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If you move to or from another state during the year, you may need to file a part-year resident return in one or both states—and possibly a nonresident return as well. There is no single nationwide form or allocation formula: determine residency separately under each state’s rules, divide income according to each state’s instructions, and file every return required by that state for the specific tax year.
Do you need to file in both states?
Possibly, but a move does not automatically mean you must file two returns. Check the filing requirements for every state where you lived, worked, or received potentially state-sourced income during the year. A state may require a part-year return for the period you lived there and a nonresident return if you earned income sourced to that state while living elsewhere.
Determine your residency status separately for each state. The facts and circumstances of a move matter; a mailing address or the state shown on payroll withholding is not, by itself, a complete residency determination. Virginia describes part-year status in terms of moving with the intent to change residency. New York’s 2025 instructions say that residency depends on the facts and circumstances of the taxpayer’s situation.
New Jersey specifically notes that a part-year resident may need both a resident return, Form NJ-1040, and a nonresident return, Form NJ-1040NR, if the person had New Jersey-source income before moving into the state or after moving out. Other states may have different rules and forms.
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How to prepare the returns
- Map your year by state. List each state where you lived, worked, or received potentially state-sourced income. Record move dates and assess whether each move changed your residency under the state’s rules.
- Find the current-year instructions. For each state, confirm the filing threshold, due date, part-year and nonresident rules, forms, schedules, and any additional return required. Do not assume a form or rule from one state applies in another.
- Gather income and location records. Use your federal return information along with wage statements, withholding records, and records for interest, dividends, business income, or other relevant income. Note when income was earned or received and where work was performed.
- Complete each state’s allocation schedule or worksheet. Follow that state’s definitions and timing rules to separate resident-period income from nonresident-period income and identify income sourced to the state. Do not use W-2 state wage or withholding entries as a substitute for the state’s allocation method.
- Check for a separate nonresident filing. If you had income sourced to a state outside the period you lived there, check its nonresident filing requirements and file any additional return required.
- Review deductions, credits, exemptions, and thresholds. Apply the rules in each state’s instructions. For example, New Jersey says eligible credits, exclusions, exemptions, and deductions are prorated for its part-year return; do not transfer that treatment to another state without checking its rules.
- Reconcile withholding and keep your records. Compare withholding with the income allocation on each return. Keep move-date evidence, wage and withholding statements, work-location records where relevant, calculations, and copies of filed forms—especially if your allocation differs from the state wage amount reported on a W-2.
How states divide part-year income
A common framework is to include income from all sources during the time you were a resident and to tax certain income sourced to the state during the time you were a nonresident. The exact rules—including the definitions of income, timing rules, and allocation methods—are state-specific.
| State and material reviewed | Return or schedule identified | Allocation point described by the state |
|---|---|---|
| Illinois, 2025 instructions | Form IL-1040 and Schedule NR | Resident-period income is generally taxable regardless of source; nonresident-period income is taxable when sourced to Illinois. |
| New Jersey, page updated September 28, 2026 | Form NJ-1040; Form NJ-1040NR may also be required | Report income earned or received while a New Jersey resident. New Jersey-source income before moving in or after moving out may require a nonresident return. |
| New York, 2025 instructions | Form IT-203 and its part-year allocation worksheet | The worksheet distinguishes federal amounts, nonresident-period amounts, New York-source amounts during the nonresident period, and resident-period amounts. Special rules address some accrued income, partnership allocations, and wages. |
Illinois says a part-year resident must complete Form IL-1040 and Schedule NR if they received income from any source while an Illinois resident, received Illinois-source income while not an Illinois resident, or are entitled to an Illinois refund. That is an Illinois-specific filing rule, not a nationwide test.
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Arizona’s Department of Revenue says part-year residents are subject to Arizona tax on income earned while Arizona residents and on Arizona-source income earned before moving to or after leaving the state. The exact return and instructions should be checked for the relevant tax year.
Use the right allocation method for wages and other income
Wages earned in more than one location
Follow the state’s wage-sourcing instructions rather than relying only on the state wage figures or withholding on a W-2. New York’s 2025 IT-203 instructions call for a workday calculation in certain cases where a nonresident earned wages inside and outside New York. Keep a workday schedule and supporting work-location records when that method applies.
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Some income may not fit neatly into the date it was paid. New York’s 2025 instructions discuss accrued income and partnership allocations, so review the relevant worksheet and instructions if you have those items. Business income, deferred compensation, equity awards, remote work for an out-of-state employer, multiple residences, or a midyear marriage filing-status change can also require closer review; the general examples here do not settle those situations.
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Filing thresholds and relief provisions differ by state and tax year. As one New Jersey example, the Division of Taxation’s page updated September 28, 2026 lists gross-income thresholds of $10,000 for single filers and married or civil union partner filers filing separately, and $20,000 for joint filers and certain other listed statuses. Confirm the threshold and filing instructions for the specific year and filing status rather than treating those figures as universal or permanent.
For each return, retain a concise record showing how you reached the residency dates and income allocation. Useful records include:
- Move dates and documents supporting when your residence changed.
- Wage statements and state withholding records.
- Work-location or workday records when relevant.
- Income timing records and the calculations used on each state schedule or worksheet.
- Copies of the state instructions, completed forms, and filed returns for the tax year.
The state materials described here include New York and Illinois instructions for tax year 2025 and New Jersey guidance updated September 28, 2026. Use the official instructions for the tax year you are filing; a later-year form may change.
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