Military
As a military member, your state of residence is usually your home state, or the place you intend to return to and live after discharge or retirement. If you considered this state your home state all year, then you were a resident of the state all year and should answer
Yes.
Out-of-State Student
If you did NOT gain residency in the state where you're going to school during the year (you maintained your residency in your home state), answer
Yes. If you became a resident of the state where you're going to school (maybe in order to qualify for in-state tuition), then answer
No.
Lived Out of the Country
If you lived out of the country during 2025, but you were still a U.S. citizen, your state of residency is usually your home state, or the place you intend to return to and live.
If you considered this state your home state all year, answer
Yes. If you're a U.S. citizen, but had more than one state of residency during 2025, answer
No and choose your other state of residency.
Not Military or Student
If you weren't a military member or a student attending an out-of-state school, then you were probably a resident of whatever state you lived in. If you lived in the state all year, then answer
Yes. If you moved to a new state during the year, then answer
No.
If the taxpayer passed away during 2025 and lived in the state for the entire time they were alive in 2025, then answer
Yes.
See
State of Residency for more information.