State residency start date and income allocation

[bloomwind]

I moved back to the States (and settled in NJ specifically) last April on 23rd from Europe, and I received my bonus and final salary payment from my foreign employer on April 21. Am I correct to allocate the salary payment to non-residency period on the part-year return given it's foreign sourced and received just before I landed in NJ?

Additionally, if I am filing a joint return with my partner now, who moved into the state earlier - shall we do the income allocation separately and attach a statement to explain the different residency period? It seems the sample NJ tax form only have one line for start / end date on the return. Thanks a lot. 

[AmyC]

The state residency will begin when you did the things that show you are actually planning to live there rather than passing through. For US citizens, a driver's license, car tags, renting or buying a home, things that show intent to reside.

Pick a date that shows you both had intent to reside and allocate income NJ has the right to tax.

[bloomwind]

Thanks! What if both us move at very different date (like a few months apart)? I guess we should probably report both dates then (on a worksheet / attachment given only one date seems to be on the standard 1040NJ form)?

Additionally, I guess the start date can be any day in the middle of a month (not just the first day) such that any income received just prior to that day should be allocated to non resident period? 

Thanks a lot for the help.

[AmyC]

It is common for one spouse to show up and start working. When it looks reasonable, then the other spouse shows up and they look for a real place, move the kids, etc. That is why actually establishing a residency - this is home - isn't really an exact date. Pick a date when you were both there and it felt like you were really at your new home. You may have a rental agreement or utility bills, something to show you were there.

You will include income the spouse earned before you got there- on NJ but not income you earned elsewhere. 

NJ should tax all NJ income and all income during residency. You understand!

[bloomwind]

Thanks!! This is super helpful. Both of us would not earn income directly from NJ. However, I guess based on what you said, we can just put a start date when both of us started living in NJ while include in the resident period the income my spouse earned before the date as he moved to NJ earlier. I I guess we don’t need to be super religious in terms splitting the income exactly by a date as we moved at different times.