State Residency Issues

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.

Alabama download; website

Arkansas download; website

Arizona download; website

California download; website or website

Colorado download; website or website or website

Connecticut download; website

Washington, DC download; website

Florida download; website

Georgia download; website

Hawaii download; website

Iowa download; website or website

Idaho download; website or website

Illinois download; website

Indiana download; website

Kansas download; website

Massachusetts download; website

Maryland download; website

Maine download; website

Michigan download; website

Minnesota homestead classification download; website

Minnesota residency fact sheet download; website

Minnesota statute download; website

Missouri download; website

Mississippi download; website

Montana download; website

North Carolina download; 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 download; website

Virginia download; website

Vermont download; website

Wisconsin download; website

West Virginia download; website