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Domicile for Purposes of New York’s Estate Tax Law

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Domicile for Purposes of New York’s Estate Tax Law

  1. For estate tax purposes, the term resident is intended to mean domiciliary.

  2. The Tax Department’s Estate Tax Domicile Affidavit must be completed if it is claimed that the decedent was not domiciled in New York State at the time of death (for periods on or after May 25, 1990):

  3. To determine the domicile of the estate, the Tax Department looks at a broad array of domicile factors, focusing on the five year’s prior to the decedent’s death:

a. If born outside U.S., whether decedent was a naturalized U.S. citizen;

b. Whether decedent ever lived in New York State or owned (individually or jointly) any interest in real estate located in New York;

c. Whether decedent leased a safe deposit box in New York at the time of death;

d. Information from the five years preceding death regarding: decedent’s residences within and without New York State; locations where decedent filed income tax returns; the states where decedent was registered to vote; the employment or business activities engaged in by the decedent, any legal proceedings in New York to which the decedent was a party; and the execution of any trust indentures, deeds, mortgages or other documents describing decedent’s residence;

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