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 2020, 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.
California download; website or website
Colorado download; website or website or website
Washington, DC download; website
Iowa download; website or website
Idaho download; website or website
Massachusetts download; website
Minnesota homestead classification download; website
Minnesota residency fact sheet download; website
Minnesota statute download; website
North Carolina download; website
New Hampshire Rev. 900 download; website
New Hampshire download; website
Pennsylvania download; website