I need help in filing a multi state return. Details: TP was a full year resident of MD.
Spouse lived and worked in MA for three months and then lived and worked in SC for the remaining nine months. They filed a joint federal return. Apparently SC does not allow separate returns if a joint return was filed for federal. Any suggestions or help would be greatly appreciated
Look at filing returns as Part Year / Non Resident for the different states. TP's income to be fully allocated to MD. SP's income allocated as a Part Year / Non Resident of MA for the 3 months and SC for the 9 months.
Unless SP changed her driviers license, voting registration and all other "resident triggers" then she should be a resident of 1 state and a temporary worker in the other states.
I do not know the rules for SC, but NJ also has the rule for NJ residents who file MFJ federally; they must file MFJ for NJ. However, if one spouse is not a NJ resident they can file a MFS for the NJ resident spouse and the other state's return for the other spouse.
