How do I file if I moved to a different state last year?
If you moved to a new state in 2025, you'll file a part-year return for each state you lived in during 2025 (if those states collect income tax).
You can also see which of the situations below apply to you to learn more.
You moved to a different state and started working there after moving.
This is the most common situation. Let's say you've lived and worked in New York for years.
In September, you moved from New York to Pennsylvania. After moving, you started working for a new employer in Pennsylvania.
This year only, you'll file part-year returns for both New York and Pennsylvania. Next year, you'll only need to file a Pennsylvania return.
You started working in a different state. Later in the year, you moved to that state.
You're a New York resident who'd been working in New York. You quit your job in late March. In April, you started working for a different employer in New Jersey.
In September, you moved to New Jersey to save on living expenses and shorten your commute. You would file three returns:
A part-year New York return covering income earned January through August (including income earned in New Jersey)
A part-year New Jersey return covering income earned September through December
A nonresident New Jersey return covering income earned while you were still a New York resident (April through August)
You should prepare your returns in this order:
Nonresident New Jersey
Always do any nonresident returns first.
Part-year New Jersey
Part-year New York
Next year, you'll just file a resident New Jersey return.
You and your spouse moved to a new state. One works there, but the other still works in the old state.
Let's say you and your jointly-filing spouse were New York residents until July. Then you both moved to Vermont.
Your spouse now works in Vermont, but you still commute to your New York job. You would file three returns:
A jointly-filed part-year return for New York covering income earned January through June
A jointly-filed part-year return for Vermont covering income earned July through December
A nonresident New York return for yourself, covering the income you earned as a Vermont resident (July through December)
You'll want to prepare your returns in this order:
Nonresident New York
Always do any nonresident returns first.
Part-year Vermont
Part-year New York
Next year, assuming nothing changes, you and your spouse would jointly file a Vermont resident return along with your nonresident New York return.
You moved to (or from) a state that you didn't work in.
Maybe you retired and moved to a different state to enjoy your golden years. Or perhaps there weren't any jobs in your former state, so you packed up and moved to a state where there were.
If you moved to a state and had income (including retirement income), you'll need to prepare a state return for that state. If you didn't have any income at all in that state that year, you wouldn't be required to file a state tax return.
File a part-year return for the state where you earned your income. If you had income in the second state, file a part-year return there as well.
