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winktax
winktax, Enrolled Agent
Category: Tax
Satisfied Customers: 425
Experience:  18 years experience as an Enrolled Agent, insurance agent, stock broker and financial advisor.
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I have lived and worked in Maryland from 1/1/2011 to 6/30/2011,

Resolved Question:

I have lived and worked in Maryland from 1/1/2011 to 6/30/2011, therefore I am filing state tax with MD as part year resident. On 7/1/2011 to 9/9/2011 I took a temporary locum tenens job in Missouri (as independent contractor), therefore I am filing tax return there as a non-resident of MO. Subsequently, I left to Switzerland on 9/25/2011 where I took a job starting on October 1, 2011 and I will be here for another 1.5 years. My question is as follows: since I quit MD on 6/30 and have no intention to come back to live in MD) and left to Switzerland on 9/25, it appears that I have no state of residence between 6/30/2011 and 9/25/2011. Is that ok not to have a state of residence for these 3 months or should I be filing as a resident of MD until 9/25 even though I quit MD for good on 6/30?
Submitted: 5 years ago.
Category: Tax
Expert:  winktax replied 5 years ago.

winktax :

States tax income based on residency and nexus (effectively connected income). ie. if you live there you pay tax, if you earned it in the state you pay tax.

winktax :

You were a resident of MD until 6/30, you are correct you file a tax part year tax return for that income. technically you were a resident of MO for a little over 2 months. you should file a part year resident return for MO. You were a resident because you were there and did not have another tax home. Filing a part year vs non-resident MO return should make no difference.

Customer:

Great thank you

winktax :

As of 9/25, you have no tax home in the US, and no effectively connected income to any state, thus you have no need to file any state return. Your only requirement as a US citizen is to file a US tax return.

Customer:

But I do still have to file MO and MD tax returns this year since I lived there I assume. For the next year, I need only to file federal return, correct?

winktax :

Correct, two state returns for 2011, no state return for after 9/25 and 2013.

winktax :

No state return for 2012.

Customer:

Perfect, thanks again for your help!

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