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How to File State Taxes When Moving Between States in 2025
If you moved between states during 2025, you’ll likely need to file multiple state tax returns. This process requires understanding your tax obligations in each state where you lived and earned income. Here’s a comprehensive guide to help you navigate this situation:
Part-Year Resident Status
When you move from one state to another during the tax year, you generally become what’s known as a “part-year resident” in both states. This means you’ll need to:
- File a part-year resident return in the state you moved from
- File a part-year resident return in the state you moved to
Most states have specific forms or instructions for part-year residents that require you to allocate your income based on when you were a resident of each state.
Determining Your State of Residence
Your state of residence is the state where you physically reside. If you lived in different states during the taxable year, you’ll need to track the specific dates of your residency in each state. For tax purposes, a taxpayer who lives in different states during the taxable year must account for the number of days physically resident in each state. This is particularly important when using optional sales tax tables, where you would multiply the amount determined for each state of residence by a fraction: the numerator being the number of days physically resident in the state and the denominator being the number of days in the year. Notice 2005-31
When you change your state of residence, you should update your information with your employer. For example, employees are required to show their state of residence on Form W-4 and must file a new Form W-4 within 10 days after changing their state of residence. Failing to meet this requirement with the intent to evade withholding tax could subject you to penalties. Tresuary Reg. 301.6361-1
Filing Requirements for Multiple States
Income Allocation
You’ll need to determine which income is taxable in which state. Generally:
- Income earned while you were a resident of a state is taxable by that state
- Income from sources within a state (such as wages earned working in that state) may be taxable by that state even when you weren’t a resident
For tax year 2025, most U.S. citizens must file a federal individual income tax return if their annual gross income is at least $15,000 (single filers) or $30,000 (married couples filing jointly). Meanwhile, each state has its own filing requirements for nonresidents. For example, in Colorado, nonresidents must file if they either receive any income from Colorado sources and are required to file a federal return, or if they earn enough Colorado-sourced income to incur a Colorado income tax liability, regardless of their total income. In states like Alabama, Arizona, Hawaii, Kansas, Massachusetts, and Mississippi, nonresidents must file if their income from state sources exceeds the state’s standard deduction, personal exemption, the sum of both, or another specified threshold after it has been prorated by the ratio of state-sourced income to total income from all sources. Tax Foundation
Filing Deadlines
The standard deadline for filing state tax returns is typically April 15, 2026, for the 2025 tax year, which aligns with the federal filing deadline. If you request an extension for your federal return, many states will automatically extend your state filing deadline as well, usually to October 15, 2026.
Where to File
For tax declarations, you should file at the place prescribed by the instructions applicable to the declaration. The instructions will specify the appropriate filing location based on your circumstances. For example, if the instructions indicate that a taxpayer located in North Carolina should file with a specific IRS Service Center, the declaration should be filed with that service center. Tresuary Reg. 1.6073-1
For state returns specifically, you’ll need to file with each state’s tax authority according to their instructions. Many states now participate in electronic filing programs, making it easier to submit multiple state returns.
When filing electronically, acknowledgments of state returns are typically made within 48 hours, while federal return acknowledgments usually are received within five minutes but can take up to two hours during peak days. States that participate in e-filing include Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio (including Regional Income Tax Authority), Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Utah, Vermont, Virginia, West Virginia, and Wisconsin. IRS IRM 21.2.1 Systems IRS IRM 21.2.1 Systems
Special Considerations When Moving Between States
Tax Credits for Taxes Paid to Other States
To avoid double taxation on the same income, most states offer a credit for taxes paid to other states. This is particularly important when you’ve earned income in multiple states during the year.
Tracking Your Move Date
Document the exact date you moved from one state to another. This date is crucial for:
- Determining your residency status in each state
- Allocating income to the appropriate state
- Calculating part-year exemptions and deductions
When you move to a new place, you may be able to secure the right to carry on certain activities without incurring additional special tax for the remainder of the taxable period for which you already paid special tax. To secure this right when relocating, you must register the relocation with the Secretary in accordance with prescribed regulations. IRC § 5733(d)
Updating Your Address
When you move, be sure to:
- Update your address with the IRS
- Update your address with both state tax authorities
- Set up mail forwarding with the U.S. Postal Service
As illustrated in a tax court case, when taxpayers moved from Washington, D.C., to Florida, they signed up for and used mail forwarding through the U.S. Postal Service to forward mail from their Washington, D.C., house to their new residence in Florida. After starting mail forwarding, they received mail at their Florida residence that had been mailed to their Washington, D.C., house, including monthly bills. Dawson U.S. Tax Court Opinions: Lionel E. LaRochelle & Molly B. LaRochelle This ensures you receive important tax documents and notices.
