This article is for information only and is not tax advice.
Your residency for tax purposes can be different at the federal level and the state level. You can be a nonresident for federal tax purposes and be one of the following for a state.
A full-year resident of the state.
A part-year resident of the state.
A nonresident of the state.
The federal rules and the state rules are separate. The state result does not depend on your federal result.
Who decides my state residency?
Each state sets its own residency rules. The rules vary from state to state. Sprintax Returns checks the information that you enter in Step 6, State taxes. It then determines your state residency status from those details.
Which factors can make me a resident of a state?
States typically look at your whole situation. The factors usually include the following.
Your income and taxes in the state. States consider the income that you earned and the taxes that you reported there.
How long you stayed in the state. Many states count the days that you spent in the state during the tax year. A common threshold is more than 183 days, but the rule varies by state.
Whether you intend to make the state your permanent home. This is your domicile. It is the place that you intend to return to whenever you are away.
Whether you keep a home in the state. Some states treat you as a resident if you keep a permanent place of abode there and spend enough days in the state.
For example, New York can treat a person who is not domiciled in New York as a resident. This applies when the person maintains a permanent place of abode in New York for more than 11 months. The person must also spend more than 183 days in New York.
What should I do if my state residency looks wrong?
Review your answers in Step 6, State taxes. Check the dates that you lived in each state, your domicile, and whether your visits to the state were temporary. Correct any answer that is wrong. Sprintax Returns uses your corrected answers.
If your answers are correct, your state residency follows the rules of that state. A resident return may then include your total US income, depending on the state.
What are the key facts about nonresidents who are state residents?
| Question | Answer |
|---|---|
| Can I be a federal nonresident and a state resident? | Yes. Federal and state residency are separate. |
| Who sets the state residency rules? | Each state sets its own rules. |
| What do states typically consider? | Your income and taxes in the state, how long you stayed, and whether you intend to make the state your permanent home. |
| How does Sprintax Returns decide my state residency? | It checks the information that you enter in Step 6, State taxes. |
| What if my state residency looks wrong? | Review and correct your answers in Step 6, State taxes. |