This course was created to provide information for tax professionals to properly complete the tax returns of states other than their home state. The main thrust of this course is to discuss how states look at residency in determining if a taxpayer should be treated as a resident for income tax purposes even if he or she doesn't live in the state. With many states having budget problems, the state revenue departments are looking at every possible means of increasing income. They are now looking at issues that never used to draw too much attention. This course will be an especially valuable reference guide for new tax preparers as this material is not taught in basic income tax courses.