My home state is Alaska. I worked in Alaska a few months in 2015 during winter break. I finished grad school in Maine 5/15, then moved to Massachusetts for a residency program thru 6/16. I will be going to NM in July for a 2nd yr. residency. Can I still claim Alaska as my home since I plan to return? Do I claim ME and MA as "part yr resident" each state? Or as Non-resident?
Based on your description of your reasons for living where you did in during 2015, I would conclude you are a resident of Alaska and, for tax purposes, a non-resident of ME, MA and (soon) NM.
In the Personal Info interview, you should list Alaska as your "State of Residence" and you should not check "I lived in another state in 2015".
What makes you a 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.
Based on your description of your reasons for living where you did in during 2015, I would conclude you are a resident of Alaska and, for tax purposes, a non-resident of ME, MA and (soon) NM.
In the Personal Info interview, you should list Alaska as your "State of Residence" and you should not check "I lived in another state in 2015".
What makes you a 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.