Legal Question in Tax Law in California

I am preparing to move to New York and for many purposes, most specifically tax, I must determine where I will be domiciled...but am having a hard time determining where that should be. I understand that each state has different rules for tax residence, but I can figure everything else out apart from where I will be domiciled which is relevant for determining residency under some state tax rules and determining the source of income.

I grew up in Utah and my family was/is there. I attended university in Washington state but never claimed any benefits of residency there, continued to vote in Utah, held a Utah driver's license, and kept my default place of residence in Utah. So, while I was in school, my domicile remained in Utah.

Upon graduation, I immediately moved to California to begin full-time employment. I registered to vote in California, obtained a California driver's license, paid tax as a California resident and domiciliary. I no longer return to Utah except for very temporary visits and have no intention to ever return there. It's clear to me that I am, as of this moment, domiciled in California.

I will be moving to New York for grad school where I will live in a dorm-type residence with the goal of eventually settling in New York. At the moment, I essentially live with my significant other in California but keep my own apartment nearby as I have a lease and we haven't formally established a common residence. He will remain in California for now (which will be my only continuing tie to California) but our plan is to move in together in New York in the next year or two depending exaclty on how both of our job situations work out, but no specifics have yet been determined.

Any thoughts given these facts?


Asked on 3/06/10, 2:07 pm

1 Answer from Attorneys

Robert F. Cohen Law Office of Robert F. Cohen

A domicile is considered the place you presently intend to live in the foreseeable future. I was a plaintiff in a case years ago called Ramey v. Rockefeller, which allowed dormitory students to vote from their dormitory addresses if they intended to stay in the area. If you e-mail me your information, I'll return e-mail a copy of the case.

Read more
Answered on 3/11/10, 7:19 pm


Related Questions & Answers

More Tax and Taxation Law questions and answers in California