Personal Income Tax Residency Analysis
Most taxpayers are unaware of the complexity of state residency rules, and how they are applied. It is not uncommon for taxpayers to be subject to a residency audit in one state while spending most of their time living in another state or abroad. In this regard, taxpayers who believe they have changed their domicile by moving out of state may still be treated as residents in their former state if certain connections are maintained. Income accrual rules also can produce unexpected assessments in the context of residency. Genetelli can provide the guidance to anticipate and plan for a potential residency issue. The Firm assists taxpayers in establishing a new domicile and achieving nonresident status in their former state. In addition, the Firm has extensive experience in handling residency audits, and can properly position taxpayers to defend a residency challenge.

• Establishment or Change of Domicile
• Statutory Residency
• Allocation of Income
• Modifying and Documenting Activities
• Upfront Planning and Implementation
• Expatriates
• Residency Audits
• Representation or Consultation

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