Income in Two States with no residence?

[arafuls]

So I currently still live with family and do not own my own residence.

I used to live in NJ and am currently still currently paying NJ income tax (I have not informed HR of my relocation and would like to keep it that way if I can.)

I have currently relocated TEMPORARILY and plan to earn additional income in FL but am not sure if I have to file as NJ or FL for my income tax next year.

Is my residence technically NJ and have to file NJ for the new income or can I file FL for the new income?

[ErnieS0]

It depends on your situation. All your income is taxable to New Jersey if you are “temporarily” in Florida and have not given up your permanent New Jersey residency. For example, you are keeping your NJ driver’s license and voter’s registration and using your parent’s address as your “permanent” address.

If you relocated to Florida, then you would not pay tax on your NJ income.

However, if you moved to FL and continued to telework for your NJ company then your income would still be taxed by NJ. The Department of Taxation decided during the temporary period of COVID-19 pandemic that wage income will continue to be sourced as determined by the employer in accordance with the employer’s jurisdiction, i.e. if you didn’t tell HR you are in FL, you are still an NJ resident.

Related Resources:
• Telecommuter COVID-19 Employer and Employee FAQ. See the section entitled Personal Income Tax.