US multi-state residency and income allocation

Scope

This Guide is a method for US individuals who live, move or work in more than one US state. It covers:

• domicile and statutory residency (the "permanent place of abode plus days" tests);
• part-year returns in a move year;
• sourcing a nonresident's wages by days worked, including the convenience-of-the-employer rule and the remote-worker problem;
• wage reciprocity agreements;
• the resident credit for tax paid to another state;
• the federal bar on source-state tax of retirement income (4 U.S.C. § 114).

Tax year. The primary year is tax year 2026 (returns filed in 2027). The latest state forms and instructions published at writing are for 2025, so the state rules below are taken from those 2025 documents and from current statutes. Check each state's 2026 instructions when they are published. A dated section at the end covers 2025 returns.

How to read the state detail. Residency, sourcing and credits are state law, and every state differs. The key-state table gives each rule with its official source. A state marked check was not verified from an official source for this Guide: confirm it on that state's own site before relying on it. Where the Tax Library has a state Guide (New York IT-201, New Jersey, Pennsylvania, Connecticut, Delaware, Georgia, Maryland, California 540, Kentucky, Arkansas, Virginia), this Guide follows the same rule.

Not covered: business apportionment, pass-through entity taxes, trusts and estates, foreign residency and treaties, US territories, athletes and entertainers, and local taxes. Each state's return computation is in its own Guide.

Ask the client first

• Which state was the client domiciled in on 1 January and on 31 December? If it changed, what is the move date, and what did they do to leave the old state (home sold or let, licence, voter registration, family, business)?
• In every state where they kept a home of any kind during the year: was it suitable for year-round living, who used it, and for how much of the year was it kept?
• A day count for each such state, with records (calendar, travel, card and toll records). Which state counts part days as full days matters (see the table).
• For each job: where is the employer's office the employee is assigned to or reports to? Where was each workday actually spent (office, home, client site, travel)? Did the employer require any work outside the office state, in writing?
• Every Form W-2 state box, and which states withheld. Did the employee file a reciprocity or nonresidence certificate with the employer?
• Equity awards (grant, vest and exercise dates, and where the employee worked in between), deferred compensation, severance and bonuses paid after a move.
• Retirement income received after a move: IRA, 401(k), pension, or a nonqualified plan, and how it is paid (lump sum or periodic).
• Rental property, business or partnership income in another state.
• Any return filed in another state, with a copy (most states need it for the credit).

The method, step by step

1. Fix the resident state or states for each part of the year. Start with domicile: a person has only one domicile, and it does not change until they leave the old one and set up a new one. New York requires "clear and convincing evidence" of the change; a certificate of domicile or a new voter registration alone is not enough (NY residency FAQ). A domiciliary can still be a nonresident in some states under a narrow exception (see the boundary table).
2. Test statutory residency in every other state where the client kept a home. Most such tests need both a home (an abode) and a day count. Read each state's own wording: "more than 183 days" and "184 days or more" mean the same thing, but "183 days or more" (Maryland) does not, and Virginia's statute looks at the abode for "more than 183 days" rather than at days present. See the key-state table. A person can be a resident of two states at once: the domicile state and a statutory-residence state. Both then tax all income, and relief comes only through the resident credit (step 7).
3. Split the year if the client moved. For each state, the part-year return taxes all income received while a resident, plus that state's source income for the nonresident part. Many states compute the tax as if the person were a full-year resident and then apply an income ratio. New York does this, and adds "special accrual" rules for items accrued around a move (IT-203-I). New Jersey has no single part-year return: file NJ-1040 for the resident period and NJ-1040NR for any New Jersey income as a nonresident (GIT-6).
4. Source each nonresident item. Wages: by where the work is physically done, measured in workdays, unless a convenience rule, a reciprocity agreement or a small-presence rule applies (steps 5 and 6). Real property and tangible property: the state where it is. Interest, dividends and gains on securities: generally taxed only by the state of residence, unless the property is used in a business in the source state (Conn. Gen. Stat. § 12-711 is an example). Business and partnership income: by the state's allocation or apportionment rules (outside this Guide).
5. Apply the convenience-of-the-employer rule where it exists. In New York, a nonresident whose primary office is in New York has telecommuting days counted as New York workdays unless the employer has established a bona fide employer office at the home (NY residency FAQ). Pennsylvania and Delaware apply the same idea in their own words; New Jersey and Connecticut apply it only to residents of states that apply it themselves; Nebraska has a statutory version; Arkansas repealed its rule. See the convenience-rule table.
6. Check wage reciprocity. Under a reciprocity agreement the work state does not tax the wages of a resident of the partner state; the home state taxes them. Agreements cover employee wages only (not self-employment income, rents or K-1 income), and several have extra conditions. See the reciprocity table.
7. Claim the resident credit in the resident state. The resident state taxes all income and gives a credit for tax paid to another state on income that the other state properly taxed as source income. The credit is usually capped at the lower of the other state's tax on that income and the resident state's tax on it, and it needs a copy of the other state's return. Where the other state taxed wages only because of a convenience rule, the resident state may refuse the credit on those wages (California does: see the credit section).
8. Protect retirement income. No state may tax the retirement income of a nonresident, as defined in 4 U.S.C. § 114 (see the retirement section). Other deferred pay after a move is sourced by the state's normal rules.
9. Prepare the returns and reconcile withholding. File the resident (or part-year) return in each resident state and a nonresident return in each source state. Claim refunds of wrongly withheld tax in the state that withheld it. Update the employer's withholding forms after a move or a change of work pattern.

