Moved from New York to Tennessee Mid-Year: Which State Tax Returns Do You File?
Answer
A single part-year filing in New York. The move date closes your New York residency and, because Tennessee levies no income tax, opens nothing on the other side. Watch for a lingering New York source of income after the move — that would require a New York nonresident filing as well.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. New York taxes everything you received while you still lived there.
What you file
- 1Part-year return · New YorkForm IT-203
File a New York part-year return covering the months you lived in New York. Tennessee has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| New York | Tennessee | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form IT-203 | Not applicable |
| Part-year return | Form IT-203 | Not applicable |
| Credit for other-state tax | Form IT-112-R | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | New York State Department of Taxation and Finance | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in New York gives:One part-year return — the state you moved to.
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 York → TennesseeHome state only
- Remote worker: New York → TennesseeHome state only
- 1099 contractor: New York → TennesseeHome state only — estimated payments
Other New York pairs
Questions people actually ask
I moved from New York to Tennessee mid-year. Do I have to file in both states?
A single part-year filing in New York. The move date closes your New York residency and, because Tennessee levies no income tax, opens nothing on the other side. Watch for a lingering New York source of income after the move — that would require a New York nonresident filing as well.
How do I split my income between New York and Tennessee?
By when you received it, measured against the date your domicile actually changed. Income received while you were a New York resident belongs on the New York return and income received afterwards on the Tennessee return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The New York and Tennessee rules on this page were last checked against New York State Department of Taxation and Finance and Tennessee 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 York State Department of Taxation and Finance — individual income taxaccessed 2026-08-07
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07