How to File Taxes If You Moved Between States

Learn the key steps for filing taxes after moving states, including residency rules and multi-state returns.

1. Determine your residency status for each state. You're typically considered a resident of the state where you lived for more than half the year or where you maintained your primary home. The state you moved from treats you as a part-year resident for the portion of the year you lived there. The state you moved to does the same for your time there.
2. Gather income records by state and time period. Separate your income by when and where you earned it. Wages are typically sourced to the state where you worked, while investment income usually follows your residence. If you worked remotely, income generally goes to the state where you performed the work, not where your employer is based.
3. File your federal return first. Complete your federal tax return before tackling state returns. This gives you the adjusted gross income and other figures you'll need for state forms. Your federal filing status and deductions remain the same regardless of your move.
4. File as a part-year resident in your old state. File a part-year resident return in the state you moved from, reporting only income earned while you lived there. Most states prorate deductions and exemptions based on the portion of the year you were a resident.
5. File as a part-year resident in your new state. File a part-year resident return in your new state for income earned while living there. Also report any income from your old state if your new state taxes all income of residents — this sets you up for the credit in the next step.
6. Claim credits to avoid double taxation. If both states taxed the same income, claim a credit for taxes paid to other states on your new state's return. This credit typically equals the lesser of what you paid to the other state or what you owe on that income to your new state.