My daughter participated in Disney college program mid Jan through June- then became a permanent employee, leased an apt in July and got a FL license in Nov. Was she considered a resident of FL when she signed a lease or when she got her license? She also has a MA W2 for the beginning of January
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While she was at school, if your residence was her permanent address then that time could be counted as time as a Massachusetts resident.
When she formed the intention of becoming a Florida resident, that intention counts. Signing a lease or changing her license are both signs of intention. When she accepted the job could also apply. A case could be made for any of these dates.
First, please check My Info in the Federal return and be sure her address is listed as the Florida address and FL is selected in the dropdown box for resident state, and the box is checked for Made money in another state
She may need to file a Part Year Resident return for Massachusetts and allocate the income earned in Massachusetts for refund of withholdings.
Commonwealth of Massachusetts states:
Part-year residents
If you're a part-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.
You are an individual part-year resident if you:
Part-year residents use Form 1-NR/PY: Massachusetts Nonresident/Part-Year Tax Return.
The general rule of thumb is that a taxpayer becomes a resident of the new state on the date they begin living there with the intent of making it their new main, permanent home. Date of drivers license or voter registration are irrelevant because some people wait weeks or even months after a move to take care of these things.
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