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Question for the Money Doctors

Question submitted on Sep 27, 2012.



I work for the US Govt currently residing outside the US for the past 2 years. I filed my 2011 taxes using a ND mailing address while not paying any ND state taxes, however I paid my federal taxes.
Am I required to pay any ND state taxes?
Note: My last state of residence was I required to pay any state taxes in VA or ND?

Thank you very much,


Hi Vicki,

With the limited information provided, I can only answer your question in a general way.  I note that you filed your US tax return with a ND mailing address, versus your foreign address.  Do you continue to own a home or pay rent in ND?  Do your spouse or children continue to live in ND?  If so, perhaps you are still "domiciled" in the state of ND.

In general, states tax individuals that are "domiciled" in their state or have a permanent place of abode in their state.  Nonresidents without a state domicile or permanent place of abode are generally only taxed on income earned within the state through a business, rental property, etc.  Please note that domicile refers to an individual’s legal residence.  Domicile generally means the place that is the permanent home to which an individual always intends to return whenever absent from it. If an individual has more than one physical place of abode, only one of them may be the individual’s domicile. Domicile is based on the intent, facts and actions of an individual and your domicile is generally the home where your spouse and children reside.  The definition of domicile is interpreted on a state by state basis and you would be well served to contact a CPA/PFS in ND to help you with the ND interpretation.

Also, please note that many state have more a favorable interpretation of the domicile rules for US Government employees and military personnel.

I hope that this helps,

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