Paycheck rule combined with out of state move...Do I consider myself as working in old state as of 1/1/18 even though I moved late December 2017?

[songxiaofeng]

I worked in Indiana until early December 2017 and moved to another state near the end of December 2017. I didn't get my last paycheck from that Indiana job until January 2018. So I have a 2018 W-2 for that job... On the IN tax forms for partial /non-residents, you have to list the county code where you worked as of 1/1/18. In my case, do I need to constructively consider myself to have been working in an Indiana county at 1/1/18, even though I lived in a new state at that time?

[KatrinaB]

No, you were out of state on 01/01/2018 since you were living in another state. You will report the income as a nonresident since you received the income while living in another state.