this post was submitted on 18 May 2026
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How can states claim foreign residents' tax income? Don't most of the tax provisions require you to actually reside in that state?
It depends, since all states manage their taxes differently. Usually it's done via determining ties from the foreign resident to the state in question (e.g. is the resident receiving mail, operating a business, or residing x days of the year in the state?), and taxing on that accordingly. My state doesn't collect income taxes, so I'm not well suited to speak on this topic.