Changing Domicile as a Taxpayer
By Argent Wealth Management, LLC on December 13, 2023
When attempting to change domiciles, it is important to remember there are two tests necessary to not be a taxpayer in a state: the physical presence test and domicile test.
Physical Presence Test:
- Your residency is determined by the number of days you spend in a state.
- If you spend 183 days or more in the new state, you are considered a taxpayer.
- One minute spent in a state is considered a full day.
- Vacation:
- If you leave from State A to spend two weeks in Europe, those two weeks are counted as days spent in State A.
- Remember to leave from state in which you want to be considered a resident.
Domicile Test:
- This is a factual determination based on where you intend to make your permanent home.
- If you want to change domicile from State A to State B, you need to show you’ve abandoned State A.
- Key points:
- Do you still have your familial home in State A?
- Do you see new doctors, trainers, veterinarians, etc. in State B?
- Are you registered to vote in State B?
- Have you dropped your memberships in State A and joined new ones in State B?
- Is your personal property in State B?
- Do you spend holidays in State B?
Important facts examined during an audit:
- Where you spent each day throughout the year
- Any real estate taxes paid
- All lessor and lessee agreements
- Credit Card statements, phone records including call origination logs
- Car registrations, insurance, and EZ Pass receipts
- Flight logs
- Breakdown of income by state
- Estate documents
- Medical Insurance Cards, records of physicians, etc.
- Voter registration
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Argent Wealth Management, LLC is a group comprised of investment professionals registered with Hightower Advisors, LLC, an SEC registered investment adviser. Some investment professionals may also be registered with Hightower Securities, LLC (member FINRA and SIPC). Advisory services are offered through Hightower Advisors, LLC. Securities are offered through Hightower Securities, LLC.
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