State Residency Issues

Each state has own rules about who is considered a resident and is required to file a state tax return. Below you can find the rules for a number of states.

They are current as of December 1, 2010.

• Alabama [2875 KB]
• Arizona [21 KB]
• California [264 KB]
• Colorado [83 KB]
• Connecticut [492 KB]
• DC Business Tax info for Form D-30 [474 KB]
• Georgia [22 KB]
• Hawaii [70 KB]
• Indiana [76 KB]
• Iowa [183 KB]
• Idaho [38 KB]
• Illinois [22 KB]
• Kansas [88 KB]
• Massachusetts [64 KB]
• Maryland [56 KB]
• Maine general info [53 KB]
• Maine safe harbors [61 KB]
• Michigan [868 KB]
• Minnesota [104 KB]
• Minnesota (Foreign income exclusion) [33 KB]
• Mississippi [33 KB]
• Missouri [18 KB]
• North Carolina [65 KB]
• New Jersey [298 KB]
• New Mexico [346 KB]
• New York [259 KB]
• Ohio [94 KB]
• Oregon [42 KB]
• Pennsylvania [356 KB]
• Virginia [67 KB]
• Wisconsin [170 KB]
• West Virginia [238 KB]