Resident Definition

A resident is a person who permanently resides within a state and/or city.

Resident Extended Definition

An employee who lives or works in a state different from your main business state is considered a resident employee for payroll. The difference between residents and non-residents determines payroll withholding for state and local income taxes.

Related Articles

Non-Resident Certificates for Employees in Other States
Multi-State Income Tax Withholding

Last Updated By

Rachel Blakely-Gray | Apr 28, 2023