Can You Be a Resident of Two States at the Same Time?

You can be a resident of two states but you may want to avoid it.

If your life mostly involves just one state, filing state taxes is relatively simple. When your life involves more than one state, things can get complicated pretty quickly.

Everything depends on residency. It determines where you have to file, what kind of return you have to file, and how much you’ll be taxed. The problem is, determining residency is more complicated than it sounds. The states have convoluted and differing definitions of what constitutes a resident.

Generally, you can only be a full resident of one state. Most filers who spend time in two states end up filing a resident return to one state and a non-resident return to the other.

Is this even possible?

Yes, it is possible to be a resident of two different states at the same time, though it’s pretty rare. One of the most common of these situations involves someone whose domicile is their home state, but who has been living in a different state for work for more than 184 days. In a situation like this it is conceivable that you could be the resident of two states.

Filing as a resident in two states should be avoided whenever possible. States where you are a resident have the right to tax ALL of your income. This is regardless of where it was earned. If you are a resident of two states, you will likely end up paying more in state taxes than if you were a resident of just one, or a resident of one state and a nonresident of another.

Check the definitions

The first thing to do if you think it’s possible that you could qualify as a resident in more than one state is to check the definitions of residency. Each state has its own definition of who constitutes a resident. It’s possible that, according to the exact definitions of the law, that you aren’t actually a resident of two states.

Generally you are considered a resident if your domicile is that state, or (if your domicile is another state) you maintained a permanent place of abode in that state and spent more than 184 days there during the year.

Most state tax authorities have a page explaining what exactly constitutes a resident in their state. If you can’t find a page on their website, try checking the tax return instructions themselves. Most include a section on residency.

Make sure you aren’t a nonresident

If you only worked in a state, or lived there for a brief amount of time – in a vacation home, for example – you likely aren’t a resident. In this case, you’d only file as a resident in your normal home state. You would then file as a nonresident in the other state only if you earned money there.

Make sure you aren’t a part-year resident

If you move from one state to another during the year, you’ll file as a part-year resident in both states. You’ll be treated as a resident of each state for only the days that you lived in that state. This will help you to avoid being double-taxed. Don’t make the mistake of filing as a resident in both states if you permanently left one state and moved to another.

Exemptions for students, military personnel, expats, etc.

Most states also have exemptions for students who attend college out-of-state as well as members of the military and their spouses who often have to move from one state to another. These people are generally considered residents of their home states.

For more information about filing taxes in two different states, please refer to this blog post. And don’t forget, you can always file a return for multiple states with the help of RapidTax.

Generally, you can only be a full resident of one state. Most filers who spend time in two states end up filing a resident return to one state and a non-resident return to the other.

269 Replies to “Can You Be a Resident of Two States at the Same Time?”

  1. Military SLR Indiana, stationed in NY where I bought a house. I know I file IN as usual but how do I go about my 1098 for my NY property? Do I file NR for NY to do this?

  2. I live in TN and that’s where my DL is etc. My W-2 states My TN address. I also rent property in AL. I’m not there very often maybe on the weekends only. All my money earned was in TN? What do I do? Someone said I file a NR State in AL with a zero AGI. Someone else said I didn’t have to file at all. Help?

    1. Even though you live in the state of TN, the income that is generated in the state of AL will be subjected to AL state taxes. It would be best for you to proceed with filing a Non-resident State with AL indicating the amount of rental income that you earned within the year.

  3. my parents are property owners in two states can i be a resident of both or do i have to be a resident of just one how would i go about checking on this i live in connecticut but been in maine almost every weekend all year up till like a month ago and it is rough going for me as i am on disability through social security which i believe is federal but i am on food stamps which is through the state so i am curious about this

    1. If you maintain a permament home in one state, that is your Resident state. If you visit and stay in another state less than 184 days a year, without earning income in that state, then it isn’t considered your second resident state. Therefore, you can file one Resident state tax return.

  4. I am a legal resident of Virginia (the state of my driver’s license and voter registration), but have been living with my significant other in DC for the past two years. I recently started a new job in Maryland and am unsure whether to fill out a tax withholding form for DC or my nearby northern Virginia address. My bank statements and utility bills all come to my DC address, but I don’t know if I should pay DC income taxes when I am not officially a DC resident.

    If I do elect DC tax withholding, am I still liable for paying Virginia state income taxes as well? While my driver’s license and voter registration are still in VA, I have not physically lived in the state for over two years. Mainly I would like to ensure that I don’t need to pay state income taxes to both jurisdictions. I know someone else in a similar situation who, like me, is still a legal VA resident (registered to vote and carries a VA driver’s license) but lives in the District of Columbia and is paying DC income taxes. Could this person theoretically get hit with a tax bill from Virginia next year? Or does it not matter provided one is paying state income taxes to one of the two jurisdictions?

    Thanks for any insight.

    1. Living as a resident of DC, you will only need to file your state returns with DC and not Virginia. Your income is subjected to taxes within the home state that you resided for the entire year, and in the respective state that you earned your income in.

      Virginia will reach out for taxes if your employer reports any information on your income statements indicating income earned in VA.

  5. I have a texas drivers license CDL. class A. I own and live in Illinois but do not want too transfer my license because of the high fees. I still visit the address on my Texas drivers license (my daughters house) is this a problem for filing my taxes in Illinois

    1. It would be best to speak with a local accountant or a CPA of the state of IL. When moving to another state, one of the first things that are required is a change of driver’s license to the specific state.

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