How do you change your state of domicile? What makes you a resident of a particular state? While these questions appear simple on the surface, the answers are complex and can vary depending on the state. That’s why Eversheds Sutherland’s SALT team has honed our knowledge and expertise on these issues to provide answers. Our practitioners have deep experience in addressing residency issues across the country, including issues in high tax jurisdictions like California, New York and Illinois.

If you’re facing a state tax residency audit, we can help. Our team has successfully defended taxpayers at all stages of the administrative process in cases that are incredibly fact-intensive and invariably intrusive. We also routinely assist high-net-worth individuals with navigating both the objective factual thresholds and the critical subjective elements – such as demonstrating intent – involved in adequately severing ties with one jurisdiction and establishing new connections in another.

Our team will continue to cover the latest developments in state tax residency – administrative guidance, decisions, rules and regulations – as well as introductions to and overviews of some of the relevant authority in various states – i.e. What makes a California resident?

These resources merely scratch the surface, however. If you have questions regarding state tax residency, please contact a member of our SALT team to learn more.