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fasteddie577
Level 6
January 30, 2022
Solved

State Resident

  • January 30, 2022
  • 1 reply
  • 4 views

My son graduated from college in May of 2021 and started working at a new job and new state in June of 2021. For tax purposes does he file as a resident of the state he moved to in June?  Note: He lived in Texas all his life and he move to Delaware in June 2021. Thanks

Best answer by HelenC12

He would file as a part-year resident of Delaware since he moved there June 2021. A Delaware Part-Year Resident is an individual that moves into or out of Delaware during the tax year. You can choose to file the Part-Year return on the resident or nonresident form, whichever is more beneficial to your son.

 

Please see How do I file if I moved to a different state last year? and How do I file a part-year state return?

 

Related information: What is my state residency status?

1 reply

HelenC12Answer
Level 15
January 31, 2022

He would file as a part-year resident of Delaware since he moved there June 2021. A Delaware Part-Year Resident is an individual that moves into or out of Delaware during the tax year. You can choose to file the Part-Year return on the resident or nonresident form, whichever is more beneficial to your son.

 

Please see How do I file if I moved to a different state last year? and How do I file a part-year state return?

 

Related information: What is my state residency status?

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fasteddie577
Level 6
January 31, 2022

I stated June 2021, but it was actually May 2021. Would that change anything? Thank you for your assistance. 

Level 15
February 1, 2022

No, residency will not change the tax computation @fasteddie577. But you should file a complete and accurate income tax return. Delaware prorates nonresident income and deductions according to the percentage of Delaware income ÷ total federal income, so months of residency do not affect the calculation.

 

If your son made half his total income in DE, his tax would be 50% of total tax as if he earned 100% of his income in DE. The same with deductions.

 

However, if he needed his return as proof of residency, for example, to get a loan or for some other purpose, it may cause an issue if his tax return lists a residency that differs from what else he says.

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