Determining Residency for 2022

[sldozier]

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.

[MayaD · Accepted solution]

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?

[sldozier]

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?

[AnnetteB6 · Accepted solution]

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 

[sldozier]

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?

[ShirlynW · Accepted solution]

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.