Figures and thresholds, with years

The day and percentage tests below are unchanged for tax year 2026 unless noted; the published text is from the 2025 forms or current statutes.

Rule	Figure	Year	Source
Georgia: nonresident employee need not file if Georgia pay does not exceed the lesser of this share of pay from all places, or the dollar cap	5%	2025 and 2026 (no end date stated)	Georgia DOR residency filing requirements
Georgia: dollar cap for the same test	$5,000	2025 and 2026	Georgia DOR residency filing requirements
California 546-day employment absence: disqualified if intangible income in any year of the contract exceeds	$200,000 (tested for each spouse separately)	Tax years from 1994 onward	R&TC § 17014

Day-count tests have no dollar figure; they are in the key-state table.

Key-state table: residency tests

State	Resident if	Source
New York (and NYC, Yonkers, same test)	Domiciled there, or keeps a permanent place of abode for substantially all of the year and spends 184 days or more there. "Any part of a day is a day", and the days need not be spent at the abode	NY residency FAQ
New Jersey	Domiciled there, unless all three hold: no permanent home in New Jersey, a permanent home outside it, and not more than 30 days in New Jersey. Or, if not domiciled, "maintain a permanent home and spend more than 183 days here"	GIT-6
Pennsylvania	Domiciled there (a domiciliary exception exists: see the Pennsylvania Guide), or has a permanent place of abode and "Spends more than 183 days (midnight to midnight)" there. At exactly 183 days, refer (the Pennsylvania Guide notes conflicting department wording)	PA PIT Guide overview
Connecticut	Domiciled there, unless (i) all three hold: no permanent place of abode in Connecticut, one elsewhere, and "not more than thirty days" in Connecticut; or (ii) the 548-day foreign-presence test is met (at least 450 days abroad in 548 consecutive days, with limits on days in Connecticut and on a Connecticut abode used by a spouse or minor children: refer). Or not domiciled but "maintains a permanent place of abode in this state and is in this state for an aggregate of more than one hundred eighty-three days". DRS reads the abode as kept "during the entire" taxable year	Conn. Gen. Stat. § 12-701, DRS resident tax information
Delaware	Domiciled there (a foreign-presence exception exists: see the Delaware Guide), or "maintains a place of abode in this State and spends in the aggregate more than 183 days" there	30 Del. C. ch. 11, subch. I
Maryland	Domiciled there, or keeps a place of abode for more than six months of the year and is physically present 183 days or more (note: 183 is enough)	MD nonresident booklet 2025
Virginia	The statute: every person domiciled in Virginia at any time in the year, and every other person who "for an aggregate of more than 183 days of the taxable year, maintained his place of abode within Virginia". Virginia calls this an "actual resident". The 2025 Form 760 instructions word it more widely ("maintained an abode in Virginia or were physically present in Virginia for more than 183 total days"): refer anyone present more than 183 days without an abode	Va. Code § 58.1-302, VA Form 760 instructions 2025
California	Anyone "in this state for other than a temporary or transitory purpose", and anyone domiciled in California who is outside it only for a temporary or transitory purpose. More than nine months in California in a year creates a rebuttable presumption of residence. There is no day-count safe harbor except the 546-day employment absence	R&TC § 17014, R&TC § 17016
Georgia	The department describes residency as legal residence (domicile). For anyone with a Georgia home who is not domiciled there: check O.C.G.A. § 48-7-1	Georgia DOR residency filing requirements
Kentucky, Arkansas	Check. Their Guides treat residency by domicile; the statutory tests were not verified here	see the state Guides
Any other state	Check on that state's revenue site. Tests vary: some have no day test at all (California), some use a presumption

