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State tax filing
Then, if your domicile changed to FL in 2021, you file as a part-year resident of NJ. You only file as a part-year resident in a year when your domicile changes.
If you had spent 183 days or more in NJ after becoming domiciled in FL, you would have had a situation of dual residency, which is an entirely different kettle of fish. In that situation you would be both a domicilary resident of FL and a statutory resident of NJ.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
‎April 9, 2022
7:35 AM