I lived in 3 states in 2024: NY (NYC for 6 months), FL (3 months while still working for an NYC based company), NC (3 months). How does this work filing wise? Do I file in all 3 states? What is my residency status in each state? I think I would be an NYC resident for the first half of the year, but not sure how the second half works or I'm even correct in my thinking for the first half.
Thank you in advance for the guidance!
Temporary absences from your resident state don't count as permanent moves. Generally, you're a resident of a state if you don't intend to be there temporarily. It's where home is—where you come back to after being away on vacation, on a business trip, or at school.
For tax purposes, you are a nonresident of a state if you temporarily worked there (with no intention of making it your home) or you received income from sources in that state, such as rental property.
You are a part-year resident of a state if your permanent home is located there for a portion of the tax year, for example, if you move from one state to another.
Did you temporarily work in Florida as a NY resident, and then make a permanent move to North Carolina? In this case you would file 2 part-year returns - NY and NC. If you were a NY resident all year and worked temporarily in FL and NC, you would file one NY resident state return and a non-resident return for NC. Florida does not have income tax, so there is no state return needed.
How do I file a nonresident return?
Temporary absences from your resident state don't count as permanent moves. Generally, you're a resident of a state if you don't intend to be there temporarily. It's where home is—where you come back to after being away on vacation, on a business trip, or at school.
For tax purposes, you are a nonresident of a state if you temporarily worked there (with no intention of making it your home) or you received income from sources in that state, such as rental property.
You are a part-year resident of a state if your permanent home is located there for a portion of the tax year, for example, if you move from one state to another.
Did you temporarily work in Florida as a NY resident, and then make a permanent move to North Carolina? In this case you would file 2 part-year returns - NY and NC. If you were a NY resident all year and worked temporarily in FL and NC, you would file one NY resident state return and a non-resident return for NC. Florida does not have income tax, so there is no state return needed.
How do I file a nonresident return?