Each state has its own rules about whom it considers a resident and who is required to file a state tax return. From this page you can download the rules for a number of states which OTS has dealt with in the past year or two. This page is up to date as of October 2, 2008, but states do change their rules from time to time. We offer it as a place to start if you are trying to determine your status with respect to one of the states listed here.

Alabama [1929 KB]

California [169 KB]

Colorado [117 KB]

Connecticut [1406 KB]

Georgia [60 KB]

Hawaii [21 KB]

Indiana [76 KB]

Iowa [183 KB]

Idaho [31 KB]

Illinois [22 KB]

Massachusetts [64 KB]

Maryland [57 KB]

Maine general info [62 KB]

Maine safe harbors [61 KB]

Michigan [256 KB]

Minnesota [104 KB]

Minnesota (Foreign income exclusion) [33 KB]

Mississippi [33 KB]

Missouri [23 KB]

Missouri flowchart [18 KB]

North Carolina [65 KB]

New Jersey [298 KB]

New Mexico [91 KB]

New York [321 KB]

Ohio [91 KB]

Oregon [26 KB]

Pennsylvania [1051 KB]

Virginia [25 KB]

Wisconsin [133 KB]

West Virginia [569 KB]