NJ return MFJ living in different states

[bstaxes]

Client h and w both NJ residents both working and has 1 child. H moves to Florida in November (new job) w stays in NJ to sell house, continue working, and have second baby. Federal is not a problem, but how would you file NJ.

First 10 months married jointly, last 2 months w files HH in NJ, H would be Florida resident. Or w files single, or MFS?

Any other suggestions?

For 2008, w may still be NJ, would you file the same as the last 2 months in 2007?

Thanks for the help.

[nynjtaxman]

Client h and w both NJ residents both working and has 1 child. H moves to Florida in November (new job) w stays in NJ to sell house, continue working, and have second baby. Federal is not a problem, but how would you file NJ.

First 10 months married jointly, last 2 months w files HH in NJ, H would be Florida resident. Or w files single, or MFS?

Any other suggestions?

For 2008, w may still be NJ, would you file the same as the last 2 months in 2007?

Thanks for the help.

NJ requires that you use the same filing status as the Fed. If MFJ on fed, then NJ must be the same. You could use MFS on fed then MFS on NJ. The H could than do a part year, and a non res for the last to months ( 2 different returns), but I don't think this would be benificial.

[Evan S. Golar]

So long as you're not dealing with a domestic (divorce/separated parents) issue, the fact that the husband resided in Florida the latter part of the year - doesn't detract from the fact that he's a New Jersey resident.

He's still obligated to file as a full year New Jersey resident.

[ChicagoCPA]

So long as you're not dealing with a domestic (divorce/separated parents) issue, the fact that the husband resided in Florida the latter part of the year - doesn't detract from the fact that he's a New Jersey resident.

He's still obligated to file as a full year New Jersey resident.

This comes down to the criteria for filling as a part year resident, in all the states I have prepared returns, the H is a partyear resident of both NJ and FL (it should not matter that FL has no tax) and the wife is a full year NJ resident. There should be a part year schedule and instructions for this case.

[Evan S. Golar]

The husband lived in NJ as his main place of abode for the majority of the year.

The NJ house is up for sale - but hasn't been sold by year end.

Until he officially finds a permanent place of abode in Fla., he's still considered a full year NJ resident.

I have never had a situation where living in NJ as a resident for most of the year without formally establishing another residence somewhere else entitles you to part year resident status.