Some states cannot handle a move-in and a move-out on a part-year return. State laws vary, so there is no set rule. So if you do have this situation, choose two states as part-year resident states and the third as a non-resident state. (This is the most accurate if the time "living" in the second state is less than a year. This can be considered a temporary residency). For instance:
- State A: resident from 01/01/20 to 02/26/20: Part-year return
- State B: "resident" from 02/27/20 to 11/15/20: Nonresident return (Doesn't matter that you were there more than 183 days. You didn't maintain a residence the entire year, so you are not a statutory resident of the state. To be a statutory resident, you must both be physically present in the state 183 days or more and maintain a residence for the entire year. This is a "catch-all" law that states use to prevent a "snowbird", for example, from escaping state taxes by just not being present for a time in the year)
- State C: resident from 11/16/20 to 12/31/20 and beyond with intention to stay: Part-year return
Your tax result will be the same: each state will tax the amount of income earned in the state. But since you probably cannot file three part-year returns, this method will be acceptable.
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