Filing State Tax Return


Filing a State Tax Return

Some states require a State Tax Return to be submitted.

If you have a State Tax Return that needs to be filed, please order it from the Packages page along with your Federal Tax Return.

When you order a State Tax Return from us, we will take care of everything for you and notify you once it has been recieved by the relevant state.

NOTICE: A State Tax Return can only be ordered with a Federal Tax Return.

How to pay your federal taxes to the IRS;

The IRS has various tax payment options and we have listed them below. Please chose a suitable payment option convenient to you.

Federal income tax –

  • Payment via a US bank account:

Below is the link to the IRS payment website, which allows you to set up direct debit from your US bank account without any charges.

Please visit https://www.irs.gov/Payments/Direct-Pay. This service requires you to authenticate your identity, so please have your prior year tax return handy while setting up this payment option.

  • Payment via a US debit or credit card:

This is a commonly used way to make estimated tax payments. However, there is a convenience fee for using a credit card and a flat fee of $3.95 for debit card.

Please visit https://www.irs.gov/uac/Pay-Taxes-by-Credit-or-Debit-Card

  • Electronic funds transfer from a US bank account:

You can transfer funds electronically. Please note, you should register on the IRS website and obtain a PIN and an internet password for this service.

Please visit https://www.irs.gov/uac/EFTPS-The-Electronic-Federal-Tax-Payment-System

If an Alabama resident accepts employment in a foreign country for a definite or indefinite period of time with the intent of returning to the U.S., the individual remains an Alabama resident and all income, wherever earned, is subject to Alabama income tax. This is true even if the taxpayer leaves no property in Alabama.

Ala. Dept. of Rev., Form 40 Booklet.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = No. Use form 4868A
 

Alaska doesn’t impose an individual income tax.

 

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = not applicable

Accepts Federal Extensions = not applicable


 

If an Arizona resident leaves the state for a temporary period, the taxpayer remains an Arizona resident while out of the state. A resident is subject to tax on all income no matter where the income is earned.

Ariz. Rev. Stat. Ann. § 43-104(19)(b); Instructions 2013 Resident Personal Income Tax Return. An Arizona resident is deemed to become a nonresident if he or she changes residence to another country. See DeWitt v. McFarland, 112 Ariz. 33, 34-35, 537 P.2d 20, 21-22 (1975) (quoting State v. Dillett, 240 Wis. 465, 3 N.W.2d 699, 700 (1942)) (Vietnam was the taxpayer’s domicile because he intended to remain there for an indefinite period).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty =Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax isn't due

A taxpayer can be deemed to be an Arkansas resident even if he or she is absent from Arkansas for a long period of time.

Ark. Regs. 2.26-51-102(9)(b).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty =Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax isn't due

An individual domiciled in California who leaves the state retains California as a domicile as long as the individual has the definite intention of returning to California, regardless of the length of time or the reasons why the individual is absent from the state.

Cal. Code Regs. tit. 18, § 17014(c). There is an exception from resident taxation for domiciliary residents who are absent from California for at least 546 consecutive days on employment-related contracts. California Tax Publication 1031 (2010).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes

A Colorado resident reporting federal taxable income must continue to file Colorado returns as a full-year resident no matter how long he or she is out of the country. Most such individuals are working on a temporary assignment, and return to Colorado. Because of this, there is a presumption that people from Colorado working in foreign countries are still Colorado residents.

Colorado FYI Income 28 (October 2006).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = If 90% of the tax due has been paid, then yes.

Generally, a Connecticut resident won’t lose domicile in the state merely by moving to a foreign country. Instead, he or she must actually change residence to the foreign country through an intent to reside there indefinitely.

Conn. Agencies Regs. § 12-701(a)(1)-1(d)(2); see Amen v. Law, No. CV 02 051533702 0515337 (Conn. Super. Ct. 4/14/05) (holding that taxpayer retained his Connecticut domicile despite moving abroad for work because he failed to show an intent to change his domicile by, rather than selling, leasing his home for short periods of time based on the duration of his employment, including early termination provisions in the lease, undertaking major renovations on the home before returning, having employment abroad that was temporary in nature and maintaining a link to his country club in order to renew active membership when he returned).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = No, form CT-1040EXT

Delaware residents aren’t considered to have terminated their state domicile when they move to a foreign country. However, individuals can be treated as nonresidents for tax purposes if they are present in the foreign country or countries for at least 495 full days in any consecutive 18-month period, and during that period aren’t present in Delaware for more than 45 days, and don’t maintain an abode for themselves or their families. This doesn’t apply when the taxpayer is an employee of the U.S. government, including the military.

