I have purchased a home close by in Pennsylvania to live in. I spent just over 184 days in PA after relocating, which appears to make me a “statutory” resident per the PA website. Does this mean I must file resident returns for both SC and PA? I can’t determine if the military exception applies, especially since I am stationed in NJ, not PA.
    Thanks –

  90. Shawn says:

    In mid Jan 2016 I I moved from VA to NC while working in Va. How do I file state taxes?

  91. Ed says:

    I am currently attending college as an “adult continuing education” student in NYC. My primary and established domicile is in Virginia. I temporarily moved to NYC to attend college beginning of 2016 and I also work in PA. I go back to VA pretty much most weekends and only in NYC for school during regular/summer semesters on weekdays. I know I would have to file non-resident for PA. What would/should I do for VA and NY? Do I still claim VA as resident and NY as non-resident/part-time resident?

    • From the situation that you outlined through your comment, it seems that you may have to file 2 full year resident forms with both VA and NY, with a non-resident with PA for a non-refundable credit to be allocated to your full year resident forms for income earned in PA. Since you stated that you were a domiciliary resident of Virginia, if you resided in New York for more than 183 days and maintained a permanent place of abode, you will have to file in this manner.

  92. Jim says:

    My wife and are both retired. We have houses in both Florida and Vermont. She spends 10 months in FL and two months in VT. I spend 7-8 months in VT and the rest in FL. We have no earned income. All income is pension, interest and dividends. We each have pensions. Interest and dividends are ifrom joint accounts. Can we both be considered Florida residents? If not, how do we determine which portion of our income belongs to Vermont?

    • Typically, pension, interest and dividend income are reported in the state you lived in on the last day of the year. Technically you would want to report the income to the state where it was actually earned.

  93. Helen says:

    I am working in Virginia and have an apartment in Virginia where I will be living for more than 180 days in 2017. However, I am a domiciliary of New York because that is where I intend to return once my work is completed in Virginia. Therefore, in 2017 I will be a resident of 2 states. What can I do?

    • From the situation that you have outlined in our comment, it seems that you may have to file 2 full year resident tax forms, one with VA and one with New York (considering you are still a domiciliary of New York). This may mean that you will have to pay taxes to both VA and NY for income earned in VA.

  94. zaima says:

    Are you automatically considered a resident of California if you buy a real estate property as the main and first home property even though you occupy it just a few days a month while earning income in a different state?

    Which state do you pay taxes to?

    • Residency rules vary from state to state. For example, if you spend more than a certain number of days in some states, you’re considered a resident. It’s best to check with your State Department of Revenue for specific residency rules as they apply to your situation.

  95. brent says:

    I am working and living in California. When I retire in a few years, I will move to New Mexico. I will be receiving income from a California State employees pension, a 457b, and an IRA. Since Nevada does not have a state income tax and New Mexico does, could I maintain a separate residence in Nevada and receive any/all my income at that address to avoid paying state income tax on it in New Mexico?

  96. Stephanie says:

    Hi,

    I live in CA. My Dad is sick so I’m putting my stuff in storage here and moving back to live in his house for at least the summer. My lease is up here so it doesn’t make sense to keep a physical residence. Will I know be considered a NH resident? I don’t know where I’ll end up after the summer. I may come back or I may stay there longer.

    • Residency rules vary from state to state. Some states consider you a resident if you spend more than a certain number of days in that state. My advice to you is to check with your State Department of Revenue for specific residency rules as they apply to your situation. In your case if you visit your dad in NH during the summer, then go back to CA, you are a CA resident. If you decide to stay in NH and live there for the rest of the year, then you will be a NH resident.

  97. Ray says:

    My wife and I currently reside in NJ. I have taken a new position in MD in early 2017. My new employer currently utilizes a Relocation firm for people relocating. I have a daughter in a NJ high school and don’t expect to relocate fully into MD until 2018 so my daughter can graduate in NJ. For MD domicile purposes I consider my domicile to be in NJ as I vote there, have my driver’s license still there, family there and go home on the weekends to NJ.

    Here’s the catch, MD requires you to file as a permanent MD resident if you are domiciled in MD OR maintain a place of abode in MD for more than 183 days. My question is if I use temporary living accommodations through a relocation company and stay in a single MD address for more than 183 days in 2017, but I do not lease directly with the MD landlord (so I don’t technically have the place of abode in MD rather the relo firm does and then allows me to be an occupant of it) as the relo firm leases directly and the company that hired me pays for the lease (of course my employer will add such income to my W2 wages at year end). Does that mean I have tripped the 183 day resident rule and therefore am required to file as a permanent resident for MD state income tax purposes?

    • If you were physically present in MD for 183 days or more, MD considers you a resident. I advise you contact the MD State department of revenue for more information regarding your filing requirements.

  98. Larry says:

    I am a long time resident of Colorado. I have been offered a job in South Carolina. I want to maintain my Colorado residency by maintaining an apartment that I have a lease for one year. I am willing to pay taxes in both states. How long can I live and work in South Carolina as a non resident?

  99. Ricky says:

    My wife and I have both retired. We have enough money that we no longer need to work. I live in NC now but just bought a house in GA. We will be staying at both places about 2 weeks each a month since they are only a 4 hour drive away. Will I need to file residency in both states since I will be paying property taxes in both. Will this also require us to get drivers license in both too.

    • You are advised to check with GA tax authority to determine what constitutes a resident of that state. You will be required to pay property taxes in the States where your residence are located.

