20 Mar We moved. Do we need to file a N.J. tax return?

Q. My husband and I moved to California for the whole of 2022 and we both earned income in that state. We still maintained a house in New Jersey where my in-laws lived. Do we have to file a New Jersey state tax return for 2022? Our bank accounts still had the New Jersey address but we changed the car registrations and driver’s licenses to California.
— Gone for good

A. Congratulations on your move.

There are several things to consider here.

To determine residency in a state, you first look where you are domiciled, Ken Bagner, a certified public accountant with CLA in Livingston.

Domicile is not based on the number of days during the year, but really on intention, he said.

You said you changed your driver’s licenses. That’s a start.

But also, have you declared residency, where you vote, where you receive your mail and where your car is located? We’re also noting you said you haven’t changed your bank accounts, but you should, he said.

“If most of those factors and other factors not listed here show you changed your domicile, then you are now domiciled in California,” Bagner said.

You should also look at the days you are working and earning income in New Jersey.

“Since you changed your domicile before 2022 and were not in New Jersey during the year, none of your income should be subject to New Jersey tax and you do not need to file a New Jersey income tax return,” Bagner said.

And note that if you decide to rent out the home in New Jersey, you will need to file New Jersey nonresident returns to report the rental income, he said.

Email your questions to .

This story was originally published on March 20, 2023.

NJMoneyHelp.com presents certain general financial planning principles and advice, but should never be viewed as a substitute for obtaining advice from a personal professional advisor who understands your unique individual circumstances.