My resident status for states

[shayanzahid]

Hi, I am a foreign national who became a resident alien in 2020. My question is, I lived in NY, MA and KY for 2020 but for 90 days each (so 270 days approx in total in the US). But I was not a resident of any of these individual states by Dec 2020 (I pay rent in MA since September though, but I went back abroad for all of December). When the tax form asks me what state I was a resident of in Dec 2020 and if I lived in another state, should I just mention 'foreign'?

[JeffreyR77 · Accepted solution]

US state residency is determined by whether and where you establish a domicile and household. 

You say you paid rent in Massachusetts since September.  Did you continue to pay rent for a household in MA while you were abroad in December? 

If so, and you intend or returned to MA you have established your domicile in the US in MA.  You can state your state of residence as of Dec 2020 was MA.  

[shayanzahid]

Thank you. This really helps.