Non-consecutive period of residency

[nomenclature1234]

I'm one of the numerous people who spent some of 2020 working remotely from a state other than the one in which I am domiciled. It's my understanding that I need to file as a part-year resident in that second state (Delaware). TurboTax asks the question that is asked on the relevant tax form - the dates of my residence in Delaware. However, while I was in that state for more than the requisite 183 days in total, that was not one continuous period. Presumably, that information is used to ensure I report the correct amount of income to Delaware, so I'm not sure what dates to use. If I use the date I first arrived in Delaware and the last date I was there, the period covered is going to be greater than the number of days I actually was there. Help!

[ErnieS0]

It may be simpler if you filed as a Delaware full non-resident. The DE tax calculation for full year non-resident and part-year filing as a non-resident is the same.

DE computes a base tax as if all your income were earned in DE. Your actual tax is the DE ratio of the base tax. For example, if the DE base tax on all your income is $1,000 and 50% of your income were earned in DE, then your DE tax would be 50% of the $1,000 base tax.

Alternatively (depending on whether you started or ended the year in DE) you can just count backwards and/or forwards so the number of months match your physical time in DE. For example, if you spent three months in DE you can say Jan-Mar, even though you actually lived in DE in Jan, Apr and July.

The actually months don't matter. A full-year nonresident or part-year resident filing as a non-resident divides all income. TurboTax allows you to do that. That's how tax is figured.

You can also file as a part-year filing as a resident, thought generally your tax will be higher.