retired, declared FL domicle - what is filing status for NJ?

"outofpocket" wrote

If you even have to file a NJ return, you would now be a non-resident.

-- Paul A. Thomas, CPA Athens, Georgia taxman at negia.net

Establishing Florida residence is not the issue. The issue is establishing nonresidence in New Jersey. All of the above are items that are taken into account in determining whether an individual has changed domicile from one state to another. However, none is determinative, and the whole list would not be determinative if the individual still maintained a place of abode in New Jersey and spent significant amounts of time there. Katie in San Diego

The foregoing is intended for educational purposes only and does not constitute legal or professional advice.

My point was that establishing Florida residence (for whatever purpose -- Florida has no definition of residence for income tax purposes, because it has no income tax) is not the same as establishing nonresidence in any other state. Each state defines residence by its own terms, and it is entirely possible, and frequently happens, that an individual is a tax resident of two states at the same time. Katie in San Diego

The foregoing is intended for educational purposes only and does not constitute legal or professional advice.

Katie wrote: [snip]

Just to add to Katie's comment... CA has separate definitions for domicile and residency. It is quite possible to be a tax resident of CA and have your domicile in another state. If that other state defines a resident as one who is domiciled in that state, then voila!, you are a tax resident in two states.

-- Alan

This is true in almost every state that imposes a comprehensive individual income tax. Almost every state defines a tax resident to include anyone who is domiciled in the state; some states (e.g., California) allow a domiciliary to be a nonresident under certain circumstances. We generally refer to these individuals as "domiciliary residents." Almost every state also defines a tax resident to include anyone who is domiciled elsewhere, but who has a significant presence in the state. These individuals may be called "statutory residents." I say "almost" every state because I think there may be one or two states that still define a residence only with regard to domicile. I thought I remembered that Massachusetts was an example of that, but I just checked and it also has a statutory residence definition (a 183-day rule). So I can't think of an exception to this general rule, although there may be one or two out there. It is very easy to be a domiciliary resident of one state and a statutory resident of another at the same time. Katie in San Diego

The foregoing is intended for educational purposes only and does not constitute legal or professional advice.