Originally Posted by
GJM
Without acting like a range lawyer, "resident of an area" can mean different things. Residency is pretty complicated. Here is Alaska's requirements, as an example.
415(a): "resident" means a person (including an alien) who is physically present in Alaska with the intent to remain indefinitely and make a home here, has maintained that person's domicile in Alaska for the 12 consecutive months immediately preceding this application for a license, and is not claiming residency or ...
So if Matt moved to SC on July 15, for example, he might not be legally a SC resident until Jan 1 the following year, or even later. Nebraska, or wherever he lived, would want state income tax through Dec 31, even if he moved in July.