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I live in NJ and work in NY. However, I have also leased an apartment in my name in Delaware. But I've never lived in Delaware. Do I have to pay tax for Delaware state as well?

My friend used to live in the same apartments complex in a 1Bed apartment and his wife was expecting and his parents were coming over, but the apartments management were not ready to shift them to a 2 bed apartment, so I took a 2 bed apartment on lease on my name to help my friend stay in that apartment (from Dec 27th 2018). In May 2019 I added my friend's name on to the lease and removed my name from lease in June. I've never stayed there, do I still have to pay taxes for Delaware?

Can someone please also confirm, that if I had the apartment leased on my name for the whole year and have stayed there only for a few days (10-15) whenever I go to visit my friend. Does that make me liable to pay DE state tax?

  • Theoretically no. But you might have to have discussions with the State of Delaware, to convince them that you really don't live there. Which might be hard, as why would anyone have an appartment if he doesn't ever live there? (Don't convince me, convince them...) – Aganju Dec 7 '19 at 1:09
  • @Aganju: A plausible reason is that you're providing a place for your parents or other family members. (Or possibly your mistress/boy toy &c :-)) – jamesqf Dec 7 '19 at 5:00
  • Have you done anything to make Delaware think you are a resident? Do you have a drivers license from DE, or registered a vehicle there, or a voter registration card? – mhoran_psprep Dec 7 '19 at 18:09
  • I do not have anything in Delaware. My driver's license and car both are registered in NJ. The only thing that I use it for at times is, if I make any expensive purchase online then get it delivered in Delaware to save on sale tax. – som_stackoverflow Dec 8 '19 at 16:13
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If you are not a resident of Delaware and do not work in Delaware, you do not need to file or pay Delaware state income taxes, as described in more detail in the Who Must File section of the 2018 Delaware Resident Individual Income Tax Return booklet (and the matching description in the non-resident booklet.

Quoting the most relevent paragraph:

Who is a Resident

A resident is an individual who either:

  • Is domiciled in this State for any part of the taxable year; or Full-Time Students with a legal residence in another state remain legal residents of that state unless they exhibit intentions to make Delaware their permanent residence.

  • Maintains a place of abode in this State and spends more than 183 days of the taxable year in this State.

A domicile is the place an individual intends to be his permanent home; a place to which he intends to return whenever he may be absent. An individual can have only one domicile. A domicile, once established, continues until the individual moves to a new location and exhibits a bona fide intention of making it his or her permanent home.

  • Can you please also confirm, that if I had the apartment leased on my name for the whole year and have stayed there only for a few days (10-15) whenever I go to visit my friend. Do I still not have to pay DE state income tax? – som_stackoverflow Dec 8 '19 at 16:15

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