Residency Status

News & Analysis as of

24 Months Through the Crystal Ball: Emerging Trends in State and Local Taxation (Part II)

This is the second of two articles guiding taxpayers through the next 24 months of state taxation’s turbulent waters. In this article, we address three additional significant trends. Corporate Income Taxation: Heat and...more

New Tennessee Tax Laws

The state of Tennessee recently enacted the Revenue Modernization Act (the "Act"). According to the state, while the legislation does not introduce any new taxes, it should raise revenue and create an even playing field in...more

Come What May: The Power of Testimony in Domicile Cases

One of the more interesting aspects I’ve seen in residency cases in my practice is the importance and understanding of a taxpayer’s intent in the overall analysis. That’s part of what makes residency cases so unique. There...more

EB What? Considering Other Alternatives to the EB-5 Visa

Overview - The EB-5 Visa program has been widely promoted as a legal basis for foreign business owners to gain conditional residency followed by permanent residency in the United States. The program is a great solution...more

International tax and withholding considerations for US companies and their directors

To staff their board of directors with the best and most diverse talent, multinational companies commonly elect boards with international representation. It is also common for companies to convene periodic board meetings...more

Work and Resident Permits for Short-Term Working Foreigners

The Ministry of Human Resources and Social Security, the Ministry of Foreign Affairs, the Ministry of Public Security and the Ministry of Culture jointly issued a notice of the Relevant Handling Procedures for Foreigners...more

Coming to America (for Business) - Using the L1 Visa as an Alternative to EB 5

Overview - As a long term veteran of the financial services industry, I have learned that in many cases, people do not “buy” a product or service but instead are “sold”” the product or service that the advisor is...more

California Supreme Court Rules Residency Restrictions are Nonpunitive

A judge can require sex offender registration for a convicted criminal defendant — even if the jury did not find that the crimes were sexual in nature, the California Supreme Court held this week. Interestingly, the Court...more

High court rules immigration status does not affect workers’ compensation eligibility

According to the U.S. Department of Homeland Security, more than 11 million foreign-born workers in America are undocumented or have irregular immigration status. All Illinois employees have a legal right to workers’...more

MoFo New York Tax Insights - Volume 6, Issue 2

In This Issue: - Governor Cuomo Releases 2015-16 Executive Budget, Including New York City Corporate Tax Reform - New Commissioner of Taxation and Finance - ALJ Holds That Husband Changed His Domicile to...more

Nonresidency Denied

A panel of the Commonwealth Court held that a taxpayer failed to prove that he was a nonresident of Pennsylvania in 2005. Lust v. Commonwealth, No. 645 F.R. 2011 (Pa Commw. Jan. 9, 2015) (unreported). The taxpayer filed...more

Beyond U.S. Citizens and Lawful Permanent Residents: Are Other Classes of Individuals Legally Authorized to Work Protected from...

In a novel case, a New York federal court judge recently denied an employer’s motion to dismiss a Section 1981 alienage discrimination class action lawsuit. The lawsuit alleges that Northwestern Mutual Life Insurance Company...more

Court says immigration status does not influence workers’ compensation eligibility

Illinois workers’ compensation law is designed to help all workers who are injured or become ill on the job, regardless of immigration status. Each employer in the state is required to carry appropriate compensation...more

FCA Dismisses Lord Black’s Tax Appeal

Earlier this year, in Black v. HMQ (2014 TCC 12), Lord Conrad Black unsuccessfully argued in the Tax Court of Canada that, due to his U.K. residency status, he should not be subject to Canadian tax on certain income and...more

U.S. Diversity Visa Opens October 1, 2014, May Help Workers Obtain Residency More Quickly

The U.S. Department of State has announced that it will open the Diversity Visa lottery registration for FY 2016 on Wednesday, October 1, 2014. The program allows nationals of states with historically low rates of immigration...more

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

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