Residency Status

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Ill-equipped or Ill-researched? A letter to the editor of Fortune Magazine

There’s an irony in Fortune Magazine’s July 24, 2014, article “The dark, disturbing world of the visa-for-sale program.” The article accuses foreign EB-5 investors of being “ill-equipped (or disinclined) to assess the...more

New York’s Revised Nonresident Audit Guidelines: A Tool for Taxpayers?

On June 18, 2014, the New York State Department of Taxation and Finance (Department) published a revised version of its Nonresident Audit Guidelines (Audit Guidelines). The Audit Guidelines are (and have been) issued by the...more

Under the Dome: Inside the Maine State House

In recent weeks, Governor LePage and the Department of Health and Human Services have disagreed with Attorney General Janet Mills regarding the Administration’s ability to influence whether municipalities distribute General...more

New Florida Law Gives In-State Tuition to Certain Undocumented Students

On June 9, 2014, Florida Governor Rick Scott signed a bill allowing certain Florida students without a lawful immigration status to receive in-state college tuition rates. The new law will go into effect on July 1, 2014. ...more

Trusts & Estates Alert - May 2014: Recent Changes to New York's Estate and Trust Income Tax Laws

Effective April 1, 2014, as part of the implementation of the 2014-2015 budget, the legislature and Governor Cuomo made significant changes to New York’s estate tax and trust income tax laws. According to Governor Cuomo, a...more

The Goods On Gaied: What It Means, From The Front Lines

As most readers know, New York’s highest court recently issued a groundbreaking decision on the state’s residency rules — one of the first times that court has addressed this important New York tax issue. Gaied v. New York...more

MoFo New York Tax Insights - Volume 5, Issue 5 - May 2014

In This Issue: - Two Combined Reporting Decisions Highlight Issues Involving “Permissive” Combined Reporting - New York State Corporate Tax Reform Legislation Enacted – What You Need to Know - Appellate Court...more

From Nuyorican to Puerto Rican - A Reverse Economic Pilgrimage to the Land of Los Padres!

The New York metropolitan area has always been the largest Puerto Rican community outside of Puerto Rico. Puerto Ricans have been coming to “Nueva York” since Puerto Rico was a Spanish colony. The heaviest migration of Puerto...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

Minnesota Income Tax Residency Law— Recent Developments and Planning Considerations

On April 16, 2014, the Minneapolis Star Tribune published an article by Adam Belz titled, “Minnesota’s wealthy caught in a tight tax net over residency.” The article discussed the Minnesota Department of Revenue’s approach to...more

Counterpoint: Clarifying the facts around where you live for tax purposes

Residency rules haven’t changed. Now a bill lets exiles keep their Minnesota professional advisers. As a Minnesota tax lawyer for nearly 30 years, I read with interest the Star Tribune article April 16 (“Avoiding state tax...more

U.S. Government Issues Helpful Hints Regarding Marketplace Health Insurance Coverage and Immigration Status

In mid-March, the U.S. Citizenship and Immigration Services issued a notice including helpful hints for individuals who may have questions regarding their immigration status and how this may or may not affect eligibility for...more

Estate/Gift Tax and Residency Update – New York

There have been important new developments for New York taxpayers over the past two months, some of which may require your immediate attention. ...more

Does My “Green Card” Expire?

Your Permanent Resident Card (or “Green Card”) is proof of your permanent resident status in the U.S. It also serves as an identification document and proof that you are eligible to live and work in the U.S. Although some...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

Must Live In New Jersey To Use New Jersey Courts

Recent decision has impact for traveling athletes,and that is if you do not live in New Jersey, you cannot have New Jersey courts modify your court orders. Superior Court Judge Sohail Mohammed, in a ruling released...more

Hodgson Russ Lawyers Win Residency Case At New York’s Court Of Appeals

As many of our clients and friends learned yesterday, the New York State Court of Appeals has issued its highly-anticipated decision in John Gaied v. New York State Tax Appeals Tribunal. The court’s decision, in a victory for...more

Are You “At Home” in the State In Which You Must Defend Against a Lawsuit? The Implications of Daimler AG v. Bauman

The U.S. Supreme Court recently issued a much anticipated decision in Daimler AG v. Bauman that will not only reverberate through the legal world, but the auto world as well. Large corporations that do business across a wide...more

Good News for Corporate Plaintiffs in Alberta?

A defendant seeking a security for costs order against a corporate plaintiff faces a more stringent test than other defendants, the Alberta Court of Queen’s Bench recently held in Amex Electrical Ltd v 726934 Alberta Ltd,...more

BIA Holds Pending Application for H-1B Extension Does Not Confer Lawful Status

On November 7, 2013, the Board of Immigration Appeals (BIA), issued an unpublished decision sustaining the denial of an adjustment application and holding that the respondent had failed to maintain lawful status during the...more

Thinking Of Establishing Florida Residency? What To Consider Before Changing Your Legal Residence

Many clients whose family circumstances and employment situation permit them to spend in excess of six months every year in Florida may elect to become Florida residents. The biggest advantage, compared to being Michigan...more

MoFo New York Tax Insights - Volume 4, Issue 11 -- November 2013

In This Issue: Taxpayer Wins and Loses in Statutory Residency Case; Guidance Issued on Reciprocal Credit for Sales or Use Tax; State Tax Department Issues Guidance on START-UP NY Program; and Insights in...more

FMLA Rights Extended to Same-Sex Spouses Based on Law of State Where Employee Resides

The Department of Labor (DOL) recently updated Fact Sheet #28F: Qualifying Reasons for Leave under the Family and Medical Leave Act. For purposes of the Family and Medical Leave Act (FMLA), the term “spouse” includes a...more

September 2013: London Litigation Update

UK Supreme Court Rules on Unjust Enrichment and Subjective Devaluation. Benedetti v. Sawiris & Ors [2013] UKSC 50. The Supreme Court has recently confirmed that where a claim for unjust enrichment relates to services...more

CIS Legal Update - September 2013: Kazakhstan National ID Scheme and Issues for Foreign Executives

Six years after the passage of the Law of the Republic of Kazakhstan on National Registers of Identification Authorities (“National Registry Law”) of 12.01.2007 (as amended on 21.06.2013), on January 1, 2013, obtaining an...more

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