Reporting Requirements for Changing Residence
If you take the position for United States income tax reporting purposes that you became, or ceased to be, a bona fide resident of a U.S. possession, you are required to file a notice with the Secretary at such time and in such manner as the Secretary may prescribe. IRC § 937(c) While this specifically refers to U.S. possessions, it illustrates the importance of properly documenting changes in residency status.
Practical Steps for Filing Multiple State Returns
Step 1: Gather All Necessary Documents
- W-2 forms from all employers in both states
- 1099 forms for any contract work
- Documentation of your move date (lease agreements, home purchase/sale documents, utility bills)
- Prior year tax returns
Step 2: Determine Your Filing Status in Each State
- Part-year resident in both the state you moved from and the state you moved to
- Possible nonresident status if you earned income in a state where you never established residency
Step 3: Calculate Income Allocation
- Determine which income is attributable to each state
- For wage income, your W-2 may already separate income by state
- For other income types, you may need to allocate based on your residency dates
Step 4: File Returns in Both States
- Complete part-year resident tax returns for each state
- Claim appropriate credits for taxes paid to other states
- File by the deadline (typically April 15, 2026, for the 2025 tax year)
Step 5: Keep Records
- Maintain copies of all state returns filed
- Keep documentation of your move and residency dates
- Save proof of tax payments made to each state
Using Tax Software or Professional Assistance
Given the complexity of filing multiple state returns, consider:
- Using tax preparation software that can handle multi-state returns
- Consulting with a tax professional who specializes in multi-state taxation
- Taking advantage of IRS Direct File if eligible
For the 2025 tax filing season (for 2024 tax returns), Direct File is an option if you lived in one of these participating states in 2024 for the entire year: Alaska, Arizona, California, Connecticut, Florida, Idaho, Illinois, Kansas, Maine, Maryland, Massachusetts, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Washington, Wisconsin, and Wyoming. Direct File and the state tax authority work together to help you file both your federal and state returns. IRS – Publication 6035: IRS Direct File Media Guide However, note that Direct File may have limitations for taxpayers who moved between states.
Special Situations
Short Taxable Years
For short taxable years, declaration filing deadlines vary based on when you meet certain requirements. The declaration shall be filed on or before the 15th day of the 4th month of such taxable year if the requirements are met on or before the 1st day of the 4th month. If requirements are first met after the 1st day of the 4th month but before the 2d day of the 6th month, the declaration must be filed on or before the 15th day of the 6th month. If requirements are first met after the 1st day of the 6th month but before the 2d day of the 9th month, the declaration must be filed on or before the 15th day of the 9th month. However, if the period is shorter and requirements are met later, the declaration may be filed on or before the 15th day of the succeeding taxable year. Tresuary Reg. 1.6073-3
Filing Status Changes
If taxpayers who filed a married filing jointly return for the prior tax year file married filing separately returns for the taxable year for which the estimated tax payments are being calculated, special rules apply for calculating their required annual payments according to Income Tax Regulations. Dawson U.S. Tax Court Opinions: James S. Plato This is particularly relevant if your marital status changed along with your state of residence.
Qualifying Child Considerations
When claiming dependents, remember that a child is not a qualifying child unless they “have the same principal place of abode as the taxpayer for more than one-half of such taxable year.” If you moved between states and your children lived in a different state from you for more than half the year, this could affect your ability to claim them as qualifying children. Dawson U.S. Tax Court Opinions: Damon L. Campbell
Conclusion
Filing state taxes after moving between states requires careful planning and documentation. You’ll need to:
- File part-year resident returns in both states
- Properly allocate your income between states
- Claim appropriate credits to avoid double taxation
- Keep thorough records of your move and tax filings
While this process can be complex, proper preparation and possibly seeking professional assistance can help ensure you meet all your tax obligations correctly and efficiently.
Remember that tax laws vary by state, so it’s important to check the specific requirements of the states you lived in during 2025. Many states have detailed instructions for part-year residents on their tax department websites.
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