You're not dealing with the central issue: whether you have any residence or other presence in that state. I believe the previous poster termed it 'absurd' to say a state would claim you as tax resident based on your 'intention to return' which would have to involve you buying a house there since you no longer have one there. A bit harsh but I tend to agree. There are not well known audits which end up claiming people are tax domiciled in states where they no longer have residences or any other activities. Such an example has never been presented on threads like this (it's not the first) AFAIK. There are well known audits going after people who do still have residences in those states or other presence/activities there. The NYS guidance I posted above is typical AFAIK and as far as has been presented in this or any similar thread. It speaks of the 'new home' implying there's still one in NY and balance of activities like work, 'time spent' etc. If all the values are zero for NY, the 'balance' can't plausibly tip to a NY tax domicile. And it hasn't been shown that any state tries to make that claim based on ambiguous criteria like 'plans to return' alone.I didn't mean to suggest everyone needs a lawyer. If you were paying taxes in one of the sticky states and they have reason to believe you intend to come back, it wouldn't be a bad idea to make sure you are free and clear.Why would I consult with an attorney? My empirical evidence is that if you legitimately move, there is no follow-up from the state because you have legitimately established residence and domicile in the new location. And that includes moving from two of the states you think are so onerous: California and Virginia. I have no idea what either state might have done to verify the legitimacy of my moving but they never questioned it with me.
So California and Virginia didn't come after you personally. That doesn't mean they won't go after someone who they believe intends to return and it is worth their time in potential tax revenue to do so. They are well known to residency audits to do that.
Statistics: Posted by JackoC — Fri Jun 21, 2024 11:14 pm — Replies 81 — Views 6351