[aprilkelley]

I have worked overseas for six years. My last address (where I physically lived as a graduate student for two years prior to moving overseas) was in Georgia while my parents residence is in Michigan (also where I still have a drivers license). I am still overseas and plan to and want to know how it is best to determine what should be my permanent address in the U.S. (Georgia does not require State tax; Michigan does).

[tickle]

Won't your decision be based on weighing all options? We don't know what you like best in each state. Maybe because Georgia doesn't have a state tax?

[AtlantaTaxExpert]

No, Georgia DOES have a state income tax. However, April Kelley probably did not earn any income as a graduate student while in Georgia, so she never filed a return.

If she DID file a Georgia tax return and filed as a RESIDENT, it could be argued that she established domicile in Georgia.

However, if no state tax return was filed and she never got a driver's license in Georgia, she retained her status as a college student and thus, by law, NEVER established domicile in Georgia.

That being the case, by default, she is a Michigan residet UNLESS she established residency at her overseas location. That is possible if she is working for a private employer and is paying taxes to a foreign country.

If she is working for the U.S. government, then she is a Michigan resident.

[tickle]

Hi AK, I didn't recognize that this was a purely legal, tax, etc. issue because of the state. I thought it was purely for aesthetic reasons. Your reply was interesting and I hope the OP finds it useful.

Tick