Residency and domicile
Who counts as a resident, how a state tests a claimed change of domicile, and what a state can still tax after someone leaves: the day counts, safe harbors and presumptions, and the income that follows a mover across the border, from stock options and carried interest to wages and the gain on selling a business.
23Residency and domicile articles
California
14 articles- How does California source carried interest when a partner changes residency?California generally sources carried interest paid to a nonresident partner as a distributive share under Regulation 17951-4, whatever the holding period.Law as of Oct 13, 2026
- How does the FTB evaluate a claimed change of residency out of California?California's Franchise Tax Board tests a claimed move out of state with evidence, not declarations, using the Appeal of Bragg closest connections factors.Law as of Oct 10, 2026
- Can California tax a nonresident spouse's out-of-state wages through community property?Yes: if a nonresident earner is domiciled in California or another community property state, half the wages are taxed to the spouse still in California.Law as of Oct 9, 2026
- Is a foreign student on a company-funded scholarship taxable in California?A foreign student in California is usually a nonresident; only degree candidates exclude tuition, and living allowances are treated as California source.Law as of Oct 12, 2026
- How does California source a nonresident's compensation and fringe benefits?California sources a nonresident's pay and fringe benefits by where services were performed, generally by California working days over total working days.Law as of Oct 12, 2026
- Is a nonresident's gain from selling a partnership interest California-source income?Generally not: a nonresident's gain on a directly held partnership interest is California-source only if the interest acquired a business situs in California.Law as of Oct 13, 2026
- Can California tax a nonresident shareholder's share of an S corporation's gain on selling its business?Yes, a nonresident shareholder's share of a unitary multistate S corporation's sale gain is California-source to the extent it is apportioned business income.Law as of Oct 13, 2026
- Does an 18-month work assignment outside California make a California domiciliary a nonresident?A California domiciliary is a nonresident automatically only if away 546 consecutive days under an employment-related contract, with no disqualifier.Law as of Oct 13, 2026
- What actually happens in an FTB residency audit, from first letter to protest?California Franchise Tax Board residency audits run mostly by mail: contact letter, document requests, position letter, proposed assessment, 60-day protest.Law as of Oct 14, 2026
- How are days counted in a California residency audit, and what evidence wins?California's Franchise Tax Board counts residency days on a day-by-day calendar built from card, flight, cell and toll records, which stands unless rebutted.Law as of Oct 10, 2026
- How should an S corporation report a shareholder who left California mid-year, and what does a lower apportionment factor save while the shareholders are residents?On Schedule K-1 (100S), a shareholder who left California mid-year is best shown as a nonresident, with the full-year California-source share in column (e).Law as of Oct 17, 2026
- Does spending more than six months, or more than nine, in California make someone a resident?Over nine months in California raises a rebuttable presumption of residence; six months or less protects only a qualifying visitor domiciled elsewhere.Law as of Oct 13, 2026
- Does California tax stock options exercised after a move out of state?California usually taxes a nonqualified stock option's spread after a move, sourced by California workdays from grant to exercise or end of employment.Law as of Oct 14, 2026
- When is a stay in California for a temporary or transitory purpose, and which visitors does the regulation name?California's residency regulation treats transit, vacations and brief engagements as temporary; long or indefinite work, recuperation or retirement are not.Law as of Oct 14, 2026
Illinois
1 articleMultistate
3 articles- Who taxes an opportunity zone deferred gain when the investor changes states before recognition?Ordinarily the state of residence at recognition taxes an opportunity zone deferred gain, but a source state may claim it; California taxed it at the sale.Law as of Oct 14, 2026
- Why does a residency audit look different in a statutory residency state than in a presumptive residency state?A statutory residency state can tax a nonresident as a resident on an abode and a day count alone, while other states weigh every connection.Law as of Oct 13, 2026
- Who is taxed on a partner's distribution in excess of basis in a tiered structure, and whose apportionment factors apply?The partner whose basis the cash exceeds is taxed as on a sale of its own interest: fully by its home state, elsewhere only under interest-sale rules.Law as of Oct 15, 2026
New York
4 articles- Does New York tax a nonresident's wages for days worked from home in another state?Usually yes: New York treats a nonresident's day worked at an out-of-state home as a New York day unless the employer's necessity required the work there.Law as of Oct 13, 2026
- How does New York decide someone actually left?New York applies two independent tests to a move: domicile, and statutory residency (an abode kept substantially all year plus over 183 days in the state).Law as of Oct 14, 2026
- How does New York count workdays when allocating a nonresident's wages?New York allocates a nonresident's wages by New York workdays over total workdays, excluding weekends, holidays, sick days and vacation (20 NYCRR 132.18(a)).Law as of Oct 9, 2026
- When does an apartment make a nonresident a New York statutory resident?A nondomiciliary is a New York resident in any year in which a New York abode is kept substantially all year and more than 183 days are spent in the state.Law as of Oct 13, 2026
Utah
1 articleNothing here matches that yet.
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