State of Residency
Your state of residency, referred to as your principal place of residence, is determined by some or all of the following factors (no single factor makes you a resident). It is the state where you:
- Own or rent your main home where you spend most of your time
- Intend to return to if you work, travel or vacation elsewhere temporarily
- Maintain your driver's license
- Register to vote
- Maintain your primary bank account(s)
- Have strongest family ties
- Your children live and attend school
- Own or run your main business, especially if you live in that state
If you are a college student studying away from home, you need to consider what state you earned the most income, your financial aid requirements, tuition requirements, etc.
For information for Military filers and their families, select Military Filers and Their Families