Residency Status

News & Analysis as of

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

Same-Sex Marriage and Your Benefit Plans: State of Celebration (Not State of Residence) Controls for Federal Tax Purposes

With a News Release, Answers to Frequently Asked Questions and a Revenue Ruling, the Internal Revenue Service (IRS) provides guidance on how the Supreme Court’s recent Defense of Marriage Act (DOMA) decision impacts its...more

High Net Worth Family Tax Report, Vol. 8. No. 3 -- September 2013

Supreme Court Holds Defense of Marriage Act Unconstitutional - On June 27, 2013, in a landmark ruling, the United States Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The...more

The 180-Day Rule for Canadian Visitors – Law or Legend?

How Many Days Can I Be in the United States? We get inquiries from time to time from seasonal “snowbirds,” as well as from sales personnel, account managers, and others who make frequent and/or lengthy trips to the United...more

International Employment Law Review: August 2013 - Issue 4: Recent Employment Law Developments in Russia

Legislation - Significant New Amendments to the Russian Labor Code - During the first half of 2013, a number of amendments were introduced into the Russian Labor Code. These amendments relate to remote...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

I Want to "Leave" in America - Puerto Rican Residency as an Alternative to Expatriation

Overview - One of the things that generates political fireworks each year is the number and names of famous Americans renouncing their U.S. citizenship. The number is 2012 was about 1800. Regardless of whether you are...more

Out-of-State Workers May Sue under Massachusetts Wage Act

Late last month, the Massachusetts Supreme Judicial Court held in Taylor v. Eastern Connection Operating, Inc. that out-of-state plaintiffs may bring suit under the Massachusetts independent contractor statute where the...more

Noncitizen Property Owners May be Entitled to Florida Homestead Exemption

Under the Florida Constitution, certain owners of real property in Florida are entitled to a reduction in the assessed value of the property for ad valorem tax purposes. This reduction, called the “homestead exemption,” is...more

Catch Me If You Can: How To Serve Foreign Defendants

You are sitting at your desk when your client calls to tell you that his or her customer breached an agreement. As you do your intake, you ask where the customer resides. You learn that the customer (potential defendant) has...more

So You Want To Move To Mexico - Immigration Essentials

BASIC RULES: •Foreigners need a visa while in Mexico. •One person, one visa. •Family can “hang” on visa holder or Mexican citizenship of relative. •Immigration cases are unique. General rules have several...more

Form 42: UK reporting requirements for US corporate share schemes

Any company offering UK-based employees any form of rights in the company's stock should be aware that these employees may have reporting obligations to the UK tax authorities. ...more

41 Results
|
View per page
Page: of 2