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1040 States

Mixed state residencies for taxpayer and spouse

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Select a state to determine what to file when a taxpayer and spouse file a married filing joint federal return, but has a different state residency status.
Alabama
  • You can't file a joint return if one spouse is a resident of AL and the other spouse is a resident of another state; you'll need to file married filing separate for Alabama.
  • You can file a separate Alabama return if only one spouse had income.
Arizona
  • Attach a
    nonresident
     return when both spouses are nonresidents for the entire year or when one spouse is a resident of AZ and the other spouse is a nonresident.
  • Attach a
    part-year
     return when both spouses are part-year residents or when one spouse is an AZ resident and the other is a part-year resident of Arizona.
  • The filing status can be different from the federal return.
  • If the federal return is joint and the AZ return is MFS, you must paper file the AZ return.
Arkansas
  • Attach a part-year return when either spouse was a resident of Arkansas for only part of the year, and the other spouse was not a full year resident.
  • If the federal return is MFJ and only one spouse is a resident of Arkansas, use the Filing Status Optimization utility to calculate the return for the resident spouse. Arkansas has a filing status 5, Married Filing Separate on Different Returns, for these types of returns.
    • If itemizing deductions for Arkansas filing status 5, the deductions should be entered on Screen AR3, in the Income & Adjustments folder.
California
  • Attach a part-year return when either spouse was a resident of California for only part of the year, or whenever the residency status of CA is not the same for both the taxpayer and the spouse. (i.e. the taxpayer was a CA resident and the spouse was a nonresident).
  • The filing status can only be different from the federal if you are filing a California Registered Domestic Partner return, one spouse is an active member of the armed forces, or one spouse is a CA nonresident and had no CA source income.
Colorado
  • You must file the Colorado return using the same status as the federal return.
  • If filing a joint return and the taxpayer and spouse have a different residency status, select part-year resident or nonresident from File > Client Properties > Colorado tab to choose default behavior. The appropriate residency status can then be selected for each spouse on Screen COPYNR, in the Income & Adjustments folder.
Connecticut
  • If filing a federal joint return and the Connecticut residency status is different for the taxpayer and spouse, you must file a separate return unless:
    • If one spouse is a resident and the other is a nonresident, you can file a joint return if you elect to be treated as if you were both full-year Connecticut residents.
  • Attach a part-year return only if both spouses are residents for part of the year with the same period of residency. If the period of residency is different, a separate return is required.
  • If the taxpayer and spouse are both full-year nonresidents but only one spouse has CT source income, only that spouse with CT income is required to file a separate CT nonresident return.
Delaware
  • Spouses that filed a joint federal return and have different residency periods in Delaware can elect to file a joint, separate, or combined separate Delaware return.
  • If you file a joint Delaware return, you are electing to be treated as if you have the same Delaware residency.
  • If the federal return is married filing separate, the Delaware return must use the same filing status.
District of Columbia (Washington DC)
  • Attach a part-year return when either spouse was a resident for only part of the year and the other spouse was a full-year nonresident, or when one spouse is a full-year resident and the other is a nonresident. The nonresident spouse should not have DC sourced income, otherwise DC tax is calculated.
  • Per instructions, the filing status used is the one that generates the lowest tax and indicates that, as a general rule, a return will use the same filing status as the federal return.
  • DC allows a married combined filing separate on same return status. If the federal return was married filing joint status, UltraTax CS automatically optimizes the two and selects the filing status that yields the lowest tax.
    • Note that UltraTax/1040-DC does not optimize for all filing statuses; only married filing joint and married combined filing separate on same return. You must use the Filing Status Optimization for any other filing statuses.
Georgia
  • Generally, you should use the same filing status that is used on the federal return.
  • If you are filing a joint federal return and one spouse is a full-year nonresident with no Georgia-source income, you may file a separate return claiming yourself only, or a joint return claiming total allowable deductions.
  • If one spouse is a resident and one is a part-year or nonresident, use the Nonresident or Part-year Resident status in File > Client Properties > Georgia and complete Schedule 3 on Screen NRPY, in the Income & Adjustments folder, to calculate Georgia taxable income.
Hawaii
  • Generally, you must file a resident return (Form N-11) if you were a resident for the full year or, if married filing jointly, either spouse was a resident for the full year.
    • If one spouse was a resident and the other was a part-year or nonresident, you can still file a joint Hawaii resident return. However, the nonresident spouse would be taxed on their worldwide income for the full year.