Del. Code Ann. tit. 30, § 1103.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty =Yes

Due Date = April 30

Accepts Federal Extensions = Yes, when tax is not due to be paid

An individual is a resident of the district if that person is domiciled in the district or if he or she maintains a place of abode in the district for an aggregate of 183 days during the year. Temporary or transitory absences from the district aren’t sufficient to abandon domicile or place of abode.

D.C. Code Ann. § 47-1801.04(42); D.C. Mun. Regs. tit. 9, § 105.6. D.C.’s code has exclusions to residency for elected officials and their staff who are domiciled in other states, and for persons who aren’t required to file U.S. tax returns, which would exclude foreign government and consular staff from filing as district residents. D.C. Code § 47-1801.04(42); Instructions to 2013 Form D-40.

Florida doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = not applicable

Accepts Federal Extensions = not applicable

Once a taxpayer becomes a Georgia resident for tax purposes, he or she remains a resident until he or she can show to the satisfaction of the commissioner that he or she has become a legal resident or domiciliary of another state and that he or she hasn’t resided in Georgia for 183 days or more during the year.

Ga. Code Ann. § 48-7-1(10)(B).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, attach Federal Extension form 4868 to a GA tax return

A Hawaii resident working in a foreign country will remain a Hawaii resident unless permanent resident status is granted by the foreign country.

Hawaii 2013 N-11 Resident Income Tax Forms and Instructions.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Yes

Treaty = No

Due Date = April 20

Accepts Federal Extensions = No

Once a taxpayer is domiciled in Idaho, a concurrence of three factors must occur to change the individual’s domicile. The factors are (1) the intent to abandon the Idaho domicile, (2) the intent to acquire a new domicile and (3) physical presence in the new domicile.

Idaho Regs. § 35.01.01.030.02.a. See also, Pratt v. Idaho State Tax Comm’n, 128 Idaho 883, 885 n.2, 920 P.2d 400, 402 n.2 (1996); Idaho Commission Decisions Docket No.16986.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Automatic extension when no tax is payable OR when 80% of tax is paid OR when 100% of the prior year tax is paid

An individual who is absent from Illinois for one year or more will be presumed to be a nonresident of Illinois. Ill. Admin. Code tit. 86, § 100.3020(f). However, this isn’t a blanket statement that can be used in regard to foreign moves—a person who is away for even lengthy periods of time on foreign assignments may still be considered domiciled in Illinois. Illinois General Information Letter IT 09-0024-GIL (Aug. 3, 2009). If an individual spends in the aggregate more than nine months of any taxable year in Illinois it will be presumed that he or she is a resident of Illinois. These presumptions aren’t conclusive, and may be overcome by other satisfactory evidence to the contrary.

Illinois General Information Letter IT 06-0013-GIL (June 7, 2006).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes

U.S. citizens domiciled in Indiana who go to a foreign country for a limited amount of time because of a work assignment or for study, research or any other purpose don’t lose Indiana domicile unless they can clearly show intent to remain in that foreign country permanently and that they don’t plan to return to Indiana.

Indiana Tax Information Income Tax Bulletin 55 (September 2001).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid

Iowa doesn’t provide a definition for expatriates. However, once an individual is domiciled in Iowa, the status is retained until the individual takes positive action to become domiciled elsewhere, relinquishes the rights and privileges of residency in Iowa, and meets the Julson criteria. A new domicile is perfected by: (1) a definite abandonment of the former domicile; (2) actual removal to, and physical presence in, the new domicile; and (3) bona fide intention to change and to remain in the new domicile permanently or indefinitely.

Julson v. Julson, 255 Iowa 301, 122 N.W.2d 329, 331 (1963). Individuals claiming domicile outside the state of Iowa may be required to provide documentation supporting the claim.

Iowa Admin. Code r.701-38.17(422)(2).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = April 30

Accepts Federal Extensions = Only when no tax is payable or when 90% of the tax has been paid

Kansas doesn’t provide a designation for expatriates. However, being absent from Kansas for more than six months is not, by itself, enough to create a presumption that a new domicile has been created. Also leaving the state to accept a job assignment isn’t enough to create a presumption that a new domicile has been created.

