Hi,

I lived in 1 state (State A) and lost my job. In Sept, 2009, I packed my furniture and most of my possessions in storage and drove to state B to live temporarily while looking for work. I never intended to settle in state B and didn't register my car or register to vote or get a license here, cause I was waiting to see where in the world I would find a job. But I did work part time in state B, and collected unemployment from State A.

I am filing in state B as a non-resident. But does that mean I have to file in state A as a full yr resident? Or can I file as a part-yr resident, because I didn't live there either?

In other words, do you have to be considered a resident of one state all the time? Even if you are in limbo?

If you lived in state B, you are part year resident of state B. If you commuted from state A to state B, you are nonresident of state B.

If your moving away from state A is temporary or transitory, you are full year resident of state A. Your U.S. Tax Return: Working or Living in Two or More states

You have a choice:

1. You could say you were part-year resident of State A up until September, then part year resident of State B from Sep - Dec, or

2. You could say you were a full year residemnt of State A, and a non-resident wage earner in State B.

Either way, at all times you must be a resident of one state or another. There is no state called "limbo" - at least not for tax purposes!

I would go with option 1 if State B's taxes are lower than State A's.