Key-state table: the convenience-of-the-employer rule

State	Rule for a nonresident employee who works outside the state	Source
New York	Normal workdays at home are New York days if the "assigned or primary work location is at an established office or other bona fide place of business of the employer" in New York. Only days spent outside New York "because of necessity (not convenience) of the employer" reduce the New York share	IT-203-I, TSB-M-06(5)I
New York: escaping the rule	The home office must be a bona fide employer office: it meets "either: a) the primary factor, or b) at least 4 of the secondary factors and 3 of the other factors". The primary factor is specialized facilities the job needs that cannot be made available at the employer's office. Mere employer permission is not enough	TSB-M-06(5)I
Pennsylvania	Follows the "convenience-of-the-employer" doctrine: pay for work done outside Pennsylvania only for the employee's convenience stays Pennsylvania-source. A nonresident "required to telework full-time from home in another state should treat his compensation as non-Pennsylvania source income"	PA PIT Guide: Gross Compensation, PA telework guidance
Delaware	Pay is Delaware-source if "Attributable to employment in this State and not required to be performed elsewhere". Days outside Delaware are excluded only on "necessity of work outside the State ... as opposed to solely for the convenience of the employee"; a home office counts only if "working from home is a requirement of employment"	30 Del. C. ch. 11, subch. III, Form PIT-SCW
New Jersey	No rule of its own. From tax years beginning 1 January 2023 it applies the home state's rule to nonresidents working for a New Jersey employer who live in states "that also impose a similar test, such as Delaware, Nebraska, and New York". It does not apply to Pennsylvania residents (reciprocity), or to an employee working from home in Connecticut. If the employee "performs no services in New Jersey" in the year, the wages are not New Jersey-source under this law	NJ convenience rule FAQ
Connecticut	(Employee pay only: the rule "shall not apply to sources of income from a business, trade, profession, or occupation" other than employee compensation.) A nonresident's Connecticut wages "shall include income from days worked outside this state for such person's convenience if such person's state of domicile uses a similar test". Separately, a nonresident employee present in Connecticut "for not more than fifteen days" in the year has no Connecticut-source pay for those days; above fifteen days, all Connecticut-day pay is Connecticut-source (tax years from 2016)	Conn. Gen. Stat. § 12-711
Nebraska	Keeps "convenience rule wages" (wages for work outside Nebraska "for the nonresident employee's convenience", Neb. Rev. Stat. § 77-2733(8)(c)). Withholding from 2025 (LB 1023), for an employee paid convenience rule wages: at seven employment duty days or less in Nebraska in the year, no Nebraska withholding on any wages; above seven days, the employer withholds only on pay for the work performed while present in Nebraska, not on the convenience rule wages. Partial days in Nebraska count as full days. How LB 1023 changes the employee's own liability: check with the Nebraska Department of Revenue	Nebraska Circular EN instructions
Arkansas	No convenience rule for tax years beginning on or after 1 January 2021: a nonresident pays tax "only on the portion of the individual's income that reasonably can be allocated to work performed in Arkansas", and works in Arkansas only "when that individual is physically located in Arkansas"	Arkansas Act 1019 of 2021
California	No convenience rule. For its credit, "Compensation for services rendered by employees has a source where the services are performed"	2025 Schedule S instructions
Other states	Check. Do not assume a state has no rule because it is not listed here

Key-state table: wage reciprocity

Each row is taken from that state's own publication. A pair appears only if at least one side confirms it.

