Florida Residency How you know you have it, and what you may want to do if another state says you don’t


The location where a taxpayer votes can be used in a domicile analysis, but it is not a primary or determinative factor. Webb Property Owners Assoc., TSB A 08(2)I



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The location where a taxpayer votes can be used in a domicile analysis, but it is not a primary or determinative factor. Webb Property Owners Assoc., TSB A 08(2)I.

  • There are certain “nonfactors” – items that auditors are told not to consider. The new guidelines slightly expand that list to include not only charitable contributions but also the place of burial, the place a will is probated, passive interests in partnerships and small corporations, the location of bank accounts, political contributions, and the place tax returns are prepared.

  • Charitable days still do not constitute time in New York for domicile purposes, but auditors are cautioned to make sure that the taxpayer’s presence in NY is solely for charitable purposes. But a day spent in New York for charity still constitutes a New York day for statutory residency purposes.




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