It depends <G> .

Arizona's definition of a resident for tax purposes is the
same as California's. An individual is a resident if he is
in the state for a purpose that is not temporary or
transitory, or if he is domiciled in the state and absent
for a temporary or transitory purpose.

The determination of a person's domicile is a matter of
intention, and it depends upon all of the facts and
circumstances. As a result it is impossible to say, from
the information given, whether the taxpayers are domiciled
in Washington or Arizona. However, assuming they were
domiciled in Washington before their retirement, that they
maintain a permanent home there, are registered to vote and
actually vote there, carry Washington driver's licenses,
etc., and have never moved to Arizona with the intention of
remaining there permanently, they are probably still
domiciled in Washington.

There is a rebuttable statutory presumption that individuals
domiciled outside Arizona are residents if they are present
in the state for at least 9 months of the taxable year.
Your parents would not fall under that presumption.

Based on the information provided I would say they are
nonresidents of Arizona and have no AZ source income.
Therefore, they have no AZ individual income tax filing
requirement. However, other facts could affect the outcome.
They should be careful to maintain their ties to Washington
and to avoid establishing permanent ties in Arizona. Because
they spend more time in AZ each year than in WA, they are
vulnerable to a determination that their presence in AZ is
not for a temporary purpose, or that their domicile has
actually changed to AZ.

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

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en B. Winger wrote:

- quote -

You may be thinking of the Arizona DOT (DMV) 7 month
requirement for registration and driver's license. The last
time I looked, AZ defined a resident as one who is in the
state for other than a temporary or transitory purpose. The
rebuttable presumption is 9 months of presence.

7 months of presence does not of itself make a person an AZ
resident. As to which state is their permanent home is a
matter of facts and circumstances.

--
Alan
http://taxtopics.net

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Retired Parents H- 76 and S- 69 live 7 months in AZ and 5
Months in WA. Permanent residence is in WA. Source of
Income all earned from WA:

Neither employed.

Boeing Pension
IRA
SS

Don't they need to file Form 140PY for AZ?

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