State	Residents of these states are not taxed on wages earned here (and conditions)	Source
Pennsylvania	Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia. Employee compensation only, not "miscellaneous and non-employee compensation", and not pay to Ohio-resident shareholder-employees owning 20% or more of a PA S corporation	2025 PA-40 instructions
New Jersey	Pennsylvania: "Pennsylvania residents are not subject to Income Tax on wages they earn in New Jersey"; other New Jersey income of Pennsylvania residents is still taxed	GIT-6
Maryland	District of Columbia, Pennsylvania, Virginia: exempt on Maryland wages only if they "did not maintain a place of abode in Maryland for more than six months (183 days or more)". West Virginia: "Regardless of time spent". A Pennsylvania resident whose Pennsylvania locality taxes Maryland residents follows the Form 515 instructions	MD nonresident booklet 2025
Virginia	Maryland, Pennsylvania, West Virginia residents with only Virginia wages, present in Virginia 183 days or less, and whose wages were taxed by the home state: no Form 763. Kentucky and DC residents who "commuted daily" to work in Virginia: no Form 763 only if they had no actual place of abode in Virginia at any time in the year, their only Virginia income was wages, and those wages were taxed by Kentucky or DC	VA Form 760 instructions 2025
Kentucky	Illinois, Indiana, Michigan, Ohio, West Virginia, Wisconsin, and Virginia (daily commuters only). "Reciprocity does not apply to persons who live in Kentucky for more than 183 days". Gambling and K-1 income are not covered. For Ohio residents only, wages from an S corporation to a shareholder-employee owning 20% or more are not covered	KY Form 740-NP-R (2025)
Ohio	Michigan, Indiana, Kentucky, West Virginia, Pennsylvania: exempt from Ohio withholding on "compensation for services provided in Ohio".	Ohio employer withholding FAQ
Illinois	Iowa, Kentucky, Michigan, Wisconsin	IL-1040 instructions
Others often cited (Michigan-Minnesota, Minnesota-North Dakota, North Dakota-Montana, Indiana-Wisconsin)	Check on both states' sites. DC's arrangements with Maryland and Virginia are in those rows

New York, Connecticut, California, Georgia and Delaware appear in none of the lists above.

Mechanics. The employee gives the work-state employer that state's nonresidence certificate (Kentucky: Form 42A809, per the 740-NP instructions). If the work state withheld anyway, claim the refund there, not a home-state credit. Pennsylvania: "If the employer withholds the tax for the reciprocal state, the taxpayer must file for a refund from that state" (2025 PA-40 instructions).

The resident credit for tax paid to other states

• Who claims it. Residents (and part-year residents for the resident period). Nonresidents generally cannot, except where a state reverses the credit (below).
• What it covers. Income tax of another state on income sourced to and taxed by that state while the person was a resident. New York: "This credit is allowable only for the portion of the tax that applies to income sourced to and taxed by the other taxing authority while you were a New York State resident" (NY residency FAQ; IT-112-R-I).
• The cap. Usually the lower of the other state's tax on that income and the home state's tax on it. Arkansas's statute is typical: the credit "shall not exceed what the tax would be on the outside income, if added to the Arkansas income, and calculated at Arkansas income tax rates" (Act 1019). The excess is not refunded.
• Sourcing is judged by the home state's rules. California: "residents of California may claim a credit only if the income taxed by the other state has a source within the other state under California law", and employee pay has its source "where the services are performed" (2025 Schedule S instructions). So a California resident taxed by New York on days worked at home in California gets no California credit for that New York tax. California also excludes "Taxes paid to any local government, such as a city or county", so New York City tax is never credited.
• Reverse credit states. California does not give its residents the credit for Arizona, Oregon or Virginia tax (except Virginia dual residents); instead, residents of Arizona, Guam, Oregon and Virginia claim the credit on their California nonresident return (2025 Schedule S instructions). Virginia's Guide says the same from its side.
• Dual residents. Virginia tells an actual (statutory) resident who is domiciled elsewhere to "claim a credit on the return filed in the state of your legal domicile for taxes paid to Virginia" (VA Form 760 instructions). Other pairs of states differ, and some leave real double tax. Refer.
• Attach the other return. Maryland, Georgia, Arkansas and others refuse the credit without a copy of the other state's return (see those Guides).
• Constitutional floor. Comptroller v. Wynne (2015) held that "Maryland's personal income tax scheme violates the dormant Commerce Clause" for denying a credit against its county tax (Wynne). Do not rely on it on a return.

