Establishing In-State Residency

Generally a nonresident is taxed only on income derived from the state.  Conversely a resident is generally taxed on all income.  A resident may obtain a tax credit for income taxes paid to nonresident states.

Domicile and statutory residency together are often used to determine if a taxpayer meets the tests to be taxed as a resident of a state.  Rarely it is possible to be deemed a resident of more than one state, with no offsetting tax credit for income tax paid to the other state which is not a nonresident state.

Statutory residency generally is established by spending 183 or more nights in the state during a calendar year.
This can be established with:

  • airplane tickets showing transportation into and out of the state
  • gasoline and road toll receipts showing the path of transportation into and out of the state
  • electric, water and heating bills indicating an increase of activity during the time the taxpayer is in the state
  • land-line telephone bills indicating an increase of activity during the time the taxpayer is in the state
  • cellphone GPS location tracking service, such as https://monaeo.com/
  • cellphone records as provided by your cellphone carrier, which show the location of the cellular antennae used during the call
  • annual receipts of weekly religious offerings
  • employee access records, such as a pass card used to gain access to the offices


Domicile generally is established by determining where the taxpayer calls “home.” Where the taxpayer returns to when he comes “home.”
This can be established with:

  • location of the primary residence, the more established and more expensive property
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