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.
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Multi-State Income Tax Withholding
Last Updated By
Rachel Blakely-Gray | Apr 28, 2023