Which state to file in?

Hi all,

My US citizen wife and I got married in late December 2008. She had lived in Virginia for many years. Because of delays in the arrival of her visa, I went back to the UK (I'm a British Citizen) and she waited until the spousal visa arrived.

At the beginning of January 2009, her parents moved from VA to North Carolina. Not having another home, she moved with them. At the end of Jan 2009, her UK visa arrived and she moved to the UK.

I was wondering which state she needs to file with? She still has a VA driving licence with a VA address, which makes me think she still needs to file a return with Virginia (deadline July 1st for overseas residents - phew!). She was in NC for less than a month and never worked there.

She has one 'official' link to North Carolina, which is a bank account in her name, with statements sent to an NC address (her parents').

Any advice on where we should file?

Thanks!

jenmaries

This isn't a straight forward answer but it depends on which state she pays taxes to.  Some states have different ways to decipher this but in Indiana for example, your residency depends on 1. which state you have earnings 2. which state you are registered to vote 3. which state driver's license do you possess.  You should probably look at the state irs gov and it should have an FAQ telling you the requirements for filing with that state.

If you are unsure, you can always email or call them.  They usually reply within a day or two.  That is what I did the first few years I had to file state while in the UK.

Virginia is a domicile based Commonwealth.  I believe she is still domiciled there and taxable on worldwide income by Virginia.