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Domicile

NY case provides lessons on changing domicile

A decision by the New York Tax Appeals Tribunal underscores how difficult it can be to prove a change of residence without strong records and facts aligned with the claimed move date.

Changing domicile from a high-tax state to a low-tax state

To reap the benefits of a move from a hightax state to a low-tax state, taxpayers must be able to prove that they have established domicile in the low-tax state. This article discusses the requirements to establish a new place of domicile, the factors states generally look at in evaluating a reported change in domicile, and potential triggers for state audits of domicile changes.

Remote work creates a spectrum of state and local tax issues

The COVID-19 pandemic is forcing businesses to reevaluate tax obligations as the proliferation of remote working raises a broad array of state and local tax issues, including nexus, apportionment, compliance, and financial statement reporting.

Managing state taxes in an uncertain world

Businesses with employees working remotely in a new location as a result of the pandemic should
carefully evaluate the rules in those states to ensure proper withholding.

PRACTICE MANAGEMENT

2026 tax software survey

CPAs rate their return preparation software’s performance during this year’s tax season.

Tax Clinic

When are employer-provided health benefits taxable?

Hospitals’ community benefit under pressure

Avoiding triggering foreign investment ECI with a US office

Why record quality matters more than ever in unclaimed property audits

Multiyear redemption payments under a partnership promissory note