For the tax year 2016, am I considered a New Jersey resident?
The answer is in this official document but one point in there is not clear to me.
I am a French citizen who has lived in NJ since September 2015. I am in the US on a 2-year H1-B visa. So I am currently considered a temporary visitor in the US (not a resident), however I am a resident alien for US tax purposes (according to the substantial presence test).
Now, for New Jersey, whether I am a resident or not depends on the notion of domicile and of permanent home: I am considered a resident if either NJ is my domicile, or it's not my domicile but it's my permanent home (and I spent more than 183 days there in 2016, which is the case).
The official document gives the definitions of domicile and permanent home but I find them somewhat confusing:
- They start by saying "Domicile is the place you consider your permanent home" (!!)
- "A permanent home is a residence that you maintain permanently as your household". Great.
In spite of the poor wording, after reading the full thing, I believe that NJ is considered neither my domicile nor my permanent home, since I am only here temporarily (for 2 years -maybe 3). But I am not certain because I find the definitions confusing (e.g. I fail to understand the difference between "domicile" and "permanent home").
Can anyone please confirm my situation? Thank you!