Content Provider
Comedy middle071020
Handout Materials
Presentation Slides
Additional Materials
Webinar FAQs
Free cpe webinars
Changing Your Residency


Cost Free
Presentation Length 1.5 hours

Recorded DateJune 12, 2020
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

This program will address the application of residency tax rules to commuters, occasional visitors, and to full-time residents of the various states. It will also identify the rules most states use to determine if a taxpayer has “truly” changed their residence. Changing your residence from a high-tax state (think NY, NJ & CA) to a low, or no-tax state (think FL) can dramatically reduce the amount of state taxes you have to pay. But high-tax states don’t let their residents go easily. If you continue to maintain any connection to the former residence (think snowbirds), the high-tax state may contest that you truly changed your residence.

In this webinar, you will learn how states determine a taxpayer’s residency and how to make the states respect your residency change.

Learning Objectives:

  • Statutory residence rules and how do you count a “day”?

  • Concrete steps necessary to change your domicile

  • Common traps for the unwary practitioner

  • Techniques used by auditors to identify and investigate residency cases

Learning Objectives

  • Application of residence tax rules

  • Identify the methods to effectively change one’s domicile to another state

  • Review mechanical residency test

  • Provide planning opportunities to minimize income and estate taxes

Not logged

Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance and the New York City Department of Finance. His practice focuses on personal income tax and residency matters as well as sales and use tax issues with a focus in the technology industry (software as a service, cloud computing, digital products, etc.). Finally, He counsels clients on their abandoned property obligations. He is the Abandoned Property Audits Practice leader and has represented large corporations in complex compliance matters such as multi-state abandoned property audits and voluntary disclosures.

About Our Presenter

At Hodgson Russ, value means giving you more. That starts with combining experienced, innovative legal representation with a sophisticated understanding of — and respect for — our clients’ businesses. As one of the nation’s oldest law firms, with roots tracing back to 1817, we’ve been providing our brand of value to clients for longer than many firms have been in existence. Isn’t it time to expect more from your law firm?