Continue reading to determine your filing status and what to file. Second, if your situation is not as clear cut as the Resident and Nonresident information above, you may be a Part-year Resident. You file the resident form in Colorado, but you are not required to file a New York tax return since the source of the income is money made from money (not money made from sales, workers or property from within a state). You file the resident form for New York and a nonresident form for Connecticut.Įxample 6: You live in Colorado and receive bank interest income from a bank in New York. You file the resident form for California and file the nonresident form for Oregon.Įxample 5: You live in New York and your great aunt died and left her Connecticut farm-which continues to operate until it can be sold-to you. You file the resident form for South Carolina and file the nonresident form for North Carolina.Įxample 4: You live in California and you have a rental property in Oregon.
Received income as a beneficiary of an estate or trust that is sourced from the stateĮxample 3: You live in South Carolina but you work in North Carolina for one week. Received income from your ownership in a rental property, S-corp, partnership, etc. Worked in the state (but did not live there). You are typically a Nonresident of a state for tax purposes if you did not live in that state at any time during the tax year, but you did receive income that is sourced from that state because you: If you also had income from another state that required the filing of a tax return, you would also need to file a part-year resident tax return for that state. You file the resident form for North Carolina.Įxample 2: You moved to North Carolina sometime sometime during the year and have North Carolina income that requires you to file a North Carolina tax return, you would file as a part-year resident in North Carolina. You are a Resident of a state if you intend your main home to be in that state.Įxample 1: You have a home in North Carolina and live in North Carolina during the year, except when you take a four month vacation in Florida. Residency is the location of your home where you intend to live when you return from a vacation or temporary business trip. A nonresident California tax return may be required (depending on the income amount).Īm I a resident, part-year resident or a nonresident?įirst, let's do the easy ones: Resident and Nonresident: The wages from working at the store are taxable by California. Follow the civilian rules for filing requirements for those "in town" wages.įor example: Continuing the example from above, while at Miramar, the New York military member works at a retail store in San Diego. Note: If the military person takes on a second nonmilitary job "in town," those wages are not covered by the Federal law. Military wages may be taxed by New York, but not by California. The Home of Record would be New York the Duty Station State would be California. Federal law prohibits other states from taxing the wages of nonresident military members stationed in their state.įor example: A member of the New York military is transferred to MCAS Miramar, San Diego. This is where they are generally considered residents. 
Military personnel generally designate their Home of Record as the state where they enlisted.
What if I am in the military and stationed outside my home state?
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