State instructions can be found on the individual state websites. Some states have separate instructions for Resident, Part-Year Resident and Nonresident returns. The website address for these instructions may change from year to year. For your convenience, we have compiled a list of all the state instructions in this article.
Some states do not have a Part-Year only return. Part-Year filers should use the instructions linked to file the appropriate tax return.
*Part-Year residents may file either a resident or nonresident return- whichever is more advantageous for the taxpayer. You may wish to complete both returns to determine the best way to file. Only file one return.