rjs
Level 15
Level 15

State tax filing

No, that's not correct. See the following links on the IRS web site.


Introduction to Residency Under U.S. Tax Law


Determining an Individual’s Tax Residency Status


You can find more details in Chapter 1 of IRS Publication 519, U.S. Tax Guide for Aliens.


Also note that being a resident or nonresident of New Jersey is completely different from being a resident alien or nonresident alien of the United States. Basically if you live in New Jersey you are a resident of New Jersey for the period of time that you live there. If you lived in New Jersey for part of the year, you are a part-year resident of New Jersey.

 

Your U.S. residency status (resident alien or nonresident alien) determines what kind of federal tax return you have to file. Your New Jersey residency status  determines what kind of New Jersey state tax return you have to file.