USA Residency Question-Husband in HI, Wife in MD

[JOTISO]

We are set to close on a house in MD on 6/30/17. Wife will begin residency on that date. Husband will remain in HI working through 2017 and intends to join wife in MD in early 2018 and likely no longer work full time. We will keep our home in Hawaii. Wife is retired but receives a military pension. Our intent initially is for MD to be primary home/state of residence with HI to be secondary home as we expect to spend more time in MD. Since marrying we have always filed jointly. How should we file for 2017? Wife will spend almost exactly 50% of year in MD and 50% in HI. Husband will be working and living 100% in Hawaii with the intent to join spouse in MD in JAN 2018.

 

[Cherie CPA @firm1040]

Hi,
So I would suggest filing a joint federal return and filing separate returns for the State. Some states have partial pension exclusion and others have full pension exclusion for military income. Hopefully this helped!

 

[Drmdcpa]

There is not enough information to make the determination. You should look at MD resident qualifications.

Also there is an odd number of days in the year so your wife will have to spend one more day in one state than the other.

Residency often boils down to intent. Where do you spend the additional day? Where is your car registered? Where are you registered to vote? Where does your mail go?

Assuming the facts do not determine exactly how things have to be filed, do a what if scenario preparing returns under each situation.