Retirement income: 4 U.S.C. § 114

• "No State may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State (as determined under the laws of such State)" (4 U.S.C. § 114). Residency itself is therefore still decided by each state's own tests. This has applied to amounts received after 31 December 1995.
• Covered: qualified trusts under § 401(a); SEPs (§ 408(k)); § 403(a) annuity plans and § 403(b) contracts; individual retirement plans (§ 7701(a)(37), which includes IRAs); eligible deferred compensation plans under § 457; governmental plans (§ 414(d)); § 501(c)(18) trusts; and uniformed-services retired pay.
• Nonqualified plans (§ 3121(v)(2)(C)), and written plans paying retirement payments to a retired partner for prior service, are covered only if the payment is either (i) part of a series of substantially equal periodic payments, made not less often than annually, for the life or life expectancy of the recipient (or joint lives with the beneficiary) or for a period of not less than 10 years; or (ii) paid after termination of employment under a plan maintained solely to provide benefits above the listed qualified-plan limits (an excess benefit plan).
• Not covered: a lump-sum or short-period payment from a nonqualified plan that is not an excess benefit plan; severance; bonuses; stock-option and restricted-stock income. These keep the source they had under the paying state's rules (see equity pay below).
• A state can still tax its own residents on this income; a new resident state usually taxes distributions received after the move.

Equity pay and other deferred wages

• Treat stock options, restricted stock and similar awards as wages earned over an allocation period, split by workdays in each state in that period. The period differs by state and by award.
• New York (Form IT-203-F): for nonstatutory options with no readily ascertainable value at grant, the period is "Grant date to date option vested" (options with a readily ascertainable value at grant are allocated on Form IT-203-B instead); for restricted stock without an § 83(b) election, from the date the stock is received to the earliest of vesting, termination of employment, or sale. Days outside New York count only "because of necessity (not convenience) of the employer" (IT-203-F-I).
• California: a nonresident's option income is California-source to the extent it is compensation for services performed in California (FTB Pub. 1100). The exact allocation period (grant to exercise or grant to vest) is in FTB Publication 1004, which could not be retrieved at writing: check it before allocating.
• Other states: check each state's rule. Keep a workday calendar for the whole allocation period of every open award.

Boundary and exception table

Situation	Result	Source
Not domiciled in New York, permanent place of abode all year, exactly 183 days (part days counted)	Not a statutory resident: the test is 184 days or more	NY residency FAQ
Same facts in New Jersey, 183 days	Not a resident: needs more than 183	GIT-6
Same facts in Maryland, 183 days present, abode kept more than six months	Statutory resident: Maryland's test is 183 days or more	MD nonresident booklet
Virginia apartment kept 200 days, but only 40 days in Virginia	Actual resident of Virginia under the statute: the abode was kept for more than 183 days	Va. Code § 58.1-302
New York domiciliary with no New York abode, an abode elsewhere all year, and 30 days or less in New York	Not a New York resident (Group A). All three conditions are needed; 31 days fails	NY income tax definitions
Pennsylvania counts days	"midnight to midnight"; New York counts any part of a day	PA PIT Guide overview
Nonresident employee in Connecticut on 15 days	No Connecticut-source pay; on 16 days, all Connecticut-day pay is taxed	Conn. Gen. Stat. § 12-711
Virginia resident working in Kentucky who does not commute daily	Kentucky reciprocity does not apply	KY 740-NP-R
California domiciliary abroad or out of state 546 days under an employment contract, with California visits of 45 days in a year	Treated as outside California for other than a temporary purpose; visits of not more than 45 days are disregarded. Fails if intangible income exceeds $200,000 in any contract year, or if the principal purpose is to avoid California tax	R&TC § 17014
Nonqualified deferred pay taken as a lump sum after moving	Not protected by § 114 unless it is from an excess benefit plan paid after termination	4 U.S.C. § 114

