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Domicile State Taxes Residency Status

Troutman Pepper

NY Supreme Court Rules Taxpayers’ NY Vacation Home Not Permanent Place of Abode

Troutman Pepper on

State personal income tax issues related to residency and domicile, because of their fact-dependent nature, are often the subject of controversy and litigation. Taxpayers have a fresh win in this area to celebrate. The New...more

Blank Rome LLP

New York State ALJ Determines Taxpayer Was Domiciled in New York for Part of the Year and a Statutory Resident for the Other Part

Blank Rome LLP on

A New York State administrative law judge (“ALJ”) recently determined that a teacher who became domiciled in New York in December 2014 upon his purchase of an apartment in New York City was also a statutory resident of New...more

Rivkin Radler LLP

WILLS, TRUSTS & ESTATES: PLAIN AND SIMPLE – Changing Your Residence For State Tax Purposes – More To It Than You May Think

Rivkin Radler LLP on

Oftentimes, in the summer, we return to the topic of changing your residence for state tax purposes. There are five factors which the tax authorities will look to in determining whether someone has changed their residency. ...more

Farrell Fritz, P.C.

Statutory Residence For The “Former” New Yorker

Farrell Fritz, P.C. on

“Tax the Rich” in N.Y.- Over the last few months, we’ve considered on several occasions how Albany may respond to the fiscal crisis arising from the pandemic and the ensuing reduction in economic activity. These...more

Farrell Fritz, P.C.

Changing Your “Home” For State Tax Purposes – Not So Easy

Farrell Fritz, P.C. on

It’s February, the middle of winter, and many of us are longing for warmer weather. Some with second homes in Florida or Arizona and the like start thinking about changing their primary residence for state income and estate...more

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