Kan. Admin. Regs. 92-12-4a. If a person leaves the state to accept a job assignment in another jurisdiction, that person isn’t presumed to have lost domicile in Kansas. Kan. Admin. Regs. 92-12-4a(b).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes

An individual residing in a foreign country who is permitted to file federal income tax returns as a nonresident citizen, and who immediately before residing in a foreign country was domiciled in Kentucky, is presumed to be a Kentucky resident and is required to file a resident Kentucky income tax return.

103 Ky. Admin. Regs. 17:010.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes

Louisiana has no separate rule for expatriates. For income tax purposes, every natural person who is domiciled in the state, and every other natural person who maintains a permanent place of abode within Louisiana or who spends an aggregate of more than six months of the taxable year within the state, is deemed to be a state resident.

La. Rev. Stat. Ann. § 47:31(1).

A natural person can change domicile by moving his or her residence to another location with the intent to make that location his or her habitual residence.

La. Civ. Code Ann. art. 44.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = Yes

Due Date = May 15

Accepts Federal Extensions = Only when filed with LA before May 15 and is extended to Nov 15

Maine doesn’t provide a designation for expatriates. However, Maine provides a foreign safe harbor with respect to residency.

Me. Rev. Stat. Ann. § 5102(5); Code Me. R. § 18-125-807.08.

Under the safe harbor, an individual who is domiciled in Maine will be treated as a nonresident individual if he or she satisfies all three of the following requirements: within any period of 548 consecutive days, the individual is present in a foreign country (or countries) for at least 450 days; during the 548-day period, the individual isn’t present in Maine for more than 90 days, and doesn’t maintain a permanent place of abode in Maine where the individual’s spouse (unless the spouse is legally separated) or minor children are present for more than 90 days; and during the nonresident portion of the taxable year during the 548-day period the individual is present in Maine for a number of days that doesn’t exceed an amount which bears the same ratio to 90 as the number of days contained in the nonresident portion of the taxable year bears to 548.

Me. Rev. Stat. Ann. § 5102(5); Code Me. R. § 18-125-807.08.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes, foreign state or political sub division

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = No, automatic when no tax is payable or 90% of tax has been paid

A person may be legally prohibited from establishing a domicile in a foreign jurisdiction because of immigration or visa restrictions. For example, an individual who is sent to a foreign country to perform the duties of the individual’s job may not be allowed to remain in that country for an indefinite period of time. Maryland Administrative Release No. 37, Domicile and Residency (2009). An individual who is required to leave a foreign country after a certain period of time, or upon the happening of a certain event, can’t establish a domicile in that country and, therefore, can’t effectuate a change of domicile, regardless of intent. Certain factors to consider include: (1) Is the taxpayer employed by the U.S. government, including the military? (2) Is the taxpayer in the foreign country under a work visa or other restrictive visa? (3) Is the taxpayer in the foreign country on a temporary assignment?

Maryland Administrative Release No. 37, Domicile and Residency (2009).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid

A person can be considered a resident even if that person isn’t domiciled in Massachusetts. A resident is a person who maintains a permanent place of abode in Massachusetts and spends more than 183 days of the taxable year in Massachusetts.

Mass. Regs. Code tit. 830, § 62.5A.1(1).

Massachusetts doesn’t apply the foreign earned income exclusion.

Mass. Gen. L. ch. 62, § 2(a)(1)(C).

However, the state’s residents who are taxed on income earned in Canada or in any of its provinces are entitled to claim credit for such taxes after accounting for any federal credit.

Frequently Asked Questions and General Information for Nonresidents and Part-Year Residents (Dec. 1, 2010).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Canadian only

Treaty = Only for income

Due Date = April 15

Accepts Federal Extensions = Yes, if MA extension form is unavailable and no tax is due. Otherwise MA form M-4868

Domicile in Michigan, once established, isn’t lost until there is a concurrence of all of the following: the specific intent to abandon the old domicile; the intent to acquire a specific new  domicile; and actual physical presence in the new domicile. Generally, the domicile of the wife follows that of the husband.

Mich. Admin. Code r. 206.5.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Only for Canadian Province

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when filed with MI with balance due, otherwise MI form 4

Minnesota doesn’t provide a definition of who is an expatriate.

See Minnesota Individual Income Tax Fact Sheet 1 (November 2013); IRS, Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad; federal Form 2555, Foreign Earned Income.

Foreign earned income that qualifies for the federal foreign earned income exclusion won’t be taxed by Minnesota. Also, an expatriate will qualify as a nonresident if he or she has established a tax home in a foreign country and has been outside the U.S. for at least 330 days during a 12-month period.

