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Level 2
posted Mar 20, 2022 10:37:52 AM

can a resident alien have no domicile state AND no permanent home in the US

Basically I'm trying to ask if a resident alien (on F1 then H1B during the year, if it matters) considers home country as the domicile and where the permanent home is, are they considered a non-resident of NJ for tax purposes given the definitions https://www.state.nj.us/treasury/taxation/pdf/pubs/tgi-ee/git6.pdf

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1 Replies
Expert Alumni
Mar 21, 2022 4:19:45 AM

Possibly. It would depend on your circumstances. However, if you qualify to be a resident alien, you are probably a New Jersey resident unless you maintained a permanent home in your home country.

 

Being a NJ nonresident does not exempt you from paying NJ income tax on any money you make in NJ. Tax treaty exemptions usually will not apply to state taxes, unless specifically written into the treaty.

 

If New Jersey is your domicile, you are considered a resident for New Jersey tax purposes, unless:

  1. You did not maintain a permanent home in New Jersey;
  2. You maintained a permanent home outside New Jersey; and
  3. You did not spend more than 30 days in New Jersey.

If New Jersey is not your domicile, you are only considered a resident if you maintain a permanent home and spend more than 183 days here.

 

Part-Year Residents and Nonresidents