Originally Posted by lrobinson
He received unemployment benefits and was a full time student for the remainder of the year.
My state of residence is Texas and his is Tennessee but we lived in California (due to our orders) and now we have moved to Maryland (due to new orders).
You or yopur spouse, as non residents of MD state, do not needto pay tax to MD state unless you/your spouse have/has taxable MD income that you/yourspouse earn in MD.As you are a full resident of TX while your spouse is a full year resident of TN state, UNLESS you have taxable income in TN, you can file MFS (your spouse may file his return with TN as a full year resident of TN while you do not need to file TN return with your spouse and vice versa, I mean however, as long as your spouse has any taxable income that he earns in TN , then, he needs to file his return with TN; The unemployed often take a double-whammy when you do your taxes at the end of the year because you might owe federal and state taxes on your benefits. The taxation of unemployment benefits depends on where you live because some states do not tax unemployment benefits. And you may not owe anything on your unemployment benefits due to a combination of state and federal tax deductions, so your spouse/you need to check it with TN government for sure. Your spouse does not have to file a TN return if he is not required to file a federal return when you/yourspouse file federal return as mfs..aslong as you want to file TN return jointly with your spouse, then, you need to file TN return as a nonresident alien even if your spouse is a full year resident of TN as you are a non resident of TN.For Federal return, as your spouse received unemployment compensation during the year, he should receive Form 1099-G, showing the amount he was paid. Any unemployment compensation received must be included in his income. you and your spouse file either a joint or separate federal income tax.