TomD8
Level 15

Deductions & credits

Not unless you meet the 39-week "time test" in State B.

Time Test for Employees :

If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Full-time employment depends on what is usual for your type of work in your area.

For purposes of this test, the following four rules apply.

1.  You count only your full-time work as an employee, not any work you do as a self-employed person.

2.  You don't have to work for the same employer for all 39 weeks.

3.  You don't have to work 39 weeks in a row.

4.  You must work full time within the same general commuting area for all 39 weeks.

Temporary absence from work.   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement.

Seasonal work.   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months.

  


**Answers are correct to the best of my ability but do not constitute tax or legal advice.

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