Moving 2 : Residency

[IdealFugacity]

Are there negative tax implications for being a new jersey resident who lives (apartment) and works in CT for 12 months before 'rotating' back to a new jersey position?

[Wake up CALL]

It becomes a matter of intent: The IRS will consider your tax home to be a NJ resident if you intend to spend a year or more working in Conn even if you end up spending less than a year working in that State. The reverse is true as well, if you are working in Conn with the intent of staying there for less than one year even if you end up working there for a year or longer the IRS will consider NJ as your tax home.

You should first determine how long you intend to work there then analyze the tax implications using both methods if the term is flexible.