Lived or worked in two U.S. states? How nonresident students and J-1 workers file state taxes correctly
Living in more than one U.S. state during the same year is common for J-1 and F-1 visa holders. You might move for a new job, work remotely, or live in one state while working in another. When tax season arrives, this often leads to one confusing question:
Do I need to file more than one state tax return?
The answer is often yes, and filing incorrectly can lead to penalties, delayed refunds, or future visa issues. Below is a clear, nonresident-only guide to filing multiple state tax returns the right way.
First things first: do nonresident aliens have to file U.S. taxes?
Yes. Every nonresident alien with U.S. income must file a federal nonresident tax return (Form 1040-NR).
Even if you earned no income at all, most J-1 and F-1 visa holders must still file Form 8843 to remain compliant.
State taxes are a separate obligation and depend entirely on where you lived and where you earned income.
Do nonresidents have to file state tax returns?
Possibly. Whether you must file a state return depends on the rules of each state involved.
You usually must file a state tax return if:
- You earned income in that state
- State tax was withheld from your paycheck
- You lived there for part of the year
Some states do not charge state income tax. These include:
- Alaska
- Florida
- Nevada
- New Hampshire
- South Dakota
- Tennessee
- Texas
- Washington
- Wyoming
If you only worked in these states, no state return is usually required.

Federal tax residency vs state tax residency: not the same thing
Your federal tax status (resident vs nonresident) is determined using the Substantial Presence Test and visa rules. Most J-1 Work & Travel participants, interns, trainees, and students are nonresidents for federal tax purposes.
State residency is different. Each state sets its own rules and may classify you as:
- A full-year resident
- A part-year resident
- A nonresident
Some states follow federal rules closely. Others (like New York or California) review multiple factors such as where you lived, worked, and intended to return.
When do you need to file multiple state tax returns?
You may need to file two or more state returns if any of the following apply:
1. You moved from one state to another
If you lived and worked in two different states during the year, you may be considered a part-year resident of one or both states.
2. You lived in one state and worked in another
Some states have reciprocity agreements that prevent double taxation. If no agreement exists, you may need to file in:
- The state where you worked (nonresident return)
- The state where you lived (resident or part-year resident return)
Taxes paid in one state can sometimes offset taxes owed in another, but only if returns are filed correctly.
3. You worked remotely from a different state
Remote work does not eliminate state tax obligations. If you lived in more than one state while working remotely, you may still need multiple filings.
Deadlines for filing multiple state returns
The federal deadline usually falls in mid-April. Most states follow the same date, but some set different deadlines.
Missing a state deadline can result in:
- Late filing penalties
- Interest charges
- Problems with future visa or immigration applications
What happens if you do not file a required state return?
Failing to file required state returns can lead to:
- Fines and penalties from state tax authorities
- Loss of state tax refunds
- Compliance issues that may affect future U.S. visas
Keeping a clean tax record is especially important for J-1 participants who may return to the U.S. in the future.
Can nonresident students and J-1 workers get state tax refunds?
Yes. Many nonresidents overpay state taxes, especially when withholding was calculated incorrectly.
State refunds are only issued if:
- The correct state return is filed
- Residency status is classified correctly
How to file multiple state tax returns as a nonresident
Filing more than one state return is significantly more complex than filing a single return. Each state uses different forms, calculations, and residency rules.
J1 Summer Tax Back specializes in nonresident tax filing and helps you:
- Determine your correct state residency status
- Prepare multiple state tax returns correctly
- Avoid double taxation
- Claim any state tax refunds you are owed
- Stay fully compliant as a nonresident alien
This ensures your federal Form 1040-NR and all required state returns are prepared together, consistently and accurately.
Key takeaway
If you lived, worked, or earned income in more than one U.S. state, filing multiple state tax returns may be required even if you are a nonresident. Filing incorrectly or not filing at all can cost you money and create long-term problems. 17
Start using our services by selecting the right service for your case here: https://j1summertaxback.com/service-selector