Part-year and Non-resident Filing Guidelines

Non-Residents:

A non-resident is an individual who temporarily resided and/or worked in a state at any time during the tax year, although that state was NOT their state of residence*.

If you are a resident of:   But work in:   You need to file:
AK, FL, NV, SD, TN, TX, WY or WA a state(s) that assesses state income tax as a non-resident in the state(s) you work in
a state that assesses state income tax (see list) another state(s) that assesses state income tax in both your resident state and the state(s) you work in

Part-Year Residents:

A part year resident is an individual who was a resident of a particular state for only part of the tax year*. This includes:

  • Anyone who moved into a state with the intention of making their home there, or
  • A resident of a state who moved out of their original state with the intention of making their home elsewhere any time during the income tax year
If you are...        
A part-year resident of a state that assesses state income taxes AND a part-year resident of another state(s) that assesses state income taxes You need to file in each state that you lived in during the past year

* There are special circumstances that may apply that are not covered by these charts. If you have any questions about which states you need to purchase, please call (319) 536-3571 to speak with a TaxAct sales representative.