Hot Topics in State Tax Residency
Residency Issues
With workforce migrations facilitated by COVID19 and the mass adoption of remote work, determining an individual’s personal income tax residency can be more challenging than ever before. Taxpayers sometimes believe changing state residency can be as easy as obtaining a new drivers’ license, when in reality it often requires a nuanced analysis implicating the rules of both domicile and statutory residency. Accordingly, determining an individual’s state tax residency can be an important factor for accountants and trust and estate practitioners to consider. We’ll examine these rules and discuss traps for the unwary as well as hot topics including taxation of non-residents through New Jersey recently enacted “convenience of the employer” rule.
Lance Rothenberg, Esq.
Lance concentrates his practice in state and local tax controversy, disputes, resolution, and planning. His experience includes assisting Fortune 100 companies, small businesses, and high-net-worth individuals facing a wide range of New York State, New York City, New Jersey, and multistate tax issues, including sales and use taxes, personal income taxes, corporate income/franchise taxes, as well as issues involving federal income and payroll taxes. Lance represents clients in all phases of administrative audit and appeal, in collection proceedings, in voluntary disclosure matters, and, as necessary, assists with litigation.
