Graduated college in NC & decided to stay & work for 2024, but home base is in PA - how do I figure out residency

[Andi33]

I am from PA, but went to college in NC & graduated Dec 2023. I stayed in NC & have an apartment &  full time job for 2024 while applying for medical school. Parents won't claim me as a dependent. I hold a PA drivers license, will have no PA income & have not lived in PA for 2024. Trying to figure out residency rules & where/how to file state taxes for 2024. Am I now a resident of NC since I have an apartment & job? Or a resident of PA since I am at the moment temporarily living in NC & hopefully moving on for more schooling in 2025? Domicile rules could apply to both NC & PA.

[xmasbaby0 · Accepted solution]

Sounds like you have lived and worked in NC for tax year 2024---so you are subject to NC income tax.  You say you did not live in PA at all and are not being claimed as a dependent by your parents who live there.  So---you have no PA source income and do not need to file a PA return.   The fact that you have not obtained a driver's license in the state you now live in is not a determining factor.  But you should look into the requirements in NC to see if you need to get a DL in that state by now.   What you *might * do in 2025 is irrelevant to your 2024 tax return.