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State Taxes Income Taxes Residency Requirements

Fox Rothschild LLP

Florida Court Holds That Taxpayer’s Change Of Domicile Does Not Work Out

Fox Rothschild LLP on

As clients reach retirement age, many often consider a change in their domicile as part of their retirement plan. Aside from the warmer winters, Florida is a popular state for change of domicile because it has no income tax...more

Dorsey & Whitney LLP

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

Dorsey & Whitney LLP on

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

Cozen O'Connor

Permanent Place of Abode Requires Actual Use of Property as Taxpayer’s Residence

Cozen O'Connor on

The New York Court of Appeals reversed the decision of the Appellate Division of the New York Supreme Court and held that in order for an individual to have a “permanent place of abode” in New York for purposes of determining...more

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