News & Analysis as of

Domicile Residency Requirements

Husch Blackwell LLP

A Few Reminders About Venue

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Whether initiating litigation or defending against a recently filed suit, venue needs to be front of mind. Venue issues have been a popular topic recently as parties have attempted to seek out venues as a means of selecting a...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Domicile:Taxpayer could have prevailed with simple affidavit

In a recent Board of Tax Appeals Case, taxpayers contested the Department’s assessment of personal income taxes, asserting that they were not Ohio residents. See Anthony R. Joy & Robin E. Miller, (et. Al.), v. Jeffrey A....more

Allen Matkins

Domicile And The CSL

Allen Matkins on

The qualification requirement of the California Corporate Securities Law of 1968 applies to offers and sales of securities in this state. Cal. Corp. Code § 25110. An offer or sale is made "in this state" if any one or more of...more

BCLP

US/UK tax series: US citizens moving to the UK

BCLP on

If you are a US citizen who is becoming UK resident you will continue to be subject to US tax and reporting obligations but will also become subject to UK tax. Although there is a double tax treaty between the US and the UK...more

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

Farrell Fritz, P.C.

Snowbird? Or the real deal?

Farrell Fritz, P.C. on

So you recently moved from New York to Florida? Abundant sunshine, no income tax, no estate tax — wonderful! One problem: New York State tax authorities may not think you really moved! And they’re assessing heavy income...more

Troutman Pepper

Addressing the Residency Question - Trust and Estates Update Vol. 2015, Issue 1

Troutman Pepper on

Generally, the first criterion for determining whether an individual is subject to probate or to estate or inheritance tax in a state is the individual’s domicile at the time of his or her death. In an increasingly...more

Dorsey & Whitney LLP

Minnesota Income Tax Residency Law— Recent Developments and Planning Considerations

Dorsey & Whitney LLP on

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

Stinson LLP

Estate Planning Insight: Governor Dayton Proposes New Minnesota Snowbird Tax

Stinson LLP on

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

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