Hal_Al
Level 15

State tax filing

The state you work in is your resident state. If you are now retired, it is the state you used to work in, assuming that is one of the two states you currently reside in.

If you want to change it, you must take deliberate steps to do so: voting registration, car & drivers licences. Even then you can run up against aggressive tax collection states like NY, who will apply their own rules.