As states faces budget deficits, they have begun to look at areas that they never paid too much attention to in the past. One of those areas is the issue of who is a resident of the state and who isn’t. The problem has become especially acute in situations where one spouse leaves the state and their family to accept work in another state. The other spouse stays in their home state because of their own job or for the kids to complete school. Is the spouse that left a resident of their home state for tax purposes or have they shifted their domicile to the new state. Based on recent audits, this is a tough one to win especially if the spouse has not done everything properly to change domicile.

Who Should Attend
Practicing CPAs, Enrolled Agents, tax practitioners and their associates who meet with clients on this issue, should attend to be fully up-to-date on how picky the states are getting in applying domicile rules.

Topics Covered

• What do you mean by residency and domicile
• How does a person go about changing domicile
• Why it is possible to be a resident of more than one state but domiciled in only one state
• Why it is possible to be a resident of more than one state but domiciled in only one state
• An analysis of several real-life examples that face a preparer
• The issue of working from home when the employers office is in another state

Learning Objectives

• Compare the difference between a resident of a state and being domiciled in a state
• Identify the clients actions that must be taken to change their domicile
• Use the state’s domicile tests to determine whether or not they need to file a resident home state return
• Explain the various federal laws that override a states determination as to who is a resident

Level
Basic

Format
Live webcast

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None