Moving from AZ to WA; determining when we stopped being AZ residents

[thino7]

On Sept. 30 2022 we signed a contract for a new home to be built in WA with the intent to sell our current home in AZ and make a permanent move to WA. On April 3rd 2023 we left our AZ home to monitor the completion of the new home, with mail forwarded to a new PO box in WA. We did not leave WA while the home was being finished, and started living in the new home the same day we closed on it, Sept. 1st 2023. We lived in the new home for a month, setting up utilities and monitoring builder fixes, etc. We returned to AZ on Sept. 30 2023 to pack our stuff and sell our AZ home. We accepted an offer on Oct. 24th 2023. We left our AZ home on Nov. 29th 2023, following our moving van back to WA. Our AZ home sale closed on Dec. 1st 2023.

Looking at AZ tax procedure ITP 92-1 (determining residency status) it appears we could claim we became AZ nonresidents the day we started living in our new permanent home in WA (Sept 1st 2023).

However, given that our “intent to abandon the former residence” was established in 2022 when we signed the contract for the new permanent home, and our “physical presence” in AZ after April 3rd 2023 was only “temporary” in Oct./Nov. for the purpose of packing our stuff and sale of the AZ home, should we claim the April 3rd date instead? We did not change our drivers licenses, auto registration or voter registrations until we returned to our new WA home in early December 2023.

[MarilynG1 · Accepted solution]

Here are the requirements to claim Washington Residency:

Persons are considered residents of this state for sales and use tax purposes if they take actions which indicate that they intend to live in this state on more than a temporary or transient basis. A person may be considered a resident of this state even though the person is a resident of another state.

The Department of Revenue presumes that a person is a resident of this state if he or she does any of the following:

• Maintains a residence in Washington for personal use;
• Lives in a motor home or vessel which is not permanently attached to any property if the person previously lived in this state and does not have a permanent residence in any other state;
• Is registered to vote in this state;
• Receives benefits under one of Washington's public assistance programs;
• Has a state professional or business license in this state;
• Is attending school in this state and paying tuition as a Washington resident or is a custodial parent with a child attending a public school in this state;
• Uses a Washington address for federal or state taxes;
• Has a Washington State driver's license; or
• Claims Washington as a residence for obtaining a hunting or fishing license, eligibility to hold public office or for judicial actions.

You could probably take the earlier date of April 3, 2023 as the date of beginning WA residency, as you suggested.  Here's some info to help you file a Part-Year Resident Return for Arizona.