Filing joint taxes while claiming different state residences

[kimberlylee]

I’m a flight attendant and claim residence in a state that doesn’t require state income tax. But I just got married and live in a state that requires state income tax. How should my husband and I file our federal and state income taxes while I continue to claim residence in a non income tax state? 

[Anonymous]

since you are now domiciled in a state with an income tax,  you need to report the income earned for that part of the year you lived there  as a part-year resident.   to not report that income to the state could be deemed income tax evasion.  for federal it's generally best to file joint.    but the only way to know for sure to to prepare separate and joint returns.       

[Lisa995]

If you live in a state with income tax, you can't "claim residence" in a state that doesn't have income tax.   You may wish to seek out a local tax professional to explain how this all works for you.

[TomD8]

"I’m a flight attendant and claim residence …"

As @Lisa995 indicated, there's no such thing as "claiming" residence in one state or another.  Each state has specific rules as to who is considered a resident for state income tax purposes.  States may also tax non-residents on income earned within their borders, and some have specific rules regarding non-resident flight attendants.

A key issue for state taxation is the concept of domicile.   Your domicile is your main or "permanent" home.  A person can have only one domicile at a time.  Your domiciliary state (if it has an income tax) can tax all your income, regardless of where you earn it.