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Tax Law (Questions About Taxes)/Tax filing when Spouse is resident in different state?


Hi, I am in Airline Pilot based in Newark, NJ.  I am currently a resident of Massachusetts with my wife and 2 kids.  We recently purchased a Condo in New Hampshire and both of us plan to make that our legal residence when our children finish High School in 2016.

My question is: Can I change my legal residence to NH now, while my wife remains a legal resident in Mass?  If so, what are the implications for tax filing?  Can we still file a joint federal return?




Thanks for your question.

Yes, you will be able to file a joint federal return. The only complication will be in filing state returns. In the first year, you would have to file as a part-year resident in each state while your wife would file as a full-year resident in Massachusetts.  You would apportion your income between the two states.  State laws vary, so the process for apportioning your income and your filing status would be based on the laws 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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