    • The nonresident spouse may opt to file a nonresident/part-year return (Form N-15) with a married filing separate status.
  • Generally, you must file Form N-15 as a nonresident if both spouses were nonresidents for the full year, or as a part-year resident if either spouse was taking or giving up residence in Hawaii.
    • You may file a joint return if one spouse is a part-year resident and the other is a part-year or nonresident. However, both will be taxed on the combined worldwide income for the period of Hawaii residence.
    • You may opt to file a married filing separate return that reflects each spouses residency status.
Idaho
  • Attach a part-year resident return when either spouse was a resident for only part of the year, or when one spouse was a resident and the other a nonresident.
  • There are additional filing statuses for military resident and military nonresident.
  • The filing status for Idaho must be the same as the federal return.
Indiana
  • If either spouse lived in Indiana at any point during the year, file Form IT-40PNR and designate as part-year.
  • You can still file a married filing joint return if the residency in Indiana is different for the taxpayer and spouse.
Kansas
  • If one spouse is a resident or part-year resident of Kansas and the other is a nonresident, a nonresident return is to be filed.
  • The Kansas filing status must be the same as the federal filing status (except when filing as Qualifying Widow with a dependent child, HOH is filed for Kansas).
Louisiana
  • Attach a part-year return when either spouse was a resident for only part of the year, and the other spouse was not a full year resident.
  • The filing status must be the same as the federal.
  • If the taxpayer is married and one spouse is not a resident of Louisiana, you have the option of filed a resident or nonresident return. Choose the option that is most beneficial.
Maryland
  • Attach a resident return if one spouse is a resident all year and the other is a military nonresident all year.
  • Attach a part-year return when either spouse was a resident for only part of the year.
  • Generally, if you filed a joint federal return, you must file a joint MD return. You may file a separate return when one spouse is a resident of Maryland and the other is a nonresident.
    • Couples who have different tax periods or were domiciled in different states (also in different counties, cities, towns or taxing areas of MD) on the last day of the tax year may file as married filing separate. See instructions 8 and 19 in the resident tax booklet.
  • If you moved into or out of Maryland during the tax year and received income from MD sources while you were a nonresident of Maryland, you must both a nonresident return and a resident return.
    • Two separate UltraTax clients must be created for this purpose. Use File > Save As to clone the client. Only the Maryland source income that applies to the period as a nonresident should be taxable.
Massachusetts
If residencies differ, the taxpayer and spouse must file as married filing separate. Use Form 1 (resident) or Form 1-NR/PY as appropriate for each spouse.
Michigan
If the return is MFJ:
  • Select Part-year or nonresident in the Michigan tab on Client Properties.
  • On the MINRPY screen in the Income and Adjustments folder, complete the fields in the General Information section. What you enter here will appropriately complete the Residency status on Schedule NR.
If the return is MFS and the non-resident spouse has Michigan income, the taxpayer will file the Schedule NR. However, a MFS spouse with no Michigan income does not have a filing requirement.
Mississippi
  • The Mississippi filing status must agree with the federal filing status.
  • Attach a part-year return when either spouse was a resident for only part of the year, and the other spouse was not a full year resident.
  • When one spouse is a full time Mississippi resident and the other spouse is either a part-year or nonresident, you must file a nonresident Form 80-205.
    • The resident spouse will report income from all sources for the entire year and the nonresident spouse will only report income earned in Mississippi.
Missouri
  • The Missouri filing status must be the same as the federal filing status with two exceptions:
    1. If you are claimed as a dependent on another person's return, there is a special checkbox on Form MO-1040.
    2. If you are filing married filing separate and the spouse is not filing or required to file, there is also a special checkbox on Form MO-1040.
  • Only one Missouri return is filed whether it is a resident, part-year or nonresident.
Montana
  • Attach a part-year return when either spouse was a resident for only part of the year.
  • The filing status can only be different from the federal if married filing joint individuals benefit from filing separately.
    • You may elect to file separately on the same form (a Montana filing status that can be elected on Screen MTGen), in which case a single residency must be selected; or
    • You may file separately by using the Filing Status Optimization to split the return and select different residencies.
Nebraska
  • Attach a resident return when either spouse was a resident for only part of the year, and the other spouse was not a full-year resident.
  • The filing status can only be different from the federal if one spouse is a Nebraska resident and the other spouse is a part-year or nonresident. You can elect to file jointly and both are taxed as residents, or you can use the Filing Status Optimization to file separate returns.
New Hampshire
  • Only attach a part-year return if both spouses are residents for part of the year.
  • Nonresidents do not file the Interest and Dividends return.
