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View Full Version : Full-year for Federal, Part-year for State ?


gregoryb
Apr 10, 2006, 07:52 AM
Hi,

I am an alien and comply with the qualification for full-year tax resident for Federal, but not with my state's where I should be considered as a part-year tax resident.
Is it a problem if my status are different for federal and state, or does my federal status "overwrite" my state status and allows me to file as a full-year tax resident for state?

Thanks a lot for your help..

PS: I double-post this question in the forum.. sorry for any desagrement..

vaya
Apr 11, 2006, 06:28 PM
If you are positive about your status, then I see no problem because federaltaxation and state taxation works on different rules (for convenience they are usually pretty similar, in fact are independend).

BTW, how come you are a part-year resident? Could you explain?

Vaya

gregoryb
Apr 12, 2006, 07:10 AM
Hi Vaya and thank you for your answer...

I used to live in Hawaii and was a legal alien & tax resident but left the US in July 2005..
For federal, I am a full-year tax resident for 2005 because of the Substantial Presence Test and the fact that I didn't have a Closer Connection to another country for tax purposes in 2005... ( => termination date = dec 31,2005)
But for Hawaii, I am a part-year tax resident for 2005...

This is why...
Thanks again...

AtlantaTaxExpert
Apr 12, 2006, 09:54 AM
Gregory:

Vaya is right; states consider residentcy based on physical location in the state, not on visa status.

On that basis, you are a part-year resident for Hawaii and a non-resident for the federal return.