topic Determining Residency for 2022 in State tax filing

Determining Residency for 2022

sldozier — Tue, 24 Feb 2026 05:04:20 GMT

I'm confused on how I should document my residency for TY 2022. I lived and worked for a hospital system that has hospitals in Virginia and North Carolina from Jan 2022 to March 2022. In March 2022 I sold my house in Virginia and moved temporarily to North Carolina where I continued to work (remotely for the same hospital system from Mar 2022 until July 2022.In July 2022, I retired from the hospital system, purchased a home and moved to Georgia where I permanently reside. Please help.

Re: Determining Residency for 2022

MayaD — Fri, 14 Apr 2023 15:19:18 GMT

You are considered part- year resident in NC and VA. You need to file part-year return for NC and VA and allocate your income between the two states.

How do I allocate (split) income for a part-year state return?

Re: Determining Residency for 2022

sldozier — Fri, 14 Apr 2023 15:41:15 GMT

So just ignore the state I live in now (Georgia) since I'm retired and didn't earn any income after I retired and moved to Georgia?

Re: Determining Residency for 2022

AnnetteB6 — Fri, 14 Apr 2023 15:59:07 GMT

Actually, the Georgia filing requirements for a part-year resident states that if you are required to file a Federal return, then you should file a Georgia part-year return. However, since you did not have any income after you moved to Georgia, there will most likely not be any tax liability since you will not have any Georgia-sourced income.

See the following link for more information: Georgia Filing Requirements

@sldozier

Re: Determining Residency for 2022

sldozier — Fri, 14 Apr 2023 16:12:37 GMT

So based on the answers above, I should file part year returns for the states of Virginia, North Carolina and Georgia, with Georgia being my primary residence, since my home has been in Georgia from 01 July 2022 until 31 Dec 2022, even though I retired and didn't have any income to claim since I moved to the state of Georgia?

Re: Determining Residency for 2022

ShirlynW — Fri, 14 Apr 2023 19:18:31 GMT

Yes. You should file a part year resident state return for Virginia, North Carolina, and Georgia.

If you are a legal resident of Georgia for only a portion of the tax year and are required to file a federal income tax return, you are required to file a Georgia Form 500 Individual Income Tax Return. You must complete Schedule 3 to determine your Georgia Taxable income.