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Must Domiciliary State And Local Taxes Provide A Credit For Taxes Imposed By Other Jurisdiction?

Many states and local jurisdictions impose income taxes on all of the income of their residents. Some of this income may be from sources outside of the state or locality, and thus the source of income jurisdiction may also...more

Gaied v. New York: The State's High Court Weighs In On Statutory Residence Rules

The concept of residency is usually the starting point for all state income tax considerations. And while almost every state imposes, at various rates, a personal income tax, in general the states use a similar sets of...more

New York's Highest Court Clarifies Taxpayer Criteria for Maintaining a Permanent Place of Abode

In a recent unanimous decision, the New York Court of Appeals determined that a taxpayer domiciled in New Jersey was not a New York resident because he did not maintain a permanent place of abode in the state. The Court...more

New York’s highest court narrows class of statutory residents: good news for some out-of-state owners of residential property in...

New York tax law provides that a person who is in New York state for more than 183 days (in whole or in part) in a year and maintains a permanent place of abode in New York is a statutory resident, subject to tax on all...more

MoFo New York Tax Insights - Volume 4, Issue 12 - December 2013

In This Issue: Governor’s tax Reform Commission Issues Final Report; Third Department Affirms tribunal: Government Financing Arrangements Are not Investment Capital; Appellate Division holds taxpayer Failed to Prove...more

Taxpayer Must Prove Change Of Domicile

The Pennsylvania Supreme Court affirmed per curiam a decision that the burden of proving a change of domicile is on the person claiming the change. Hvizdak v. Commonwealth, 92 MAP 2012 (Pa. June 17, 2013) (per curiam), aff’g...more

Home Is Where You Hang Your Hat: The Significance of Domicile Planning

A debtor, regardless of state residence, can seek protection from his or her creditors in the federal bankruptcy courts. However, the state in which the debtor resides or, more accurately, is "domiciled," will determine which...more

Estate Planning Insight: Governor Dayton Proposes New Minnesota Snowbird Tax

In his recent budget recommendations, Minnesota Governor Mark Dayton proposed a drastic change in Minnesota income tax law that will affect residents of so-called snowbird states—such as Florida, Arizona, California and...more

What To Expect In A New York Residency Audit

A New York State residency audit is one of the most difficult, intrusive, and document-intensive of all personal income tax audits. Your Hodgson Russ attorneys will try to make the experience as painless as possible for you....more

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