Multi-State Taxation

This handout provides guidance to taxpayers who have state income tax liabilities to more than one state. It also provides state tax information for taxpayers associated with the military.

HIGHLIGHTS: 

  1. Tax patterns for state returns.

  2. Part-year residents.

  3. Nonresidents.

  4. Military spouses.

  5. List of states with reciprocal agreements.


CLIENTS WHO MAY BENEFIT:

  1. Taxpayers with multiple state tax liabilities.

  2. Members of the military and their spouses.