New York
  • Attach a part-year return when either spouse was a resident for only part of the year, and the other spouse was not a full-year resident.
  • The filing status can only be different from the federal if one spouse is a full-year resident and the other is a part-year or nonresident, both with New York income.
    • Use the Filing Status Optimization to file two separate returns, each reflecting the proper residency for each spouse.
North Dakota
  • File a North Dakota return using the same status as the federal return.
  • If filing a joint return and the taxpayer and spouse have different residency status, select part-year resident or nonresident from File, Client Properties, then North Dakota tab to choose default behavior. The appropriate residency statuses can then be selected for each spouse on Screen NDNRPY in the Income and Adjustments folder.
  • The main return, Form ND-1, accompanied by the Schedule ND-1NR, is used.
Ohio
  • Attach a part-year return when both spouses were residents for only part of the year, or for any split residency statuses. Use Screen OHPYNR in the Income & Adjustments folder to indicate split residency.
  • The filing status for Ohio must match the federal filing status, although qualifying widower and head of household are considered single.
  • Note that Ohio has a substantial marriage penalty. Use the Filing Status Optimization to take this into account.
  • If no federal return will be filed, the Ohio state return may be filed joint or separate.
Ohio cities
  • By default, all city returns that are added are considered nonresident returns.
  • Enter a
    Resident city code
     on Screen OHCGen to change to a full-year resident return.
  • Complete the Part-year residency information on Screen OHCGen to change to a part-year resident return.
  • If the taxpayer and spouse have different residencies, use the Filing Status Optimization to split the return.
  • The filing status for Ohio cities is either joint or single. Generally this is the taxpayer's option although some cities require separate filings.
Ohio school district
  • By default, both spouses are marked as full-year residents. School districts do not tax nonresidents.
  • Use the Part-year and Nonresident section of Screen OHSD to indicate part-year or nonresident status.
  • The School District filing status must match the federal filing status.
Oklahoma
  • Attach a part-year return when either spouse was a resident for only part of the year, and the other spouse was not a full-year resident.
  • The OK filing status is generally the same as the federal filing status except for married taxpayers that file a joint federal return, and one spouse is a full year OK resident (military or civilian) and the other is a full-year nonresident civilian.
    • A married filing joint return may be filed using the Filing Status Optimization, where each spouse files a return matching their Oklahoma residency status; or
    • The couple may file a married filing joint Oklahoma resident return that includes all income of both spouses and claim a credit for tax paid to another state.
Oregon
  • Attach a nonresident return when at least one spouse is a nonresident all year (if filing jointly), or you meet the military personnel nonresident requirements.
  • Also attach a nonresident return for special-case Oregon residents (i.e. Oregon residents not living in Oregon).
  • The Oregon filing status can only be different from the federal in the following scenarios:
    • Registered domestic partners
    • If spouses file a joint federal return and the taxpayer and spouse had a different residency status for Oregon, you may choose to file separately.
Pennsylvania
  • Attach a part-year resident return when either spouse was a resident of Pennsylvania for only part of the year.
  • Married filing joint filers on the federal return that have mixed residency status within Pennsylvania should file a married filing separate return using the Filing Status Optimization.
Vermont
  • Attach a part-year return when either spouse was a resident for only part of the year.
  • The filing status must be the same as the federal return except when one spouse is a VT resident and the other is a nonresident with no Vermont income. In this scenario, the resident spouse may opt to file Married Filing Separate via Filing Status Optimization.
Virginia
  • Attach a part-year return when either spouse was a resident for only part of the year.
  • If one spouse is a full-year resident and one is a nonresident, the resident spouse must file a separate return. If the nonresident spouse has VA income, they must file a nonresident return. Military personnel and members of the US Congress who are domiciliary residents of another state are considered nonresidents of VA. This does not apply to spouses of military personnel or members of Congress.
  • If one spouse is a full-year resident and the other is a part-year resident, use Form 760PY to either file jointly or married filing separate combined.

This article applies to:

  • Product: UltraTax CS
  • Return type: 1040 Individual
  • State: All states,Alabama,Alaska,Arizona,Arkansas,California,Colorado,Connecticut,Delaware,District of Columbia,Florida,Georgia,Hawaii,Idaho,Illinois,Indiana,Iowa,Kansas,Kentucky,Louisiana,Maine,Maryland,Massachusetts,Michigan,Minnesota,Mississippi,Missouri,Montana,Nebraska,Nevada,New Hampshire,New Jersey,New Mexico,New York,North Carolina,North Dakota,Ohio,Oklahoma,Oregon,Pennsylvania,Puerto Rico,Rhode Island,South Carolina,South Dakota,Tennessee,Texas,Utah,Vermont,Virgin Islands,Virginia,Washington,West Virginia,Wisconsin,Wyoming

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