File a resident income tax return in the new state, if it's required. If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests.Though domiciled elsewhere, you spent more than half the year in the state. And thus are considered a "statutory resident" under state law. If you are independent for tax purposes, you may gain resident status if you establish domicile in the state. GENERAL INFORMATION: Property owners applying for a residence homestead exemption file this form and supporting documentation with the appraisal district in. Out-of-District Student: A Texas resident who does not reside in Bexar County.