Moved from New Hampshire to Washington Mid-Year: Which State Tax Returns Do You File?
Answer
Neither state wants a return. New Hampshire and Washington both levy no personal income tax, so changing residence between them has no state tax consequence at all: no part-year returns, no proration, and no state withholding to redirect.
Last verified
Both ends of this move sit outside the state income tax system, so the tax year does not need splitting. Nothing about the date of the move affects a state return, because there is no state return.
What you file
There is nothing to file in either New Hampshire or Washington on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| New Hampshire | Washington | |
|---|---|---|
| Taxes wages | No | No |
| Reciprocity partners | None | None |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Not applicable |
| Part-year return | Not applicable | Not applicable |
| Credit for other-state tax | No income tax | No income tax |
| Nonresident safe harbour | Not applicable | Not applicable |
| Local income tax | No | No |
| Revenue department | New Hampshire Department of Revenue Administration | Washington State Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Washington and working in New Hampshire gives:No state return either side.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: New Hampshire → WashingtonNo state income tax either side
- Remote worker: New Hampshire → WashingtonNo state income tax either side
- 1099 contractor: New Hampshire → WashingtonNo state income tax either side
Other New Hampshire pairs
Questions people actually ask
I moved from New Hampshire to Washington mid-year. Do I have to file in both states?
Neither state wants a return. New Hampshire and Washington both levy no personal income tax, so changing residence between them has no state tax consequence at all: no part-year returns, no proration, and no state withholding to redirect.
How do I split my income between New Hampshire and Washington?
By when you received it, measured against the date your domicile actually changed. Income received while you were a New Hampshire resident belongs on the New Hampshire return and income received afterwards on the Washington return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The New Hampshire and Washington rules on this page were last checked against New Hampshire Department of Revenue Administration and Washington State Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07
- Washington State Department of Revenue — individual income taxaccessed 2026-08-07