part year residency in NJ

[taxproragini]

lived in NJ from Jan to June. Lived in FL from June to October. Moved back to NJ in November.

How do I enter these periods in the NJ tax return in the ProSeries?

I only see option for entering a single period.

Appreciate any guidance.

[sjrcpa]

First, was he really a part year resident of NJ?

Or was the time spent in FL just a temporary absence?

[taxproragini]

Thank you for your response. He did rent a place and live in FL during that time. However his family stayed in NJ for the whole year.

So I am thinking he will need to file a full year resident NJ return and pay taxes even on income earned in FL? and reporting the dates of residency will not be needed?

[sjrcpa · Accepted solution]

Sounds correct to me.

[BobKamman]

Domicile = Physical presence + intent.

What was his intent when he arrived in Florida?  To stay there the rest of his life?  Then he found out about Florida politics?  But then, why would he go back to New Jersey?

And New Jersey may have a rule that physical presence for more than a certain number of months, means full-year residence anyway.  

[taxproragini]

Thank you for your response.

While he did contemplate moving to FL permanently, that did not happen. They did come back/stay in NJ.

So filing NJ full year resident form.