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fasteddie577
Level 6
January 30, 2022
Solved

State Resident

  • January 30, 2022
  • 4 replies
  • 37 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?

4 replies

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. 

Alumni - Intuit
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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