Worked cases

These are illustrations with assumed facts; amounts are rounded to whole dollars.

Case 1: statutory residency, 183 against 184 days (NY residency FAQ). The client is domiciled in Connecticut and rents a Manhattan apartment suitable for year-round use for the whole year. On 184 days (counting part days) in New York State, of which 184 or more in New York City, they are a New York State and New York City statutory resident: New York taxes all their income, and they claim the New York resident credit for income sourced to and taxed by another state. On 183 days they are a New York nonresident, taxed only on New York-source income, with no New York City personal income tax. The city test is counted separately: 184 State days but only 150 in the city would make them a State resident but a city nonresident. Connecticut, as the domicile state, taxes all income in both cases; its credit for New York tax is claimed on Connecticut Schedule 2 (see the Connecticut Guide).

Case 2: remote worker, New York employer (IT-203-I). A Texas resident's assigned office is in New York. Salary $150,000. Of 230 days worked: 30 in the New York office, 180 at home in Texas by choice, and 20 at client sites in Texas that the employer required. The home office meets no bona fide employer office factor. New York workdays = 30 + 180 = 210. New York-source wages = $150,000 x 210 / 230 = $136,957. Texas has no income tax, so no credit is available anywhere.

Case 3: the same job, California resident (2025 Schedule S instructions). The employee works at home in California by choice. New York counts the home days as New York days; California taxes all the wages as a resident, treats pay for work done in California as California-source, and gives no credit for New York tax on those days. The home-day wages are taxed twice. Refer, and warn the client before the year starts.

Case 4: Georgia small-presence rule (Georgia DOR). A Tennessee resident's only Georgia activity is working there as an employee. Total pay from all places $120,000; pay for the Georgia days $4,000. 5% of $120,000 = $6,000. The lesser of $6,000 and $5,000 is $5,000. Georgia pay of $4,000 does not exceed $5,000, so no Georgia return is required. Had Georgia pay been $5,001, a return would be required.

Case 5: reciprocity (GIT-6; PA-40 instructions). A Pennsylvania resident works in New Jersey and also has a New Jersey rental. New Jersey does not tax the wages; if it withheld, the employee files NJ-1040NR showing the wages in Column A and "0" in Column B, and reports the rent as New Jersey income. Pennsylvania taxes the wages; the resident credit is available for New Jersey tax on the rent, not on the wages.

Case 6: Maryland abode test (MD nonresident booklet). A Virginia resident works in Maryland. Renting a Maryland flat for four months: Maryland does not tax the wages. Keeping the flat eight months and present 190 days: a Maryland statutory resident. Keeping it eight months but present 150 days: not a statutory resident, but the wage exemption is lost (abode more than six months), so they file Form 505 as a nonresident on the Maryland wages.

Case 7: California 546-day absence (R&TC § 17014). A California domiciliary takes a two-year employment contract in Singapore with 30 days of California visits a year. In the second year a share sale produces $250,000 of gains. Because intangible income exceeded $200,000 in a contract year, the 546-day rule does not apply, and residency falls back to the general "temporary or transitory purpose" test. Refer.

Case 8: retirement income after a move (4 U.S.C. § 114). A New York retiree moves to Florida in March. IRA distributions and 401(k) payments received after the move cannot be taxed by New York. A nonqualified plan pays a single lump sum in June; it is not a series of periodic payments and not an excess benefit plan, so § 114 does not protect it, and New York sources it under its own rules (refer).