Minnesota Individual Income Tax Fact Sheet 1 (November 2013).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Canadian only

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = No, automatic 6 months

In Mississippi, a resident who does the following remains a resident of the state: accepts temporary employment in another country; or travels extensively abroad or accepts a temporary assignment in another country; or otherwise leaves the state with intentions, at the time of departure, of returning to the state.

Miss. Regs. § 35.III.07.01.105.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid, otherwise use MS form 80-180

Missouri doesn’t provide a definition for expatriates. However, an individual domiciled in Missouri who doesn’t maintain a permanent place of abode in Missouri and maintains a permanent place of abode elsewhere, and spends 30 days or less of the taxable year in Missouri, isn’t a resident.

Mo. Rev. Stat. § 143.101; Mo. Dept. of Rev., Form MO-A Instructions.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid and attached to an ITR. If a balance is due, use MO form MO-60

Montana status as a resident can’t be lost until residency in another state or country is gained.

Mont. Code Ann. § 1-1-215(3).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Treaty = No

Due Date = April 15

Accepts Federal Extensions = No extension is required when 90% or more of the tax payable has been paid. If there is a balance, file form EXT-13

Any citizen residing outside the U.S. whose last domicile within the U.S. was within Nebraska will continue to be a Nebraska resident until the person ceases to be a citizen of the U.S., establishes residence as a permanent resident alien in a foreign country, or re-establishes another domicile within the U.S.

Neb. Admin. R. & Regs. 22-001.03A.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid

Nevada doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = not applicable

Accepts Federal Extensions = not applicable

New Hampshire doesn’t provide a definition for ‘‘expatriates.’’ However, New Hampshire doesn’t consider an individual to be a part-year resident if the person is temporarily absent from his or her state of residence.

N.H. Code Admin. R. [Dept. Rev. Admin.] 902.03.

In New Hampshire, a temporary absence from an individual’s state of residence exists when a person is in another state or country on an employment assignment of limited duration after which the person returns to his or her regular place of employment or another temporary assignment; for seasonal trips resulting from a desire to be in a different climate from the individual’s state of residence; for trips of varied duration visiting friends, relatives or various parts of the country or world; or other similar absences where the person doesn’t effect an establishment of intent to be a New Hampshire resident.

N.H. Code R. [Dept. Rev. Admin.] 902.03.

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = not applicable

Due Date = April 15

Accepts Federal Extensions = no extension is required if all tax has been paid. Where a balance is due, file NH form DP-59-A

A taxpayer may only have one domicile at a time. Once established, a taxpayer’s domicile continues until the taxpayer moves to a new location with the intent to establish a fixed and permanent home there. A taxpayer’s domicile isn’t changed when the taxpayer moves to a new location, even for an extended period of time, if the taxpayer intends to remain there only for a limited time.

New Jersey Technical Bulletin GIT-6.

Included within the definition of ‘‘resident’’ is a person who isn’t domiciled in New Jersey, but who maintains a permanent place of abode in the state and spends in the aggregate more than 183 days of the taxable year in the state, unless the individual is in the U.S. Armed Forces.

N.J. Rev. Stat. § 54A:1-2(m).

A place of abode, whether inside or outside of New Jersey, isn’t permanent if it is maintained only during a temporary stay for the accomplishment of a particular purpose, such as for a temporary job assignment.

N.J. Div. of Taxn., Instructions to Form NJ-1040.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, if 80% of the tax due, has been paid. Otherwise, file NJ form NJ-630

Taxpayers can only have one domicile, and a New Mexico domicile isn’t changed until the taxpayer can show by clear and convincing evidence abandonment of the domicile and the establishment of a new domicile outside of New Mexico.

N.M. Taxn. and Rev. Dept., 2013Personal Income Tax (PIT) Form Packet.

If a taxpayer’s domicile is New Mexico and the taxpayer goes to a foreign country for a business or work assignment, or for study, research or any other purpose, the taxpayer’s domicile doesn’t change unless it is shown that he or she definitely doesn’t intend to return to New Mexico.

N.M. Taxn. and Rev. Dept., PIT 1.

In New Mexico, no change in domicile results when an individual leaves the state if the individual’s intent is to stay away only for a limited time, no matter how long, including: for a period of rest or vacation; to complete a particular transaction, perform a contract or fulfill an engagement or obligation, but with the intent to return to New Mexico whether or not the transaction, contract, engagement or obligation is completed; or to accomplish a particular purpose, but with no intend to remain in the new location once the purpose is accomplished.

