January 22. Washington state does not have an income tax. A person may be considered a resident of this state even though the person is a resident of another state.
The Department of Revenue presumes that a person is a resident of this state if he or she does any of the following:
- Maintains a residence in Washington for personal use;
- Lives in a motor home or vessel which is not permanently attached to any property if the person previously lived in this state and does not have a permanent residence in any other state;
- Is registered to vote in this state;
- Receives benefits under one of Washington's public assistance programs;
- Has a state professional or business license in this state;
- Is attending school in this state and paying tuition as a Washington resident or is a custodial parent with a child attending a public school in this state;
- Uses a Washington address for federal or state taxes;
- Has a Washington State driver's license; or
- Claims Washington as a residence for obtaining a hunting or fishing license, eligibility to hold public office or for judicial actions.
Washington State Department of Revenue - Washington State residency definition
Every individual who spends, in the aggregate, more than nine months of the taxable year within Arizona is presumed to be a resident.
If you are a part-year resident, you must file Arizona Form 140PY, Part-Year Resident Personal Income Tax Return. You are a part-year resident if you did either of the following during 2022:
- You moved into Arizona with the intent of becoming a resident.
- You moved out of Arizona with the intent of giving up your Arizona residency.
Arizona Form 140 Resident Personal Income Tax Booklet (pg. 6)
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