My license is issued in one state, My house in another state which is where my vehicles are registered. I worked out of town in another state. Which state do I file in?

[kristy_maxwell20]

My drivers license is in the state of Illinois, my home and vehicles are in the state of WV.  I worked all year in TX.  My company is not licensed in WV or IL therefore they did not take out any state taxes.  I am not sure what state(s) I need to file in.  

[DS30 · Accepted solution]

Yes, based on your situation, you would only need to file a WV resident state income tax return if you consider this state your permanent resident state (IL only if you consider IL to be your permanent resident state.)

Usually, you will need to file state tax returns in both the state that you consider your permanent home (as a resident state income tax filing) and the state where the work related to your earned income was performed (if different from your resident state, then a nonresident state income tax filing would be necessary if that nonresident state has a state income tax).

Where you live - This is the state that you consider your permanent home. This would include things like, your driver's license, your voting registration, where you have a home and where your car is registered. If these items relate to different states, then you choose the state that is more closely related to where you consider your permanent home. Since you have a home in WV, if you consider this your permanent residence (and not a temporary location), then WV would be your resident state.

Where you work - since you worked in TX, you will not need to file a nonresident state income tax return for TX because TX has no state income taxes related to individuals