N.M. Admin. Code tit. 3, § 3.1.9(C)(3).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes, foreign states

Due Date = April 15

Accepts Federal Extensions = Yes

Certain persons aren’t deemed residents although domiciled in New York state. Any person domiciled in New York state is a resident for personal income tax purposes for a specific taxable year unless for that year such person satisfies all three of the requirements in (1) or all three requirements in (2) below. (1) A person isn’t deemed a resident although domiciled in New York state if: the person maintains no permanent place of abode in New York state during such year; the person maintains a permanent place of abode outside New York state during such entire year; and the person spends in the aggregate not more than 30 days of the taxable year in New York state.

N.Y. Comp. Codes R. & Regs. tit. 20, § 105.20(b)(1).

(2) A person isn’t considered a resident of the state although domiciled in the state if: within any period of 548 consecutive days the taxpayer is present in a foreign country or countries for at least 450 days; during the period of 548 days, the taxpayer, the taxpayer’s spouse (unless the spouse is legally separated), and the taxpayer’s minor children aren’t present in the state for more than 90 days, and during the nonresident portion of the taxable year with or within which the period of 548 consecutive days begins and the nonresident portion of the taxable year with or within which the period ends, the taxpayer is present in the state for a number of days that doesn’t exceed an amount which bears the same ratio to 90 days as the number of days contained in that portion of the taxable year bears to 548 days.

N.Y. Tax Law § 605(b)(1)(A); N.Y. Comp. Codes R. & Regs. tit. 20, § 105.20(b)(2).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Canadian Provence's only

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid and from 4868 is filed with the State. Otherwise use form IT-370

Certain persons aren’t deemed residents although domiciled in New York City.

N.Y. Tax Law § 1305(a)(1); N.Y. City Admin. Code § 11-1705(b)(1)(A).

North Carolina doesn’t have a specific designation for expatriates. However, a resident who leaves North Carolina during the taxable year is considered to be a resident until he or she both establishes a definite domicile elsewhere and has abandoned any domicile in North Carolina. Unless there is convincing contrary proof, an individual is presumed to be a resident if he or she is present in the state for more than 183 days. However, an individual’s absence from the state for more than 183 doesn’t raise a presumption that the individual isn’t a resident.

N.C. Gen. Stat. § 105-153.3(12).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Due Date = April 15

Accepts Federal Extensions = No

For income tax purposes, ‘‘resident’’ means any person domiciled in North Dakota and any other person who maintains a permanent place of abode within the state and spends in the aggregate more than seven months of the income year within the state. Full-time active duty members of the armed forces who are assigned to North Dakota military installations, or members’ spouses, aren’t ‘‘residents’’ of North Dakota for income tax purposes simply by voting in an election in the state.

N.D. Cent. Code § 57-38-01(11).

In North Dakota, an individual that moves into, or moves out of, the state during the taxable year is considered a part-year resident.

N.D. Admin. Code § 81-03-02.2-01(4).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes

In Ohio, the following factors may be considered in making a determination of an individual’s domicile: the number of contact periods that the individual has in Ohio; the individual’s activities in tax years other than the tax year or years at issue; and any other fact the tax commissioner deems relevant.

Ohio Admin. Code § 5703-7-16; Ohio Information Release IT 2007-08.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Treaty = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid

In Oklahoma, a nonresident individual, with respect to foreign earned income and deductions, includes an individual who during any period of 24 consecutive months is out of the U.S. at least 550 days and isn’t present in Oklahoma for more than 90 days during any taxable year. A nonresident individual also includes someone who, within a 24-month window for any period of less than an entire taxable year, isn’t present in Oklahoma for a number of days equal to the same ratio to 90 days as the number of days contained in the period of less than an entire taxable year bears to 365. Finally, a nonresident individual includes someone who, during a consecutive 24-month period, doesn’t maintain a permanent place of abode in Oklahoma at which the individual’s spouse (unless the spouse is legally separated) or minor children are present for more than 180 days.

Okla. Stat. Ann. tit. 68, § 2353(4).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = Yes, when tax is not due to be paid and filed with State 4868

For Oregon income tax purposes, the term ‘‘nonresident’’ includes a person who is a ‘‘foreign nonresident,’’ which means someone who is:a qualified individual under I.R.C. § 911(d)(1), and has a bona fide residence in a foreign country for one full tax year, or is physically present in a foreign country for 330 full days out of a consecutive 12-month period.

