westrich76[at]yahoo.com (Brian Westrich) wrote:

- quote -

As Alan said, you haven't given us enough information to
help you very much. I can tell you how each of those states
defines a resident for tax purposes, though.

You are an Indiana resident if you are domiciled in Indiana,
or if you have a permanent place of abode and spend more
than 183 days of the taxable year in Indiana. You are
domiciled in Indiana if you consider it your true, fixed
home, the place to which you always intend to return when
absent. If your domicile was in Indiana at one time, and
you have not moved to another place with the intent to
remain in the new place permanently or indefinitely, your
domicile remains in Indiana even though you may not own or
rent property there.

You are a Mississippi resident if you are domiciled there,
or if you maintain a place of abode there (like the
apartment you contemplate), or if you are present in the
state for a purpose that is not temporary or transitory.

You are a Tennessee resident if you are domiciled in the
state, or if you maintain a place of abode in the state for
more than six months of the taxable year. Tennessee taxes
interest and dividend income of residents.

As you can see, each state defines "resident" by its own
rules. It is entirely possible to be a tax resident of more
than one state at the same time. Depending on your facts,
you could possibly be a tax resident of all three states at
once (domiciled in Indiana, more than six months in
Tennessee, and in Mississippi for a purpose that is not
temporary or transitory).

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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I work in Memphis, TN and plan on getting an apartment in a
Mississippi suburb. I work 4-on/4-off and spend all of my
time off in Indiana. With vacation and personal time off, I
am in Indiana more than half of the year. I'm currently a
Tennessee resident, but would like to declare Indiana
residency. I do own a piece of land in IN, but not a house
(nor do I pay rent in Indiana). TN does not have state
income tax, but IN and MS do. Can I declare residency in
Indiana. If I do, will I have to pay state income taxes in
MS too?

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