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Residency & State Returns

To file a state income tax return, it is necessary to determine the following:

1) Your residency status in each state.

You may be a:

  • full year resident
  • part year resident
  • nonresident

You may in certain cases be both a part year resident and a nonresident in the same year. Your residency status is important in deciding which state form to use.

Some states have separate forms for residents, part year residents and nonresidents.


2) The income you have for each state that is taxable and the state that it is taxable to.

Generally, if you receive income from a state in which you live, you are taxed by that state.

I live in one state and work in another, which state income tax return do I file?

If you live in one state but have wages in another state, you probably are subject to income tax in both states.

When a taxpayer is taxes on the same income in two states, they may qualify to take an out of state tax credit on one state's tax return, usually the resident state tax return.

Usually if you earn income in a state, you are subject to tax by that state.


You should check to see if you meet the minimum filing requirements of the state(s).



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