81-03-02.2-01.1 Part-year resident filing status and reporting of income.

1. An individual who moves into this state during the tax year with the intent to establish permanent residence acquires status as a resident immediately upon entering this state. That individual must file an individual income tax return for the first tax year as a part-year resident. 2. An individual who moves out of this state during the tax year with the intent to change residency must file an individual income tax return for that year as a part-year resident. 3. An individual, who files an individual income tax return as a part-year resident, must report to this state total income from all sources for that portion of the tax year during which the individual resided in this state. Income from sources in this state must also be reported to this state for the portion of the year the individual was not a resident. The individual is entitled to a tax credit for taxes paid to another state on any portion of the income reported to this state. 4. This rule is effective for taxable years beginning after December 31, 2000. 1 History: Effective June 1, 2002. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-04