Tax Q&A: I moved. Must I file a state return?

As the April 15 tax deadline fast approaches, you probably have questions. Fortunately, we have answers. Every day until April 15, members of the American Institute of Certified Public Accountants have agreed to answer selected tax questions from USA TODAY readers. Submit your questions to jwaggoner@usatoday.com.

Q. In 2013, I lived in Hawaii until the end of April, and then I moved to Washington state. I received a paycheck and an unemployment check while still living in Hawaii, but do I need to file a state return with Hawaii since I lived in Washington the majority of the year? Washington doesn't require a state tax return, so I'm assuming it is not necessary to file here. Obviously I'll be filing a federal return regardless.

A. Aloha!

State tax rules can trip up taxpayers, since they vary so much from state to state. This reader is wise to double check his/her tax obligations for Hawaii and Washington, as should other taxpayers who moved from one state to another during 2013.

In this case, the individual has to file a Hawaii return (Form N-15 for NONRESIDENT and PART-YEAR RESIDENT status) to report the income earned in Hawaii. The resident return is Form N-11.

The presumption is that the taxpayer is a non-resident filer for Hawaii reporting purposes because he/she lived in Hawaii for less than 200 days.

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It is correct that the state of Washington does not have a personal income tax, but other taxes apply to business owners. Visit the Washington State Department of Revenue website for details.

Rodney M. Harano, managing partner, CW Associates, CPAs, Honolulu

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