Moved from Tennessee to Florida Mid-Year: Which State Tax Returns Do You File?
Answer
No part-year returns are required. Because neither Tennessee nor Florida taxes personal income, this move leaves your state tax position exactly where it was: at zero, before and after.
Last verified
Residency still matters for plenty of things after a move like this — domicile, vehicle registration, in-state tuition — but state income tax is not among them, because neither Tennessee nor Florida levies one.
What you file
There is nothing to file in either Tennessee or Florida on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Tennessee | Florida | |
|---|---|---|
| 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 | Tennessee Department of Revenue | Florida Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Florida and working in Tennessee 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: Tennessee → FloridaNo state income tax either side
- Remote worker: Tennessee → FloridaNo state income tax either side
- 1099 contractor: Tennessee → FloridaNo state income tax either side
Other Tennessee pairs
Questions people actually ask
I moved from Tennessee to Florida mid-year. Do I have to file in both states?
No part-year returns are required. Because neither Tennessee nor Florida taxes personal income, this move leaves your state tax position exactly where it was: at zero, before and after.
How do I split my income between Tennessee and Florida?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Tennessee resident belongs on the Tennessee return and income received afterwards on the Florida return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Tennessee and Florida rules on this page were last checked against Tennessee Department of Revenue and Florida 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.
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07
- Florida Department of Revenue — individual income taxaccessed 2026-08-07