Tax Law (Questions About Taxes)/Residency at year-end


I moved to Tennessee from Arkansas to start a job on 12/3/12. I stayed with my brother from 12/3/12 until 2/1/13 when I bought a house. I did not move my belongings until 1/24/13 and kept my apartment in Little Rock, AR until 1/24/13. I'm trying to figure out what my state of residency is for my 2012 taxes. Is my state of residency TN or AR as of 12/31/12? TN doesn't have income tax, but they do tax dividend income, so I'm trying to figure out if I need to file part-year returns for AR and TN.  

Thank you


Thanks for your question.

In your case, your residency is AR for 1/1 - 12/3 and is TN for 12/4 -12/31. You will need to file a part-year resident return for AR, reporting your earnings during the period you were an AR resident.

Your other income will be allocated based upon the time of residence in each state.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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