Your state residency status determines how a state taxes your income. Each state sets its own rules, but most classify taxpayers as residents, part-year residents, or nonresidents.
Knowing your residency status matters because it affects:
Which state returns you need to file
What income a state can tax
Whether you may owe taxes in more than one state
What does state residency mean?
In general, a state resident is someone who lives in a state with the intent to make it their home. States often look at where you live, work, and maintain your primary ties.
Examples of factors states commonly consider include:
Where your primary home is located
How much time you spent in the state during the year
Where you work or run a business
Where your driver’s license and voter registration are
Where your immediate family lives
No single factor decides residency on its own. States look at the full picture.
When might I not be considered a state resident?
You may not be considered a full-year resident if:
You moved into or out of a state during the year (part-year resident)
You lived in one state but worked in another
You temporarily lived in a state for school, travel, or a short-term job
You maintained a permanent home in one state while spending time elsewhere
In these cases, you may need to file a part-year resident or nonresident state return.
What if I lived or worked in more than one state?
If you earned income in multiple states, you may need to:
File more than one state return
Allocate income between states
Claim a credit for taxes paid to another state
This is common for people who move mid-year or commute across state lines.
How do I confirm my residency status?
Because residency rules vary by state, the best way to confirm your status is to:
Review guidance from your state’s Department of Revenue or tax agency
Check whether the state provides a residency questionnaire or checklist
Key takeaway
Your state residency status depends on where you lived, worked, and maintained ties during the year. Since rules vary by state, always confirm your status with your state tax agency before filing.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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