Was I an Indiana or Florida resident while living and working in Florida (for the Disney College Program) from early January to mid-May of 2024?

[jena-szalai]

I was living/working in Florida from early January to mid-May of 2024. When looking at my state taxes, I was not sure if I should file state taxes for both Florida and Indiana, nor was I sure if I should mark the purchases I made on my College Program as Out-of-State purchases for use tax purposes. My state ID/driver's license did not adopt a non-Indiana address while I was there, but I was living in an apartment provided through the Disney College Program. From my knowledge, I did not need an updated ID since I was not establishing permanent residence. I was also only there for less than half a year.

[DianeW777]

No, Florida (FL) does not have income tax so there is nothing to report or to file in FL. 

As far as Indiana (IN) is concerned, it may depend on whether you are a dependent on your parents tax return. If so, you would have been considered away on temporary absence. 

If we assume you are not a dependent, then the income made in FL would not be taxable in IN. Only income earned while an IN resident would be included on the IN tax return.

If we assume you are a dependent of your parents then you would likely be considered a full year IN resident and all worldwide income must be reported on that tax return. Because FL does not have any income tax there would be no credit for taxes paid to another state on IN. You may or may not owe tax to IN depending on the total income for your FL period.

Full Year IN Residents:

• You are a full-year Indiana resident if you maintain your legal residence in Indiana from Jan. 1 through Dec. 31. You do not have to be physically present in Indiana the entire year to be considered a full-year resident.
• Residents, including military personnel, who leave Indiana for a temporary stay are considered residents during their absence. Visiting your out-of-state relatives for a couple of weeks each year does not change your Indiana residency status. You’re still a full-year resident.

Who Must File IN:

• If you were a full-year Indiana resident and your gross income (the total of all your income before deductions) is more than your total exemptions claimed, then you must file an Indiana tax return. A general rule of thumb is to file if your income is $1,000 or more. When in doubt, it is best to file.
• If you were a part-year resident and received income while you lived in Indiana or if you were a full-year nonresident of Indiana and received any income from Indiana sources, you must file.