Tax payer has to file state returns in below cases
- If he resided in a particular state.
- If he received any income documents from a particular state.
State Filing was divided into 3 types of Filing
Full Year Resident:
If TP resided more than 10month in a particular state then he will be treated as full year resident.
Part Year Resident:
If TP resided between 2-10 months he will be treated as part year residents.
If TP resides less than 2 months he will be treated as NR.
Tax payer has to file Local Tax Return in below situations
- Subjected to City Tax States.
- Subjected to County Tax States.
If Tax Payer resided more than 6 months, need to file their city tax return and if Tax Payers received W2 for a particular city/county, then also they need to file city/county return.