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February 18, 2022
Question

My wife and I lived in Florida for 10 years. We sold our house and since the sale we have been traveling around the country. We have no state, where do we file?

  • February 18, 2022
  • 1 reply
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We are just staying in rentals for 1-4 months at a time in different states. For tax purposes, since we no longer have a domicile, what state do we file in? I also am self-employed, so what state do I file that in?

1 reply

Employee
February 18, 2022

Federal Regulation 26 CFR 301.6362-6 states:

 

"An individual who becomes a resident of a State pursuant to subparagraph (1) of this paragraph (b), or who is at the beginning of a taxable year a resident of a State pursuant to such provision, shall be treated as continuing to be a resident of such State through the end of the taxable year, unless, prior thereto, such individual becomes a resident, under the principles of subparagraph (1), of another State or a possession or foreign country."

https://www.law.cornell.edu/cfr/text/26/301.6362-6

 

Thus, if you were a Florida resident in the beginning of the year, for tax purposes you remain a Florida resident until you establish residency in another state.

 

If you have self-employment income, you would file a non-resident tax return in whatever state or states you earned that income (assuming that your self-employment income exceeded the filing threshold for the particular state).

 

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.
Hal_Al
Employee
February 18, 2022