发信人: zengdl (方鸿渐博士), 信区: TAX
标 题: State income tax FAQ (Version 0.1)
发信站: Unknown Space - 未名空间 (Sat Jan 29 21:19:45 2005), 转信

State income tax FAQ (Version 0.1)

1. where to get tax return forms?

go to local library, or
download from the official website of state government, or
call the hotline number given on this website to order tax return forms.

2. resident or nonresident?

Every state may have different definition of residency.
read the instruction book for state tax return.
you may be resident, part-year resident or nonresident.

As nonresident, your income from this state is subject to state tax.

As resident or part-year resident,
all your income is subject to state tax during your residency.
However tax your pay to the other states is a tax credit
on the state tax return you file as resident.

3. if I live in state A, work in State B, how to file state tax?

you need to study the instruction book for both states.

generally, you need file with state A as resident
and file with State B as nonresident,
income from State B is subject to B's state tax,
income from everywhere is subject to A's state tax,
state tax you pay state B is a tax credit on your state tax return with A.

However many neighboring states have reciprocal tax agreement,
so you need to file with state A only.

4. if my spouse and I file federal jointly and live in two states, how to?

Generally if you file federal jointly,
you are required to file state tax jointly.
However in this case you can choose to file state tax separately.

5. if my spouse and I file federal separately, can we file state tax jointly?

Generally, no.
MA has an exception for same-sex spouses,
because same-sex marriage is not recognized by federal government,
they have to file federal separately.

6. does my state honor China-US tax treaty?

It depends on which state you live in.
You need to read the instruction book yourself or consult a tax professional.

7. I file federal as nonresident,
am I a resident or nonresident on my state tax return?

It depends on the definition of resident
in the instruction book for your state tax return.
You need to read the instruction book yourself or consult a tax professional.



--
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