Moved from Washington to New Hampshire Mid-Year: Which State Tax Returns Do You File?
Answer
Nothing changes at state level. Moving from Washington to New Hampshire 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
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 Washington or New Hampshire on these wages. Your federal return is unaffected — the federal government taxes the income whatever the states do.
The two states, side by side
| Washington | New Hampshire | |
|---|---|---|
| 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 | Washington State Department of Revenue | New Hampshire Department of Revenue Administration |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Hampshire and working in Washington 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: Washington → New HampshireNo state income tax either side
- Remote worker: Washington → New HampshireNo state income tax either side
- 1099 contractor: Washington → New HampshireNo state income tax either side
Other Washington pairs
Questions people actually ask
I moved from Washington to New Hampshire mid-year. Do I have to file in both states?
Nothing changes at state level. Moving from Washington to New Hampshire 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 Washington and New Hampshire?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Washington resident belongs on the Washington return and income received afterwards on the New Hampshire return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Washington and New Hampshire rules on this page were last checked against Washington State Department of Revenue and New Hampshire Department of Revenue Administration 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.
- Washington State Department of Revenue — individual income taxaccessed 2026-08-07
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07