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April 17, 2021
Question

State residency question

  • April 17, 2021
  • 1 reply
  • 0 views

Hello - Doing my daughter's taxes with TTax.  She lived and worked in KY 1/1/20 - 8/7/20, at which point she moved to FL to attend grad school full-time for the remainder of 2020 (Just FYI, for tax year 2019 she was a NY resident at the home she grew up in (my home), and moved to KY in Oct 2019 to work).

I assume her residency status for tax year 2020 is full-year (vs. part-year) KY resident, as she was a student in FL and did not meet FL residency reqts in 2020.  Is that right?  Thanks in advance.

    1 reply

    Hal_Al
    Employee
    April 17, 2021

    Unless she still has a residence in KY and plans to return, she was a part year KY resident.

     

    The general rule for student-dependents is:  the parent's home is still their state of residence.  That does not appear to be the case here.  

    BillW1013Author
    April 17, 2021

    Thank you for the quick response and the clarification!  So if she satisfied residency reqts for KY in 2020 by living there for more than 183 days (Jan thru Aug), but had not yet met FL residency reqts by year-end 2020, the only state of which she was a resident was KY.  Doesn't that make her a full-year KY resident?  If not, how should she file?  Thanks again.

    Hal_Al
    Employee
    April 17, 2021

    I'm not sure what "had not yet met FL residency reqts" means.  The fact that she lives there and has no other residence to return to makes her a part year FL resident