When to refuse or refer

• Refer any disputed domicile, any claimed move out of a state with a home kept there, and any day count within about ten days of a threshold. These are audit-prone; New York publishes Nonresident Audit Guidelines (NY residency FAQ).
• Refer dual residency (domicile in one state, statutory residence in another). The credit rules between those two states decide whether double tax remains.
• Refer a convenience-rule case where the employee lives in a state that taxes the same wages (for example California, or New Jersey working for a New York employer, which the New Jersey Guide also refers). Do not assume the home state gives a credit.
• Refer a claim that a home office is a bona fide employer office; it needs the employer's facts.
• Refer equity awards with an allocation period spanning a move, and any California equity allocation until Publication 1004 is checked.
• Refer nonqualified deferred compensation paid after a move unless it clearly meets § 114.
• Refuse to state a rule for a state marked check until it is confirmed on that state's site.
• Refer business, partnership and S corporation apportionment, the pass-through entity taxes, local taxes (New York City, Yonkers, Philadelphia and others), and military residency elections.

Filing and payment

• Forms. Use each state's nonresident or part-year form (for example New York IT-203 with IT-203-F, New Jersey NJ-1040NR, Maryland 505, California 540NR, Kentucky 740-NP, Arkansas AR1000NR, Delaware PIT-NON with PIT-SCW). The state Guides give the line-by-line method.
• Resident credit forms: New York IT-112-R; New Jersey Schedule NJ-COJ; Pennsylvania Schedule G-L; Connecticut Schedule 2; Maryland Form 502CR; Virginia Schedule OSC; Kentucky Schedule ITC; Arkansas AR1000TC; California Schedule S. Attach the other state's return.
• Due dates. Each state sets its own due date and extension rules; see each state Guide and its 2026 instructions. Federal: extended 2025 returns are due 15 October 2026 (IRS extensions). A state extension does not always match the federal one (Arkansas, for example, allows an extension to 15 November; for 2025 returns that date, 15 November 2026, is a Sunday, so confirm the next-business-day rule with DFA: AR1000F/AR1000NR instructions).
• Estimated tax. After a move, or when a work state stops withholding, make estimated payments to the state that will tax the income. Withholding by one state is not a payment to another.
• Employer paperwork. Update the state withholding certificate after a move, a change of work state, or a reciprocity claim. Under New Jersey's 2023 rule, New Jersey employers withhold on Delaware, Nebraska and New York residents working remotely for their own convenience (NJ convenience rule FAQ).
• Records. Keep the day log, travel records and the employer's written remote-work terms for as long as each state can audit (see each state Guide).

2025 returns (filed in 2026)

• The rules above were taken from the 2025 forms and apply to 2025 returns. A federal return on extension is due 15 October 2026 (IRS extensions); state extended dates differ, so check the state Guide.
• Nebraska's LB 1023 withholding special rules started for tax years beginning on or after 1 January 2025 (Circular EN instructions).
• New Jersey's convenience rule has applied since 2023 and Arkansas's physical-presence rule since 2021; both apply to 2025.

Completion checklist

• Domicile fixed for every day of the year, with the move date and evidence.
• Statutory residency tested in every state where a home was kept, using that state's exact test (more than 183, 184 or more, 183 or more, or abode-only).
• Day counts reconciled to records, and counted the state's way (part days or midnight to midnight).
• Part-year returns prepared for the move year in both states, with any special accruals.
• Wages sourced by workdays; convenience-rule states applied only where the rule reaches this employee; bona fide employer office claims documented.
• Reciprocity checked, with its conditions (wages only, daily commuting, abode or 183-day limits, 20% shareholder exclusions).
• Resident credit claimed only for income the home state treats as sourced to the other state, capped, with the other state's return attached.
• Retirement income tested against 4 U.S.C. § 114, including the periodic-payment and excess-plan conditions.
• Equity awards allocated over each state's allocation period.
• Every state marked check confirmed on its own site, or referred.
• Withholding refunds claimed in the right state; estimated tax set up for 2026.