u/Holiday_Bed_1296

1L stipend payment tax-related question

As my 1L summer job is about to start, I recently got an email from my firm regarding instructions for setting up the stipend payment system. The email mentions permanent residency for state income tax withholding purposes, but I just realized that I don't fall neatly into any of the categories that help determine my residency within the US. Though I’m a US citizen, both my parents and I live abroad, which means our permanent residence is in a foreign country. In my case, will my state residency simply be the state where my law school is in and where I intend to work following graduation? Or am I not considered a permanent resident of any state for tax withholding purposes? 

Hoping that someone else in on the same boat can offer some insights.

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u/Holiday_Bed_1296 — 8 days ago