Part-year and Non-resident Filing Guidelines
Non-Residents:
A non-resident is an individual who temporarily resided and/or worked in a state at any time during the tax year, although that state was NOT their state of residence*.
| If you are a resident of: | But work in: | You need to file: | ||
|---|---|---|---|---|
| AK, FL, NV, SD, TN, TX, WY or WA | a state(s) that assesses state income tax | as a non-resident in the state(s) you work in | ||
| a state that assesses state income tax (see list) | another state(s) that assesses state income tax | in both your resident state and the state(s) you work in |
Part-Year Residents:
A part year resident is an individual who was a resident of a particular state for only part of the tax year*. This includes:
- Anyone who moved into a state with the intention of making their home there, or
- A resident of a state who moved out of their original state with the intention of making their home elsewhere any time during the income tax year
| If you are... | ||||
|---|---|---|---|---|
| A part-year resident of a state that assesses state income taxes | AND a part-year resident of another state(s) that assesses state income taxes | You need to file in each state that you lived in during the past year |
* There are special circumstances that may apply that are not covered by these charts. If you have any questions about which states you need to purchase, please call (319) 536-3571 to speak with a TaxAct sales representative.