  100. Dave says:

    I work for a company that is based in GA, and my primary residence has been in GA. However, we own an house in Fl, which we use on weekends. Since March 15th, I have been able to work remotely in my home in Florida. Up until now I have been having GA income taxes deducted. From June 1st I will be working full time remotely from my Florida home. (I have already set up Florida as my primary residence, Drivers license, mail changes etc) I assume that from this point I am no longer required to pay GA taxes? What exactly is the process required to request my employer to stop deducting GA taxes?

  101. Danielle says:

    I recently moved from St. Louis, Missouri to Ohio and got married. I still maintain a mailing address in Missouri, but not St. Louis, and go back there frequently, and rent a house there. My work address is Cincinnati. The city where my husband and I have a house has a local tax. Since my income is all based out of Cincinnati, will I only owe taxes to Ohio, or will I owe anything to Missouri? And since my withholding taxes are based on employment in Cincinnati, and does not withhold the local tax, do I have to pay that when I file, or are Ohio local taxes based on income generated from the locality (ie: are local taxes based on work location or residence)? thanks-

    • You will need to prepare part-year MO and OH returns as well as an OH school district tax return for the local taxes withheld by Cincinnati.
      Rapidtax expertly handles such returns. Click here to get started today.

  102. Rosemary says:

    I have a Florida drivers license (I use my mom’s address for schooling purposes.) We spend winters down in Florida (January 1 to April 31). However, we reside in Minnesota. I do not work, but, my husband does. (We also receive medical assistance from Minnesota for the whole family.)

    Considering all of that, what state am I a resident of? Florida, yes?

    • Residency rules vary from state to state. Some states consider you a resident If you spend more than a certain number of days in that state. My advice to you is to check with your State Department of Revenue for specific residency rules, especially as they apply to your situation. You are pretty much a resident of a state if you don’t intend to be there temporarily. It’s where your home is or where you come back to after being away on vacation. In your case, if you visit Florida in the winter and go back to Minnesota, you are a Minnesota resident.

  103. Mark says:

    Hello! I own a business in Texas that is web based and all of the clients are located in Texas. I also own a house in Texas (may be sold in next 6 months). I have been renting a house in Washington State for a few months and have decided to stay in WA full time and am going to look at buying another home here. Part of the reason I chose Washington is that there is no state personal or corporate income tax. I have an accountant in Texas and have been paying all appropriate state and federal income and corporate taxes. My accountant is looking into the issue of living in WA but I would like to draw in multiple opinions. Do you have any advice on how I would file in the future? Thanks!

    • If you are looking to become a resident of WA and will no longer keep your resident status for TX, then you will just have to file with Washington. However, with WA you will only need to file with them if you are subjected to their business and occupation and/or public utility tax. You will need to determine if you are subjected to these so that you can file accordingly. Here are various links to the Department of Revenue Washington State on these matters.
      Washington taxes, Business and occupation tax, Business and occupation tax classification definitions

      • Mark says:

        Robert,

        Thanks for the reply! When you say “..you will only need to file with them(WA) if you are subjected to their business and occupation and/or public utility tax”. Is this if I begin doing business in WA and collecting revenue from within WA? If all of my business remains in Texas and can continue to receive mail at a Texas address, do I need to do anything for corporate filing in WA? My business will have nothing to do with Washington and is not registered in WA (no clients in WA, no materials in WA) and has been operating in Texas for 5 years. I was told that I would not need to take on any business or public utility tax in WA until I start conducting business in WA. I know these answers are just guidance and will continue to seek local, qualified advice.

        Thanks!

  104. concealed carry class says:

    Great blog post.

  105. Jaarome williams says:

    I live in Ohio and work from November to August and when I get laid off I stay in Michigan but I don’t work there how’s dose that work

  106. Michael says:

    I was living and working in California but have accepted a full-time permanent job in Arizona were I will be living and working. My family will remain in our home in California.
    Do I pay Ca taxes, AZ taxes or some combination there of?
    This year?
    Next year?
    I will be changing my DL and Voter reg to AZ.

    • It may be best to file married filing separately this year and the coming years that you are living away from California. If you choose to keep your CA state residency, you will be subjected to taxes on all income earned throughout the year. This becomes more complex because you have chosen to live in AZ, and if the state considers you as a resident you will subject to taxes on your income earned throughout the year over there as well. For the remainder of this year, it seems that you can file 2 part-year resident return forms. However, if you remain in AZ for the full year in 2018, you will likely have to file 2 full year resident returns in both CA and AZ if you choose to file jointly with your spouse.

  107. Mike says:

    This question is a little off subject but does relate concerning residency in 2 states. I own a home in both VA and WVA. The WVA home is a vacation home and was paid in cash approx. 2 years ago, 2015. Having now paid WVA real estate taxes for 2 years, I would like to change my residency to WVA for college tuition purposes. My son currently a Junior in HS would like to attend the University of WV. I would like to pay in state tuition if possible… I work from home and can change my driver’s license and voter’s reg. to WVA using my vacation home address… Also, I can begin paying WVA state taxes on my income for a 2 year period leading up to his HS graduation, along with registering a vehicle in WVA to help aid my case. However, I do not plan to change my wife’s driver’s license and do not plan to live in WVA, my son will finish HS in VA. I have two questions…

    1) will the actions above allow classification for in state tuition – not sure where to turn to find this answer?
    2) will I have any issues with VA over state taxes?
    thx for website and information…

    • 1) The actions above may qualify you for in-state tuition. Be advised however, In-State Tuition Qualifications are determined by each individual institution. The criteria differ from school to school and you would need to research WVU tuition policies to determine if you qualify. Your spouse’s residency to VA could complicate the matter, but you would have to consult with WVU for definite answers.

      2) I cannot guarantee you would not have issues with VA, however as long as you are reporting income to VA and paying VA state taxes you should be fine. I would recommend contacting VA for more information.

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