保持一個residence state，比如說美國地址和駕照所在的州？如果是，那麽在美國以外的地方居住時是否必須按full year resident的身份報該州的州稅？還是應該按實際居住情況，即non-resident來報？
我們住在麻省，查了麻省的稅法對resident的定義為
- Your home is in Massachusetts for the entire tax year, or
- Your home is not in Massachusetts for the entire tax year but you:
- Maintain a permanent place of abode in Massachusetts, and
- Spend a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts. (Do not count days spent in Massachusetts while on active duty in the U.S. armed forces.)
我們不住在美國時並不符合以上定義，所以應該按non-resident報稅。
-I think you did the right thing to file the state tax using non-resident category. See this link: https://www.usexpattaxhelp.com/Expat-State-Tax-Return.php
