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 AttendPracticing 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.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)