State Tax After Moving — Which State Do I File In?
Moving to a new state mid-year creates a tax filing headache: you may need to file returns in both your old and new states. The rules depend on when you moved, where you earned income, and each state's residency definitions. The good news: you shouldn't be taxed twice on the same income — but getting the filing right matters.
Calculate your state tax in any state with the State Income Tax Calculator.
The General Rule: Part-Year Resident Filing
When you move from State A to State B during the year, you typically file as a part-year resident in both states. Each state taxes the income you earned while living there.
| Period | State | Filing Status | Income Taxed |
|---|---|---|---|
| January – June | State A | Part-year resident | Income earned Jan–Jun |
| July – December | State B | Part-year resident | Income earned Jul–Dec |
If you moved from Texas (no income tax) to California, you only file in California for the portion of the year you lived there. If you moved from New York to California, you file part-year returns in both.
When Do You Become a Resident?
Each state has its own definition, but common triggers:
| Residency Indicator | Weight |
|---|---|
| Primary home / domicile | Heavy — most important |
| Driver's license | Moderate |
| Voter registration | Moderate |
| Where you spend most of your time (183-day rule) | Heavy |
| Where your family lives | Moderate |
| Bank accounts and financial ties | Light-moderate |
| Where you receive mail | Light |
Most states use the "183-day rule" — if you spend more than 183 days in a state during the tax year, you're considered a resident for the full year. Some aggressive states (New York, California) apply a more nuanced "domicile" test that considers where you intend to make your permanent home.
Avoiding Double Taxation
Most states offer a credit for taxes paid to another state to prevent double taxation:
| Scenario | How It Works |
|---|---|
| Earned income in State A while living there, then moved to State B | Each state taxes only the income earned during your residency |
| Worked remotely for employer in State A while living in State B | Generally taxed in State B (where you worked); credit available if State A also taxes |
| Earned income in both states simultaneously | Filing required in both; credit in home state for taxes paid to work state |
The credit typically goes on the state where you live (your resident state), offsetting taxes paid to the state where you earned the income.
Common Moving Scenarios
Moving from a High-Tax State to No-Tax State
Example: California to Texas
- File a California part-year return for income earned while living in CA
- No Texas return needed
- Ensure you've clearly established domicile in Texas (driver's license, voter registration, property)
- California is known for auditing departures of high-income residents
Moving from No-Tax State to High-Tax State
Example: Florida to New York
- No Florida return needed
- File a New York part-year return for income earned after moving
- Your total state tax is only on the portion of the year in New York
Moving Between Two Tax States
Example: Illinois to Colorado
- File part-year returns in both states
- Each state taxes income earned during respective residency periods
- Credit available in either state if overlap occurs
Pro Tips for Interstate Moves
Document your move date. Keep your lease agreement, mortgage closing document, moving receipt, and utility start/stop dates. If a state challenges your departure date, these prove when you moved.
Change your domicile quickly. Update your driver's license, voter registration, vehicle registration, and mailing address within 30 days of moving. The faster you establish new-state ties, the cleaner the break from the old state.
Beware "sticky" states. California, New York, and a few others aggressively audit high-income residents who leave. These states may argue you're still a resident if you maintain significant ties (keep a home, spend many days visiting, have a business there).
For all state rates, see State Income Tax Rates 2026. For remote work tax complications, read Remote Work and State Taxes. And for comparing total tax burden, check Highest and Lowest Tax States.
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