Or. Admin. R. 150-316.027(1)(b).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes

Due Date = April 15

Accepts Federal Extensions = Yes, if no tax is owing and the box is selected and the form 4868 is attached. If a balance is due, use form 40-EXT

If an individual retains his or her domicile in Pennsylvania and wishes to change residency to a foreign jurisdiction, the individual must maintain no permanent place of abode in Pennsylvania during the year, maintain a permanent place of abode elsewhere during the year and spend in the aggregate not more that 30 days of the taxable year in Pennsylvania.

61 Pa. Code § 101.4(a); 61 Pa. Code § 121.7; Pa. Dept. of Rev., REV-611 PO, Determining Residency for PA Personal Income Tax Purposes (July 2013).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Yes

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes, if payable balance is nil

Every resident of Rhode Island required to file a federal tax return, or every nonresident individual who has Rhode Island source income, must file a Rhode Island tax return. R.I. Regs. § PIT 90-3(I)(B). The term resident includes a person who isn’t domiciled in Rhode Island but maintains a permanent place of abode there for more than 183 days of the taxable year, unless the individual is in the U.S. Armed Forces.

R.I. Gen. Laws § 44-30-5(a)(2).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = Yes

Treaty = No

Due Date = April 15

Accepts Federal Extensions = only when there is no balance due

An individual won’t be subject to South Carolina income tax if it can be shown that the individual has become domiciled in a foreign country, is no longer a South Carolina resident, has severed all connections with South Carolina and has clearly demonstrated an intention to reside abroad permanently with no intention of returning to South Carolina.

117 S.C. Code Regs. § 620.1.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes, foreign states

Due Date = April 15

Accepts Federal Extensions = Yes if no balance is due and ITR is attached

South Dakota doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = not applicable

Due Date = not applicable

Accepts Federal Extensions = not applicable

Tennessee doesn’t have specific requirements or definitions for expatriates. Tennessee imposes individual income tax on persons whose legal domicile is in Tennessee and persons who maintain a residence in Tennessee for more than six months during the year.

Tenn. Code Ann. § 67-2-101(5).

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = Yes, with form 4868 attached

Texas doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = not applicable

Due Date = not applicable

Accepts Federal Extensions = not applicable

Utah doesn’t provide a definition of expatriate.

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = No written extension is required

An individual qualifies as a Vermont resident for the portion of the taxable year during which the individual is domiciled in the state or the individual maintains a permanent place of abode and is present in the state for more than an aggregate of 183 days of that taxable year.

Vt. Stat. Ann. tit. 32, § 5811(11).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Yes, Canadian province's only

Due Date = April 15

Accepts Federal Extensions = Yes with form 4868 attached

Expatriates aren’t considered actual residents so long as they aren’t domiciled in Virginia and don’t maintain a place of abode in Virginia for more than 183 days, in the aggregate, during the taxable year.

Va. Regs. § 10-110-30(B).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = Only on foreign pensions

Due Date = May 1st

Accepts Federal Extensions = No extension is required when 90% or more of the tax payable has been paid. If a balance is due, file VA form 760 IP

Washington doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = not applicable

Due Date = not applicable

Accepts Federal Extensions = not applicable

West Virginia defines a resident as an individual who is either domiciled in the state or who maintains a permanent place of abode in West Virginia, and spends more than 183 days in state in the aggregate during a taxable year, or both.

W. Va. Code § 11-21-7(a).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = Yes when there is no balance due. The WV ITR must be marked "Federal Extension Granted" and show the IRS confirmation number

Every natural person domiciled in Wisconsin is deemed to be residing within the state for purposes of determining liability for income taxes.

Wis. Stat. § 71.02(1).

Any nonresident and every person who changes domicile into or out of Wisconsin during the taxable year must file a return if the single individual has gross income of $2,000 or more, or if the married individual and spouse have a combined gross income of $2,000 or more.

Wis. Stat. § 71.03(2)(a)(2).

Foreign Earned Income Exclusion = Yes

Foreign Tax Credits = No

Due Date = April 15

Accepts Federal Extensions = Yes with form 4869 attached

Wyoming doesn’t impose an individual income tax.

Foreign Earned Income Exclusion = not applicable

Foreign Tax Credits = not applicable

Due Date = not applicable

Accepts Federal Extensions = not applicable

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Date published: 07/20/2016