Each state has its own rules about whom it considers a resident and who is required to file a state tax return. From this page you can download or link to the rules for a number of states which OTS has dealt with in the past few years. These documents were updated in January 2024, but states do change their rules from time to time. We offer it as a place to start if you are trying to determine your status with respect to one of the states listed here.

Alabama website

Arkansas download; website

Arizona website

California website

Colorado website

Connecticut download; website

Washington, DC download; website

Florida download; website

Georgia download; website

Hawaii download

Iowa download; website

Idaho website

Illinois download; website

Indiana website

Kansas download

Massachusetts download; website

Maryland website

Maine download; website

Michigan download; website

Minnesota residency fact sheet website

Missouri download; website

Mississippi download

Montana download; website

North Carolina website

New Hampshire Rev. 900 download; website

New Hampshire download; website

New Jersey download; website

New Mexico download; website

New York download; website

Ohio download; website

Oregon download; website

Pennsylvania download; website

Rhode Island website

Virginia download; website

Vermont download; website

Wisconsin download; website

West Virginia download; website