Can my wife and I be residents of different states when filing state returns?

[jman3]

My wife would be a resident of MA, and her job income came only from a MA employer. I was in school in CT and transferred my car registration there and paid property taxes, so I would say that I am a CT resident, and I had also job income from a NY employer afterwards. We also have 2 children. Our plan would be to file:

Federal: either married filing separately (one of us will claim 2 dependents, the other none) or married filing jointly

MA: Wife as resident  (married filing separately and claim 2 dependents)

CT: Me as resident (married filing separately and claim 2 dependents)

NY: Me as non-resident (married filing separately and claim 2 dependents)

Since I had no job income from MA, I would skip filing MA altogether (and the same applies to why she would skip filing in CT and NY). Does this approach make sense or would it raise any red flags? And does the allocation of dependents make sense as well? Thanks!

[ToddL99 · Accepted solution]

What are you trying to accomplish with the filing plan outlined above? If your family home is in MA (vote there, licensed to drive, kids attend school, etc...), then you are a resident of MA.

Attending school in another state does not make you a "resident" of that state. Also, some states require that you use the same filing status for your state return that you used for your federal return.

What makes you a legal resident of a state (or country)?  Generally, you're a resident of a state (or country) if you intend to either stay there permanently, or return there after a temporary absence. It's where home is – where you come back to after being away on vacation, business trip, overseas or out-of-state employment, or school. Many factors are considered, not the least of which are where you are registered to vote, own homestead property and are licensed to drive. 

Residency rules vary from state to state. For example, if you spend more than a certain number of days in some states, you're considered a resident whether it makes sense to you or not. If you have any concerns, check with your State Department of Revenue for specific residency rules, especially as they apply to your particular situation.