Nonresident

Indicates whether the tax applies only to nonresidents. For example, several Kentucky counties have ‘Resident’ and ‘Nonresident’ payroll taxes, with this property set to true for the nonresident versions. Employees who work but do not reside within these counties should pay the nonresident tax.

Methods which look up the appropriate taxes, such as TaxNamesForZip or TaxQuery take residency into account when returning results.