If I am from one state, but lived and worked in another state for 7 months, which state do I list as my residence?

Forum|Forum|3 years ago
January 30, 2023
2 replies
25 views

I am from Michigan, but was in Colorado temporarily for 7 months in 2022. Which state do I list as my residence for 2022?

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Hal_Al

Level 15

Michigan. As you said, your stay in CO was only temporary. You normally file a non resident CO return and a resident MI return. Mi will give you a credit, or partial credit, for any tax you pay to CO.

(Edited) Also See TomD8's reply. How you file the CO return (resident or non resident) would appear to depend on whether you "maintained a permanent place of abode in Colorado".

TomD8

Alumni - Champ

You may well have a situation of dual residency.

You're definitely a domiciliary resident of Michigan, since that's your main or primary home. But Colorado considers someone a resident by statute if:

(i) The person maintains a permanent place of abode in Colorado, and

(ii) Spends, in the aggregate, more than six months of the taxable year in Colorado.

You'll find Colorado's law and definitions here:

https://casetext.com/regulation/colorado-administrative-code/department-200-department-of-revenue/division-201-taxation-division/rule-1-ccr-201-2-income-tax/rule-39-22-1038a-resident-individual#:~:text=For%20example%2C%20a%20person%20who%20is%20not%20domiciled%20in%20Colorado,than%20six%20months%20in%20Colorado.

Dual residents must file as a resident in each of the two states, but generally the domiciliary state will allow a credit for the taxes paid to the statutory resident state.

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