topic Re: State residency question in State tax filing

State residency question

BillW1013 — Sat, 17 Apr 2021 19:31:59 GMT

Hello - Doing my daughter's taxes with TTax. She lived and worked in KY 1/1/20 - 8/7/20, at which point she moved to FL to attend grad school full-time for the remainder of 2020 (Just FYI, for tax year 2019 she was a NY resident at the home she grew up in (my home), and moved to KY in Oct 2019 to work).

I assume her residency status for tax year 2020 is full-year (vs. part-year) KY resident, as she was a student in FL and did not meet FL residency reqts in 2020. Is that right? Thanks in advance.

Re: State residency question

Hal_Al — Sat, 17 Apr 2021 19:39:20 GMT

Unless she still has a residence in KY and plans to return, she was a part year KY resident.

The general rule for student-dependents is: the parent's home is still their state of residence. That does not appear to be the case here.

Re: State residency question

BillW1013 — Sat, 17 Apr 2021 20:35:37 GMT

Thank you for the quick response and the clarification! So if she satisfied residency reqts for KY in 2020 by living there for more than 183 days (Jan thru Aug), but had not yet met FL residency reqts by year-end 2020, the only state of which she was a resident was KY. Doesn't that make her a full-year KY resident? If not, how should she file? Thanks again.

Re: State residency question

Hal_Al — Sat, 17 Apr 2021 21:08:09 GMT

I'm not sure what "had not yet met FL residency reqts" means. The fact that she lives there and has no other residence to return to makes her a part year FL resident

Re: State residency question

BillW1013 — Sat, 17 Apr 2021 21:41:36 GMT

Thanks again Hal_Al. I was talking about requirements for being a legal resident of FL, such as how long you've lived there, owning a home, having a job, etc. I understand what you are saying and I believe I've figured out how to respond to TTax. When asked her state of residence at the end of 2020, I say FL. When asked if she lived in another state, I say yes and enter KY. And as you say, that makes her as a part-year resident of both states for tax purposes. Since FL has no income tax, no return is required, and she'll file a part-year resident return for KY. Unless something here looks wrong to you, I believe I'm all set. Your help is greatly appreciated!