Moved from Texas to Tennessee Mid-Year: Which State Tax Returns Do You File?
Answer
Nothing changes at state level. Moving from Texas to Tennessee is a move between two states with no personal income tax, so there is no part-year return in either direction and nothing to prorate. Your federal return is unaffected by the move.
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 Texas nor Tennessee levies one.
What you file
There is nothing to file in either Texas or Tennessee on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Texas | Tennessee | |
|---|---|---|
| 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 | Texas Comptroller of Public Accounts | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in Texas 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: Texas → TennesseeNo state income tax either side
- Remote worker: Texas → TennesseeNo state income tax either side
- 1099 contractor: Texas → TennesseeNo state income tax either side
Other Texas pairs
Questions people actually ask
I moved from Texas to Tennessee mid-year. Do I have to file in both states?
Nothing changes at state level. Moving from Texas to Tennessee is a move between two states with no personal income tax, so there is no part-year return in either direction and nothing to prorate. Your federal return is unaffected by the move.
How do I split my income between Texas and Tennessee?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Texas resident belongs on the Texas 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 Texas and Tennessee rules on this page were last checked against Texas Comptroller of Public Accounts 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.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07